: Texas Register

Texas Register

TITLE 34	PUBLIC FINANCE
PART 1	COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9	PROPERTY TAX ADMINISTRATION
SUBCHAPTER H	TAX RECORD REQUIREMENTS
RULE §9.3061	Installment Payments of Taxes on Property Not Directly Damaged in a Disaster or Emergency Area
ISSUE	06/10/2022
ACTION	Proposed

Preamble

Texas Admin Code Rule

(a)In this section, "disaster", "disaster area", "emergency", and "emergency area" have the meanings assigned by Tax Code, §31.032(g).

(b)This section only applies to:

(1)Real property that is owned or leased by a business entity that is located in a disaster or emergency area, has not been damaged as a direct result of the disaster or emergency, and that had gross receipts in the entity's most recent federal income tax year or state franchise tax annual period that were not more than the amount calculated as provided by Tax Code, §31.032(h);

(2)tangible personal property that is owned or leased by a business entity described in paragraph (1) of this subsection; and

(3)taxes imposed by the taxing unit before the first anniversary of the disaster or emergency.

(c)For a taxing unit that has adopted an installment-payment plan under Tax Code, §31.033, Tax Code, §31.032(b), (b-1), (c), and (d) apply to the payment by a person of that taxing unit's taxes imposed on property that the person owns.

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on May 27, 2022

TRD-202202058

Victoria North

General Counsel for Fiscal and Agency Affairs

Comptroller of Public Accounts

Earliest possible date of adoption: July 10, 2022

For further information, please call: (512) 475-2220

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