A person making a payment as an agent for a taxpayer may be required to register with the Department before initiation of an ACH tax payment.

Authority: Tax-General Article, §13-104; Tax-Property Article, §2-201; Annotated Code of Maryland

Effective date:

Regulations .01—.05 adopted as an emergency provision effective March 11, 1993 (20:7 Md. R. 637); adopted permanently effective July 19, 1993 (20:14 Md. R. 1170)

Regulation .01B amended effective January 30, 1995 (22:2 Md. R. 78); December 12, 2022 (49:25 Md. R. 1052)

Regulation .02A amended effective January 30, 1995 (22:2 Md. R. 78); September 21, 1998 (25:19 Md. R. 1497); December 11, 2003 (30:24 Md. R. 1745); December 6, 2018 (45:24 Md. R. 1162); December 12, 2022 (49:25 Md. R. 1052)

Regulation .02C amended effective December 12, 2022 (49:25 Md. R. 1052)

Regulation .03 amended effective December 12, 2022 (49:25 Md. R. 1052)

Regulation .04 amended effective December 12, 2022 (49:25 Md. R. 1052)

Regulation .05 amended effective December 12, 2022 (49:25 Md. R. 1052)