| (2) The comptroller may require a taxable entity that
claims a credit under this section to provide all data and information
required for the comptroller to evaluate the credit and to comply
with Tax Code, §151.3182(c).
(m) Amending reports.
(1) If a report was originally due and filed after
the effective date of this section and a credit allowed under this
section was not claimed, a taxable entity may file an amended report
within the statute of limitation to claim a credit, if the taxable
entity or a member of its combined group does not have an active Registration
Number for that period. See §3.584 of this title for information
about filing an amended report.
(2) If a taxable entity or member of the combined group
has or had a Registration Number for a period it intends to claim
a credit allowed under this section, the taxable entity or member
of the combined group must submit a written request to cancel the
registration before claiming a credit with the following information:
(A) the tax period(s) covered by the report which it
intends to claim a credit allowed under this section; and
(B) a statement whether tax-exempt purchases were made.
If tax-exempt purchases were made, include an original or amended
sales and use tax report with tax due, penalty, and interest for the
sales tax periods that cover the tax-exempt purchases.
(3) If a report was filed claiming a credit allowed
under this section and the taxable entity later decides to claim a
sales and use tax exemption under Tax Code §151.3182, the taxable
(A) file an amended report that does not claim the
credit under this section and pay any tax, penalty, and interest due;
(B) apply for a Registration Number; and
(C) file a request for a sales and use tax refund for
taxes paid on purchases under Tax Code, §151.3182.