| (iv) notify the TABC of the failure and the TABC may
take administrative action against the person for the failure under
the Alcoholic Beverage Code.
(D) In addition to the penalties imposed under subparagraph
(C) of this paragraph, if a person violates Tax Code, Chapter 151,
Subchapter I-1, or this paragraph, the comptroller shall collect from
the seller an additional civil penalty of not less than $25 or more
than $2,000 for each day the violation continues.
(E) The requirements of this paragraph apply to sales
occurring on or after September 1, 2011.
(F) The requirements of this paragraph do not apply
to:
(i) manufacturers whose annual production of beer in
Texas is greater than 75,000 barrels; or
(ii) brewers whose annual production of malt liquor
in Texas, combined with the annual production of beer produced by
a manufacturer at the same premises, is greater than 75,000 barrels.
(3) Reports by wholesalers and distributors of cigarettes.
Pursuant to Tax Code, §154.212, on or before the 25th day of
each month each wholesaler or distributor of cigarettes shall file
a report of sales to retailers in this state. The report must be filed
by a means of electronic transmission approved by the comptroller.
(A) The report must contain the following information
for the preceding calendar month's sales made to each retailer:
(i) the name of the retailer and the address, including
city and zip code, of the retailer's outlet location to which the
wholesaler or distributor delivered cigarettes;
(ii) the comptroller-assigned taxpayer number of the
retailer, if the wholesaler or distributor is in possession of the
number;
(iii) the cigarette permit number of the outlet location
to which the wholesaler or distributor delivered cigarettes;
(iv) the monthly net sales made to the retailer, including
the quantity and units of cigarettes in stamped packages 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) The requirements of this paragraph apply to sales
occurring on or after January 1, 2008.
(4) Reports by wholesalers and distributors of cigars
and tobacco products. Pursuant to Tax Code, §155.105, on or before
the 25th day of each month each wholesaler or distributor of cigars
or tobacco products shall file a report of sales to retailers in this
state. The report must be filed by a means of electronic transmission
approved by the comptroller.
(A) The report must contain the following information
for the preceding calendar month's sales made to each retailer:
(i) the name of the retailer and the address, including
the city and zip code, of the retailer's outlet location to which
the wholesaler or distributor delivered cigars or tobacco products;
(ii) the comptroller-assigned taxpayer number of the
retailer, if the wholesaler or distributor is in possession of the
number;
(iii) the tobacco permit number of the outlet location
to which the wholesaler or distributor delivered cigars or tobacco
products;
(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;
(v) the net weight as listed by the manufacturer for
each unit of tobacco products other than cigars; and
(vi) any other information deemed necessary by the
comptroller for the efficient administration of this subsection.
(B) The requirements of this paragraph apply to sales
occurring on or after January 1, 2008, with the exception of subparagraph
(A)(v) of this paragraph, which applies to sales occurring on or after
September 1, 2009.
(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.
(7) The reports required by paragraphs (2), (3), and
(4) of this subsection must be filed each month even if no sales were
made to retailers during the preceding month.
(f) Notification of affected persons. The comptroller
shall notify taxpayers who are affected by subsection (b) or (e)(1)
of this section no less than 60 days before the first required electronic
transmittal of report data or payment.
(g) A taxpayer who is required to file report data
electronically under subsection (e)(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
(e)(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.
(h) Pursuant to Tax Code, §111.063, the comptroller
may impose separate penalties of 5.0% of the tax due for failure to
pay the tax due by electronic funds transfer, as required by this
section, or for failure to file a report electronically, as required
by Tax Code, §111.0626.
(i) 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. Protested tax payments 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. A written statement
of protest that fully and in detail sets out each reason for recovery
of the payment must accompany 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; amended to be effective November 8, 2009, 34 TexReg 7653; amended to be effective March 26, 2013, 38 TexReg 2019 |
