| (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;amended to be effective November 19, 2019, 44 TexReg 7057; amended to be effective October 13, 2020, 45 TexReg 7268; amended to be effective July 19, 2022, 47 TexReg 4138 |
