| (iv) the monthly net sales made to the retailer, including the quantity and units of cigars and tobacco products sold to the retailer and the price charged to the retailer; and (v) any other information deemed necessary by the comptroller for the efficient administration of this subsection. (B) This requirement applies to sales occurring on or after January 1, 2008. (C) A report required by paragraph (4) of this subsection, must be filed each month even if the wholesaler or distributor made no sales to retailers during the preceding month. (5) Except as provided by Tax Code, §111.006, information contained in the reports required by paragraphs (2), (3) and (4) of this subsection is confidential and not subject to disclosure under Government Code, Chapter 552. (6) The reports required by paragraphs (2), (3) and (4) of this subsection are required in addition to any other reports required by the comptroller. (d) Applicability of other administrative rules. The administrative rules on electronic funds transfer found in Chapters 15 and 16 of this title shall be applicable to all such payments to the comptroller. (1) Pursuant to §15.11 of this title (relating to Determination of Settlement Day), a person who enters payment information into the applicable electronic fund transfer (EFT) system may choose to either accept the settlement day that the EFT system offers or enter a settlement day up to 30 days in the future. The EFT system will offer the business day following the day on which payment information is entered into the EFT system, provided that the information is entered by 6:00 p.m. central time on any day other than a weekend or banking holiday. (2) A person who files combined tax returns and makes payments through the electronic data interchange (EDI) system must enter the payment information into the EDI system by 2:30 p.m. central time to meet the 6:00 p.m. central time requirement that is noted in paragraph (1) of this subsection. (e) Notification of affected persons. With the exception of persons affected by subsection (c)(2), (3) or (4) of this section, the comptroller shall notify taxpayers who are affected by this section no less than 60 days before the first required electronic transmittal of report data or payment. (f) A taxpayer who is required to electronically file report data under subsection (c)(1) of this section may submit a written request to the comptroller for a waiver of the requirement. A taxpayer who is required to electronically file a report under subsection (c)(2), (3) or (4) of this section may submit a written request to the comptroller for a waiver of the requirement and authorization of an alternative filing method. (g) Pursuant to Tax Code, §111.063, the comptroller may impose separate penalties of 5.0% of the tax due for failure to pay by electronic funds transfer, as required by this section or failure to electronically file a report under Tax Code, §111.0626. (h) Protest payments by electronic funds transfer. Protested tax payments made under Tax Code, §112.051, must be accompanied by a written statement that fully and in detail sets out each reason for recovery of the payment and are not required to be submitted by electronic funds transfer. (1) A person who is otherwise required to pay taxes by means of electronic funds transfer may make protested payments by other means, including cash, check, or money order. This exception to the electronic funds transfer requirement is allowed if a written statement of protest accompanies the non-electronic payment. (2) A person may submit a protested tax payment by means of electronic funds transfer if the written statement is submitted in compliance with the requirements set out in subparagraph (A) of this paragraph. (A) A person may submit a protest payment by means of electronic funds transfer only if: (i) a written statement of protest is delivered by facsimile transmission or hand-delivery actually received at one of the comptroller's offices in Austin, Texas; (ii) the written statement of protest is delivered to the comptroller within 24 hours before or after the electronic transfer of the payment; (iii) the written statement of protest identifies the date of electronic payment, the taxpayer number under which the electronic payment was or will be submitted, and the amount paid under protest; and (iv) the electronic payment is specifically identified as a protest payment by the method, if any (such as a special transaction code or accompanying electronic message), that the comptroller may designate as appropriate to the method by which the person transferred the funds electronically. (B) The failure of a taxpayer to submit a written statement in compliance with subparagraph (A) of this paragraph means the tax payment that the taxpayer made is not considered to be a protest tax payment as provided by Tax Code, §112.051. (C) If a person submits multiple written statements of protest that relate to the same electronic payment, then only the first statement that the comptroller actually receives is considered the written protest for purposes of Tax Code, §112.051. |
| Source Note: The provisions of this §3.9 adopted to be effective August 13, 1991, 16 TexReg 4173; amended to be effective January 24, 1995, 20 TexReg 151; amended to be effective February 19, 1997, 22 TexReg 1671; amended to be effective May 27, 2002, 27 TexReg 4585; amended to be effective December 2, 2007, 32 TexReg 8519; amended to be effective February 24, 2008, 33 TexReg 1600 |
