| (a) Voluntary electronic filing of returns and reports.
The comptroller may authorize a taxpayer to file any report or return
required to be filed with the comptroller under Tax Code, Title 2
(State Taxation), by means of electronic transmission under the following
circumstances:
(1) the taxpayer or its authorized agent has registered
with the comptroller to use an approved reporting method, such as
WebFile, or the taxpayer is filing a return or report other than a
return showing a tax liability; and
(2) the method of electronic transmission of each return
or report complies with any requirements established by the comptroller
and is compatible with the comptroller's equipment and facilities.
(b) Required electronic transfer of certain payments
by certain taxpayers pursuant to Tax Code, §111.0625 (Electronic
Transfer of Certain Payments).
(1) This paragraph is effective with the state fiscal
year beginning September 1, 2018, for payments due on or after January
1, 2019. This paragraph applies to a taxpayer who pays the comptroller
a total of $500,000 or more in any single category of payments or
taxes during the preceding state fiscal year, and whom the comptroller
reasonably anticipates will pay at least that amount during the current
state fiscal year. The comptroller shall notify the taxpayer of this
electronic funds transfer requirement as provided in subsection (f)
of this section. The taxpayer shall transfer all payments in any category
of payments or taxes that totaled $500,000 or more to the comptroller
using the State of Texas Financial Network (TexNet), pursuant to Chapter
15 of this title (relating to Electronic Transfer of Certain Payments
to State Agencies). This requirement applies to payments due beginning
January 1 of each state fiscal year in which a taxpayer is notified
and continues for one calendar year. For example, a taxpayer remits
$500,000 in any single category of taxes to the comptroller during
the state fiscal year ending August 31, 2019. The comptroller reasonably
anticipates that the taxpayer will pay at least $500,000 in the same
category of payments or taxes for fiscal year ending August 31, 2020.
The comptroller notifies the taxpayer of the electronic payment requirement
by October 31, 2019. The taxpayer must begin transferring payments
to the comptroller using TexNet beginning on January 1, 2020. The
taxpayer's electronic payment requirement continues until December
31, 2020.
(2) Taxpayers who paid the comptroller a total of $100,000
or more in any single category of payments or taxes and were notified
by the comptroller of a TexNet payment requirement must continue to
make those payments using TexNet for original or amended reports filed
for the calendar year for which the taxpayer was notified.
(3) Beginning January 1, 2019, taxpayers who paid $100,000
or more, but less than $500,000, in any single category of payments
or taxes during the preceding state fiscal year, and whom the comptroller
reasonably anticipates will pay at least that amount during the current
state fiscal year, shall transfer all payments in that category of
payments or taxes during the calendar year beginning January 1 of
the current state fiscal year to the comptroller by means of electronic
funds transfer as set out in paragraph (4)(C) of this subsection.
The comptroller shall notify the taxpayer of this electronic funds
transfer requirement as provided in subsection (f) of this section.
This requirement applies to payments due beginning January 1 of each
state fiscal year for which a taxpayer is notified and continues for
one calendar year. For example, a taxpayer remits $100,000 in any
single category of taxes to the comptroller during the state fiscal
year ending August 31, 2019. The comptroller reasonably anticipates
that the taxpayer will pay at least $100,000 in the same category
of payments or taxes for fiscal year ending August 31, 2020. The comptroller
notifies the taxpayer of the electronic payment requirement by October
31, 2019. The taxpayer must begin transferring payments to the comptroller
using one of the methods described in paragraph (4)(C) of this subsection
beginning on January 1, 2020. The taxpayer's electronic payment requirement
continues until December 31, 2020.
(4) Taxpayers who paid at least $10,000, but less than
$100,000, in a single category of payments or taxes as listed in subparagraph
(A) of this paragraph during the preceding state fiscal year, and
whom the comptroller reasonably anticipates will pay at least that
amount during the current state fiscal year, shall transfer all payments
in that category of payments or taxes during the calendar year beginning
January 1 of the current state fiscal year to the comptroller by means
of electronic funds transfer as set out in subparagraph (C) of this
paragraph.
(A) This paragraph applies only to:
(i) state and local sales and use taxes;
(ii) direct payment sales tax;
(iii) gas severance tax;
(iv) oil severance tax;
(v) franchise tax;
(vi) gasoline tax;
(vii) diesel fuel tax;
(viii) hotel occupancy tax;
(ix) insurance premium taxes;
(x) mixed beverage gross receipts tax;
(xi) mixed beverage sales tax; and
(xii) motor vehicle rental tax.
(B) The comptroller may add or remove a category of
payments or taxes to or from this paragraph if the comptroller determines
that such action is necessary to protect the interests of the state
or of taxpayers.
(C) Payments under this paragraph shall be made by
those electronic funds transfer methods approved by the comptroller,
which include, but are not limited to, TexNet, electronic check (WebEFT),
and the electronic transmission of credit card information. The comptroller
may require payments in specific categories to be made by specific
methods of electronic funds transfer.
(D) A taxpayer required under this paragraph to use
electronic funds transfer who cannot comply due to hardship, impracticality,
or other valid reason may submit a written request to the comptroller
for a waiver of the requirement.
(c) Payment date for electronic transfer of funds.
(1) Pursuant to §15.33 of this title (relating
to Determination of Settlement Date), a person who enters payment
information into TexNet may choose either to accept the settlement
date that TexNet offers or enter a settlement date up to 30 days from
the business day after payment is submitted. TexNet will offer the
business day following the day on which payment information is entered
into TexNet, provided that the information is entered by 6:00 p.m.
central time on any business day.
(2) A taxpayer who files tax returns and makes payments
through the electronic data interchange (EDI) system must submit the
payment information to the comptroller by 2:30 p.m. central time.
(3) A taxpayer who makes payment by an electronic funds
transfer method approved by the comptroller other than TexNet or the
EDI system must transmit payment information by 11:59 p.m. central
time on the date payment is due.
(d) The administrative rules found in Chapter 15 of
this title on electronic funds transfer under Government Code, §404.095
(Electronic Transfer of Certain Payments) using TexNet apply to all
such payments to the comptroller.
(e) Required electronic filing of certain reports by
certain taxpayers.
(1) Reports required by Tax Code, §111.0626 (Electronic
Filing of Certain Reports).
(A) Pursuant to Tax Code, §111.0626(a)(1), taxpayers
who are required to use electronic funds transfer for payments of
certain taxes must also file report data electronically, including
reports required by the International Fuel Tax Agreement. This requirement
applies to:
(i) state and local sales and use taxes;
(ii) direct payment sales tax;
(iii) gas severance tax;
(iv) oil severance tax; and
(v) motor fuel tax.
(B) Pursuant to Tax Code, §111.0626(a)(2), taxpayers
who owe no tax and are required to file an information report under
Tax Code, §171.204 (Information Report) must file the information
report electronically.
(C) Pursuant to Tax Code, §111.0626(b-1), taxpayers
who paid $50,000 or more during the preceding fiscal year must file
report data electronically. A taxpayer filing a report electronically
may use an application provided by the comptroller, software provided
by the comptroller, or commercially available software that satisfies
requirements prescribed by the comptroller. This subparagraph only
applies after issuance to the taxpayer of the 60 days notice required
by subsection (f) of this section.
(2) Reports by brewers, manufacturers, brewpubs, wholesalers,
and distributors of alcoholic beverages required by Tax Code, Chapter
151, Subchapter I-1 (Reports by Persons Involved in the Manufacture
and Distribution of Alcoholic Beverages).
Cont'd... |
