Section 35-1-04-108 - Procedures for ACH Credit Payment1. The Department allows taxpayers to use the ACH Credit payment method. The Department may require a taxpayer to make future payments by the ACH Debit payment method if a taxpayer has repeatedly failed to correctly complete the payment transactions. 2. The payment must be transferred to the State of Mississippi's bank account by the due date of the taxes. A taxpayer must ensure that the financial institution originating the transaction does so in sufficient time for the payment to be deposited as immediately available funds to the Treasury on or before the appropriate due date of payment. If the due date falls on a holiday or weekend, payment must be initiated to be received by the State of Mississippi's bank on the first business day after the due date. 3. The taxpayer is responsible for ensuring that the financial institution initiating the ACH payment provides the correct information in the TXP Banking Convention Addenda Record of the Payment Transactions. 4. A separate ACH Credit payment must be initiated for each tax type liability. 5. All ACH Credit transactions must utilize the NACHA CCD+ entry with a TXP Banking Convention addenda record. 35 Miss. Code. R. 1-04-108