| (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 the Tax Code, Title 2, except those required to be filed under the Tax Code, Chapter 211, by means of electronic transmission under the following circumstances. (1) The taxpayer or its authorized agent shall first have entered into a written agreement with the comptroller permitting such a method of filing returns and reports. The signature of the taxpayer or its authorized agent on the written agreement entered into for this purpose shall be deemed to appear on each report or return filed electronically with the comptroller as if actually included on it. (2) The method of electronic transmission of each such return and report shall be made in a manner compatible with the comptroller's equipment and facilities. (b) Electronic transfer of certain
payments by certain taxpayers. Pursuant to the provisions of the Government Code, §404.095(c), the comptroller 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 payment amounts of $10,000 or more in that category of payments or taxes to the comptroller by means of electronic funds transfer. (c) 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 State Agency Rules Requirements, Applicability Determination and Notification Procedures, Voluntary Payments by Electronic Funds Transfer, Means of Electronic Funds Transfer, Methods of Communication to the Data Collection Center, Payor Information, Communication of Payment Information to the Data Collection Center,
Transfer of Funds to the Treasury, Alternate Procedures, Credit of Payment, Proof of Payment, Errors in Transmission, Notification, and Adoption by Reference), shall be applicable to all such payments to the comptroller. (d) Notification of affected persons. The comptroller shall notify the persons to whom this section applies no less than 60 days before the first payment is to be made pursuant to it. (e) Protest payments by electronic funds transfer. Protested tax payments made under the Tax Code, §112.051, are not required to be submitted by means of 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 exclusion applies only if a written statement of protest accompanies the non-electronic payment. (2) Subject to the guidelines set out in this
paragraph, a person may submit a protested tax payment by means of electronic funds transfer. If a person submits multiple written statements of protest related to the same electronic payment, only the first statement actually received by the comptroller will be considered the written protest for purposes of the Tax Code, §112.051. A person may submit a protested tax payment by means of electronic funds transfer only if: (A) 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; (B) the written statement of protest is delivered to the comptroller within 24 hours before or after the electronic transfer of the payment; (C) 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 (D) 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.
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| 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.
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