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Texas Register

TITLE 34	PUBLIC FINANCE
PART 1	COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3	TAX ADMINISTRATION
SUBCHAPTER A	GENERAL RULES
RULE §3.9	Electronic Filing of Returns and Reports; Electronic Transfer of Certain Payments by Certain Taxpayers
ISSUE	09/04/2009
ACTION	Proposed

Preamble

Texas Admin Code Rule

(a) - (b)(No change.)

(c)Electronic filing of reports by certain taxpayers.

(1) - (3)(No change.)

(4)Reports by wholesalers and distributors of cigars and tobacco products. Pursuant to Tax Code, §155.105, each wholesaler or distributor of cigars or tobacco products shall electronically file on or before the 25th day of each month a report of sales to retailers in this state.

(A)The report must contain the following information for the preceding calendar month's sales in relation to each retailer:

(i) - (iii)(No change.)

(iv)the monthly net sales made to the retailer, including the quantity and units of cigars and tobacco products sold to the retailer and the price charged to the retailer; [~~and~~]

(v)the net weight as listed by the manufacturer for each unit of tobacco products other than cigars; and

(vi)[~~(v)~~] any other information deemed necessary by the comptroller for the efficient administration of this subsection.

(B)This requirement applies to sales occurring on or after January 1, 2008, with the exception of subparagraph (A)(v) of this paragraph, which applies to sales occurring on or after September 1, 2009.

(C)(No change.)

(5) - (6)(No change.)

(d) - (h)(No change.)

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on August 21, 2009

TRD-200903670

Martin Cherry

General Counsel

Comptroller of Public Accounts

Earliest possible date of adoption: October 4, 2009

For further information, please call: (512) 475-0387

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