| (a) Electronic filing of returns and reports. The comptroller may authorize a taxpayer to file any report or return required to be filed with the comptroller under Tax Code, Title 2, by means of electronic transmission under the following circumstances: (1) the taxpayer or its authorized agent has entered into a written agreement with the comptroller that permits the taxpayer to use the electronic method of filing returns and reports. The signature of the taxpayer or its authorized agent on the written agreement into which the parties have entered for this purpose shall be deemed to appear on each report or return that is filed electronically with the comptroller as if actually included on the report or return; and (2) the method of electronic transmission of each return or report shall be made in a manner compatible with the comptroller's equipment and facilities. (b) Electronic transfer of certain payments by certain taxpayers. (1) For payments that are due before January 1, 2002, the comptroller, pursuant to Government Code, §404.095(c), shall require persons who have paid the comptroller a total of $250,000 or more in a single category of payments or taxes during the preceding state fiscal year to transfer all payment amounts in that category of payments or taxes to the comptroller by means of electronic funds transfer. (2) For payments that are due on or after January 1, 2002, the comptroller, pursuant to Tax Code, §111.0625, shall require taxpayers who have paid the comptroller a total of $100,000 or more in a single category of payments or taxes during the preceding state fiscal year to transfer all payment amounts in that category of payments or taxes to the comptroller by means of electronic funds transfer. (c) Electronic filing of reports by certain taxpayers. (1) Reports required by Tax Code, §111.0626. Pursuant to Tax Code, §111.0626, taxpayers who are required by Tax Code, §111.0625, to use electronic funds transfer for tax payments that are made under Tax Code, Chapters 151, 201, 202, and the International Fuel Tax Agreement must also file report data electronically. This requirement applies to report data that is due on or after January 1, 2002. (2) Reports by wholesalers and distributors of beer, wine, or malt liquor. Pursuant to Tax Code, §151.433, each wholesaler or distributor of beer, wine, or malt liquor shall electronically file on or before the 25th day of each month a report of sales to retailers in this state. (A) The report must contain the following information for the preceding calendar month's sales in relation to each retailer: (i) the name of the retailer and the address of the retailer's outlet location to which the wholesaler or distributor delivered beer, wine, or malt liquor, including the city and zip code; (ii) the comptroller assigned taxpayer number of the retailer, if the wholesaler or distributor is in possession of the number; (iii) the permit or license number assigned to the retailer by the Texas Alcoholic Beverage Commission; (iv) the monthly net sales made to the retailer by outlet, including the quantity and units of beer, wine, and malt liquor 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) If a person fails to file a report required by this subsection or fails to file a complete report, the comptroller may suspend or cancel one or more permits issued to the person under Tax Code, §151.203, and may impose a civil or criminal penalty, or both, under Tax Code, §151.7031 or §151.709. (C) If a person fails to file a report required by this subsection or fails to file a complete report, the comptroller may notify the Texas Alcoholic Beverage Commission of the failure and the commission may take administrative action against the person for the failure under the Alcoholic Beverage Code. (D) This requirement applies to sales occurring on or after January 1, 2008. (E) A report required by paragraph (2) of this subsection, must be filed each month even if the wholesaler or distributor made no sales to retailers during the preceding month. (3) Reports by wholesalers and distributors of cigarettes. Pursuant to Tax Code, §154.212, each wholesaler or distributor of cigarettes shall electronically file on or before the 25th day of each month a report of sales to retailers in this state. (A) The report must contain the following information for the preceding calendar month's sales in relation to each retailer: (i) the name of the retailer and the address of the retailer's outlet location to which the wholesaler or distributor delivered cigarettes, including city and zip code; (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) This requirement applies to sales occurring on or after January 1, 2008. (C) A report required by paragraph (3) of this subsection, must be filed each month even if the wholesaler or distributor made no sales to retailers during the preceding month. (4) Reports by wholesalers and distributors of cigars and tobacco products. Pursuant to Tax Code, §155.105, each wholesaler or distributor of cigars or tobacco products shall electronically file on or before the 25th day of each month a report of sales to retailers in this state. (A) The report must contain the following information for the preceding calendar month's sales in relation to each retailer: (i) the name of the retailer and the address of the retailer's outlet location to which the wholesaler or distributor delivered cigars or tobacco products, including the city and zip code; (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; 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 the state treasurer's administrative rules. The administrative rules of the former state treasurer's office on electronic funds transfer, §§15.2, 15.4 - 15.15, 15.17, and 16.1 of this title (relating to Penalties, Protested Tax Payments, State Agency Rules Requirements, Applicability Determination and Notification Procedures, Voluntary Payments by Electronic Funds Transfer, Payor Information, Means of Electronic Funds Transfer, Transmission of Payment Information, Determination of Settlement Day, Transfer of Funds to the Treasury, Backup Procedures, Late Payments, Proof of Payment, Effective Date, and Adoption by Reference), 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 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. Cont'd... |
