| (2) Upon a determination that an overpayment of an
annual license fee has occurred, the Charitable Bingo Operations Division
shall credit the overpayment to the licensee. Overpayments credited
to a licensee may be used for the licensee's outstanding bingo liabilities,
including subsequent license fees, but the credits must be used within
four years of the latest date on which the annual license fee was
due. Overpayments credited to a licensee remain eligible for refund
under subsection (h) of this section until the credits are used or
the four year refund period expires, whichever comes first.
(3) Overpayments of annual license fees must either
be used as credit or claimed for refund within four years of the latest
date on which the annual license fees were due. If a licensee fails
to use the credits or request a refund within this time period, the
overpayments will be retained by the Commission.
(h) Refunds.
(1) An applicant or licensee may request a refund of
the fee for an initial or renewal commercial lessor's license, initial
or renewal distributor's license, or initial or renewal manufacturer's
license if they request withdrawal of the application before the license
is issued. Upon such a request, the Commission will retain the lesser
of 50 percent of the fee or $150 and refund the rest of the fee within
30 days of receiving the request.
(2) If the Commission denies an initial or renewal
commercial lessor license application, initial or renewal distributor's
license application, or initial or renewal manufacturer's license
application, it will retain the lesser of 50 percent of the fee or
$150 and refund the rest of the fee within 30 days of denying the
application.
(3) A current or former licensee that submits an overpayment
of a regular license fee may be eligible to receive a refund of that
overpayment, provided that the licensee or former licensee:
(A) submits a complete written request for a refund
to the Commission within four years of the latest date the regular
license fees were due;
(B) does not have any other outstanding bingo liabilities
to the State; and
(C) if applicable, files all necessary quarterly reports.
(4) Upon the receipt and review of a timely and sufficient
refund request, the Commission may either deny the refund request
or certify to the Comptroller of Public Accounts that a refund is
warranted. Pursuant to Government Code §403.077, if the Commission
certifies to the Comptroller of Public Accounts that a refund is warranted,
the ultimate decision on whether to grant the refund will still be
made by the Comptroller of Public Accounts.
(i) Transfer of Commercial License to Lease Bingo Premises.
(1) All gross rental income collected in connection
with a license to lease bingo premises that has been transferred during
the term of the license shall be used to recalculate the license fee.
(2) A license fee credit in connection with a license
to lease bingo premises that was transferred during the term of the
license shall be credited to the current license holder at the time
of license renewal.
(3) A license fee balance due for a license to lease
bingo premises that was transferred during the term of the license
shall be the liability of the current license holder at the time of
license renewal.
(j) Temporary Authorization to Conduct Bingo.
(1) The amount of gross receipts collected in connection
with a temporary authorization is used to calculate the regular license
class.
(2) An organization conducting bingo pursuant to a
temporary authorization must comply with the same statutory and administrative
rule requirements and quarterly return filing requirements as an organization
which has a regular license to conduct bingo.
|
| Source Note: The provisions of this §402.404 adopted to be effective March 21, 2005, 30 TexReg 1630; amended to be effective May 2, 2010, 35 TexReg 3253; amended to be effective July 31, 2013, 38 TexReg 4744; amended to be effective December 31, 2013, 38 TexReg 9538; amended to be effective February 25, 2015, 40 TexReg 815; amended to be effective August 1, 2016, 41 TexReg 5505; amended to be effective December 31, 2017, 42 TexReg 7392; amended to be effective October 22, 2020, 45 TexReg 7414; amended to be effective January 4, 2024, 48 TexReg 8369 |
