| (H) knowingly making a false verbal or written statement
to the comptroller;
(I) fully or partially preparing export certification
forms at a location for which no Texas Customs Broker License has
been issued;
(J) transferring signed and/or stamped export certification
forms that are otherwise blank or incomplete at the time of transfer
to a person other than the licensed customs broker or the customs
broker's authorized employee in the ordinary course of business;
(K) failing to exercise responsible supervision and
control over the conduct of export certification business, including
inadequate supervision of authorized employees and verification contractors;
(L) failing to keep current in a correct, orderly,
and itemized manner the records required under this section, failing
to timely provide the comptroller with information required to be
provided, or failing to account for all export certification stamps
received from the comptroller;
(M) refusing the comptroller access to, concealing,
removing, or destroying without the comptroller's prior written consent,
the whole or any part of a record required to be kept under this section,
or refusing to cooperate with the comptroller's investigation;
(N) attempting to unduly influence the comptroller
by the use of a threat, false accusation, duress, or the offer of
any special inducement or promise of advantage, or by bestowing any
gift, favor, or other thing of value;
(O) withholding information from or knowingly imparting
false information to a client;
(P) failing to timely return to the comptroller unused,
expired export certification stamps as required by this section, absent
a showing and timely report to the comptroller of loss by theft or
accident;
(Q) selling or buying export certification forms and/or
export certification stamps except as consistent with this section;
(R) seeking and/or obtaining under false pretenses
a tax refund from a seller, including giving a false refund assignment
to the seller or otherwise representing that the customs broker has
the authority to obtain a refund of tax paid by another person if
the customs broker does not have such authority;
(S) failing promptly to notify the seller, in writing,
that an export certification form relating to that seller is for any
reason incomplete, misleading, void, or otherwise invalid;
(T) failing to file quarterly customs broker report;
(U) failing to use the website for preparing documentation
while the website is available, or, if the website becomes unavailable
and the comptroller provides prior authorization, failing to promptly
enter documentation using the website no later than 48 hours after
website becomes available or disabling or interfering with the proper
functioning of the website in any manner;
(V) failing to pay tax, penalties, or interest that
become due or are imposed by the comptroller under the provisions
of the Tax Code or this section;
(W) failing to request a purchaser identification number;
or
(X) failing to properly document each item to be exported
on purchaser's original receipt by circling, and writing or stating
"exported" next to each item, or failing to write or state on each
receipt the date and time the property was verified for export together
with the full printed name of the person making the verification.
(4) After notice and hearing, the comptroller may suspend
a license for no fewer than 60 days and no more than 120 days if the
customs broker's license has not been previously suspended or revoked,
for no fewer than 120 days and no more than 180 days if the customs
broker's license has been previously suspended or revoked, or concurrently
and for the same length of time as a suspension by the United States
Customs Service of the customs broker's license to act as a customs
broker. The suspension becomes effective on the date the comptroller's
decision to suspend the license becomes final. Suspension of a license
applies to all locations of the customs broker.
(5) After notice and hearing, the comptroller may revoke
a customs broker's license indefinitely if the customs broker's license
has been suspended at least twice previously or has been previously
revoked, or if the customs broker's license to act as a customs broker
has been revoked by the United States Customs Service. The revocation
becomes effective on the date the comptroller's decision to revoke
the license becomes final. Revocation of a license applies to all
locations of the customs broker.
(6) A Texas Customs Broker License that has been revoked
must be returned to the comptroller within 15 days of the effective
date of revocation. A Texas Customs Broker License that has been suspended
is reinstated automatically upon the expiration of the period of suspension,
unless the licensee notifies the comptroller in writing that the license
should not be reinstated. Not sooner than one year after the effective
date of revocation, a person whose Texas Customs Broker License has
been revoked may apply to the comptroller for reinstatement. The comptroller
may reinstate the license if the person otherwise qualifies for a
license as provided in this section and the comptroller is satisfied
that the person has a good faith intent to comply with the tax laws
and the comptroller's rules.
(7) For procedures relating to license denial, suspension,
and revocation, see §3.361 of this title (relating to Practice
and Procedure for Texas Customs Broker's License Denial, Suspension,
and Revocation).
(8) The comptroller may require a customs broker to
pay the comptroller the amount of any tax refunded if the customs
broker does not comply with the Tax Code or this section. In addition
to the amount of the refunded tax, the comptroller may require the
customs broker pay a penalty of not less than $500 dollars nor more
than $5,000. The comptroller may deduct any penalties to be paid by
a customs broker from the customs broker's posted bond.
(9) A proceeding by the comptroller to require a customs
broker to pay an amount under paragraph (8) of this subsection is
a contested case in the same manner as a proceeding to suspend or
revoke a customs broker's license under Tax Code, §151.157(f).
(r) Form of export certification. An export certification
form must be substantially in the form of a Licensed Customs Broker
Export Certification. Copies of the form may be obtained from the
Comptroller of Public Accounts, Tax Policy Division, or be requested
by calling the toll-free number 1-800-252-5555.
|
| Source Note: The provisions of this §3.360 adopted to be effective March 6, 1995, 20 TexReg 1272; amended to be effective June 20, 2000, 25 TexReg 5915; amended to be effective August 15, 2004, 29 TexReg 7992; amended to be effective September 18, 2006, 31 TexReg 8006; amended to be effective March 26, 2014, 39 TexReg 2114 |
