Section 35-1-04-109 - Payment Procedures for Wire Transfers1. Taxpayers who, due to circumstances beyond their reasonable control, are unable to initiate a timely payment of tax through the ACH Debit method may request the Department's permission to transmit payments of tax to the Treasurer's account via wire transfer. Prior to initiating the transmission, the taxpayer must contact the Department. The taxpayer must present the emergency situation which prevents timely compliance under the ACH Debit method and request approval to wire the tax payments in question to the Treasury. 2. Taxpayers who are granted approval to use wire transfer as an exception to the ACH Debit method will be given specific instructions regarding the payment information that must accompany the wire transfer. 3. Wire transfers which are not received by the Treasury on or before the due date will constitute late payment and the applicable late filing penalty, interest and loss of taxpayer discount will apply. 4. As originator of an ACH transaction, the cost of each wire transfer will be paid by the taxpayer. 35 Miss. Code. R. 1-04-109