| (d) A person who claims a deduction or exclusion authorized
by law must keep records that substantiate the claim. When records
regarding the amount and applicability of any deductions or exclusions
from the motor fuels tax are insufficient, the comptroller may estimate
deductions or exclusions based on any records available or may disallow
all deductions and exclusions. No exclusions for loss by fire, accident,
or theft will be allowed unless accompanied by fire department, environmental
regulatory agency, or police department reports that verify the fire,
accident, or theft.
(e) Failure to keep adequate records. If any person
who is required by this section to keep accurate records of receipts,
purchases, sales, distributions, or uses of gasoline or diesel fuel,
fails to keep those records, the comptroller may estimate the tax
liability based on any information available.
(f) The comptroller may suspend any permit or license
the comptroller has issued to a person if the person fails to keep
the records required by this section.
(g) Records may be written, kept on microfilm, stored
on data processing equipment, or may be in any form that the comptroller
can readily examine.
(h) Information required.
(1) The comptroller may require any person who must
hold a license or registration under Tax Code, Chapter 162, to furnish
information that the comptroller needs to:
(A) identify any person who applies for a motor fuels
license, uses a signed statement to purchase tax-free dyed diesel
fuel, or transports motor fuel in Texas by truck, railcar, or vessel,
or any person who is required to file a return;
(B) determine the amount of bond, if any, required
to commence or continue business;
(C) determine possible successor liability; and
(D) determine the amount of tax the person is required
to remit, if any.
(2) The information required may include, but is not
limited to, the following:
(A) name of the actual owner of the business;
(B) name of each partner in a partnership;
(C) names of officers and directors of corporations
and other organizations;
(D) all trade names under which the owner operates;
(E) mailing address and actual locations of all business
outlets;
(F) license numbers, title numbers, and other identification
of business vehicles;
(G) identification numbers assigned by other governmental
agencies, including social security numbers, federal employers identification
numbers, and driver's license numbers;
(H) names of gasoline and diesel fuel suppliers or
distributors with whom the person will transact business; and
(I) names and last known addresses of former owners
of the business.
|
| Source Note: The provisions of this §3.430 adopted to be effective April 13, 2005, 30 TexReg 2086; amended to be effective June 2, 2015, 40 TexReg 3192; amended to be effective January 27, 2016, 41 TexReg 683 |
