| (4) Interest will be paid on tax amounts found to be
erroneously paid for reports due on or after January 1, 2000, whether
claimed on a request for refund or claimed in an audit. See also §3.325
of this title and Tax Code, §111.064.
(j) If records are inadequate to accurately reflect
the business operations of the taxpayer, the auditor will determine
the best information available and base the audit report on that information.
See §3.281 of this title (relating to Records Required; Information
Required) for information on proper records.
(k) Resale and exemption certificates.
(1) Resale and exemption certificates should be available
at the time of the audit. All certificates obtained on or after the
date the comptroller's auditor actually begins work on the audit at
the seller's place of business or on the seller's records after the
entrance conference are subject to verification. All incomplete certificates
will be disallowed regardless of when they were obtained.
(2) The seller has 90 days, or until a later date agreed
to in writing by the comptroller and the seller, referred to in this
section as "the period," from the date written notice is received
by the seller from the comptroller in which to deliver the certificates
to the comptroller. Written notice shall be given by the comptroller
no earlier than the filing of a petition for redetermination or claim
for refund.
(3) For the purposes of this section, written notice
given by mail is presumed to have been received by the seller within
three business days from the date of deposit in the custody of the
United States Postal Service. The seller may overcome the presumption
by submitting proof from the United States Postal Service or by other
competent evidence showing a later delivery date.
(4) If the seller is not in possession of the certificates
by the end of the period, any deductions claimed which require resale
or exemption certificates will be disallowed. Exemptions claimed by
those certificates acquired during the period will be subject to independent
verification by the comptroller before the deductions will be allowed.
(5) Certificates delivered after the period will not
be accepted. See §3.285 of this title (relating to Resale Certificate;
Sales for Resale); §3.286 of this title (relating to Seller's
and Purchaser's Responsibilities); §3.287 of this title (relating
to Exemption Certificates); and §3.288 of this title (relating
to Direct Payment Procedures and Qualifications).
(6) When written notice has been received, a resale
or exemption certificate is the only acceptable proof that a taxable
item was purchased for resale or qualifies for exemption.
(l) Both sellers and purchasers are subject to audit
and assessment of tax on any transactions on which tax was due but
has not been paid.
(m) The comptroller may proceed against either the
seller or purchaser, or against both, until the tax, penalty, and
interest have been paid.
|
| Source Note: The provisions of this §3.282 adopted to be effective January 1, 1976; amended to be effective December 21, 1983, 8 TexReg 5037; amended to be effective December 31, 1984, 9 TexReg 6333; amended to be effective August 5, 1985, 10 TexReg 2321; amended to be effective September 16, 1991, 16 TexReg 4844; amended to be effective September 19, 2000, 25 TexReg 9219; amended to be effective June 6, 2002, 27 TexReg 4727; amended to be effective August 15, 2013, 38 TexReg 5109; amended to be effective April 26, 2022, 47 TexReg 2292 |
