| (h) Pursuant to Tax Code, §111.063, the comptroller
may impose separate penalties of 5.0% of the tax due for failure to
pay the tax due by electronic funds transfer, as required by this
section, or for failure to file a report electronically, as required
by Tax Code, §111.0626.
(i) Protest payments by electronic funds transfer.
Protested tax payments made under Tax Code, §112.051, must be
accompanied by a written statement that fully and in detail sets out
each reason for recovery of the payment. Protested tax payments are
not required to be submitted by 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. A written statement
of protest that fully and in detail sets out each reason for recovery
of the payment must accompany the non-electronic payment.
(2) A person may submit a protested tax payment by
means of electronic funds transfer if the written statement is submitted
in compliance with the requirements set out in subparagraph (A) of
this paragraph.
(A) A person may submit a protest payment by means
of electronic funds transfer only if:
(i) a written statement of protest is delivered by
facsimile transmission or hand-delivery at one of the comptroller's
offices in Austin, Texas;
(ii) the written statement of protest is delivered
to the comptroller within 24 hours before or after the electronic
transfer of the payment;
(iii) 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
(iv) 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.
(B) The failure of a taxpayer to submit a written statement
in compliance with subparagraph (A) of this paragraph means the tax
payment that the taxpayer made is not considered to be a protest tax
payment as provided by Tax Code, §112.051.
(C) If a person submits multiple written statements
of protest that relate to the same electronic payment, then only the
first statement that the comptroller actually receives is considered
the written protest for purposes of Tax Code, §112.051.
|
| 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; amended to be effective May 27, 2002, 27 TexReg 4585; amended to be effective December 2, 2007, 32 TexReg 8519; amended to be effective February 24, 2008, 33 TexReg 1600; amended to be effective November 8, 2009, 34 TexReg 7653; amended to be effective March 26, 2013, 38 TexReg 2019; amended to be effective April 15, 2015, 40 TexReg 2097; amended to be effective April 5, 2016, 41 TexReg 2493 |
