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(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.
The agency certifies that legal counsel
has reviewed the adoption and found it to be a valid exercise of
the
agency's legal authority.
Filed with the Office
of the Secretary of State on October 30, 2019
TRD-201904034 William Hamner
Special Counsel for Tax Administration
Comptroller of Public Accounts
Effective date: November 19, 2019
Proposal publication date: September 27, 2019
For further information, please call: (512) 475-0387
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