The payment of any tax bill issued by the treasurer of state or the tax commissioner on behalf of the treasurer pursuant to section 5727.42 of the Revised Code shall be made in accordance with the provisions of this rule.

(A) Method of payment

Payments must be made by electronic funds transfer and payable in United States dollars.

(B) Timeliness of payment

Regardless of the method of payment used, the payment must be made to the treasurer on or before the due date specified on the tax bill or by the end of the first business day immediately following the due date, if such due date falls on a Saturday, a Sunday or a holiday, for purposes of determining the timeliness of a payment and the imposition of any penalty for late payment, as may be provided for by law, payment is considered to be made when it is received by the treasurer, irrespective of any United States postal service marking or other stamp or mark indicating the date on which the payment may have been mailed.