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(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, 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. (1)Taxpayers who have paid the comptroller a total of $100,000 or more in a single category of payments or taxes during the preceding state fiscal year, and who the comptroller reasonably anticipates will pay at least that amount during the current fiscal year, shall transfer all payment amounts in that category of payments or taxes during the subsequent calendar year 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). (2)Taxpayers who paid at least $10,000, but less than $100,000, in a single category of payments or taxes during the preceding state fiscal year, and who 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 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 taxes; (iii)gas severance taxes; (iv)oil severance taxes; (v)franchise taxes; (vi)gasoline taxes; (vii)diesel fuel taxes; (viii)hotel occupancy taxes; (ix)insurance premium taxes; (x)mixed beverage gross receipts taxes; and (xi)motor vehicle rental taxes. (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)A taxpayer making payment using TexNet. 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 combined 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 to meet the 6:00 p.m. central time requirement that is noted in paragraph (1) of this subsection. (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 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. (A)Pursuant to Tax Code, §111.0626(a), 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 taxes; (iii)gas severance taxes; (iv)oil severance taxes; and (v)motor fuel taxes. (B)Pursuant to Tax Code, §111.0626(b-1), for reports due on or after September 1, 2008, 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, wholesalers, and distributors of alcoholic beverages required by Tax Code, Chapter 151, Subchapter I-1. (A)For purposes of this paragraph, a "seller" means a person who is a brewer, manufacturer, wholesaler, winery, distributor, or package store local distributor, as described in Tax Code, §151.461(1)-(4) and (6); and a "retailer" means a person who holds one or more of the permits listed in Tax Code, §151.461(5). (B)On or before the 25th day of each month, each seller holding a comptroller-issued tax identification number must file a report of alcoholic beverage sales to retailers in this state. The report must be filed by a means of electronic transmission approved by the comptroller. The report must contain the following information: (i)each Texas Alcoholic Beverage Commission (TABC) permit or license associated with the seller's comptroller-issued tax identification number; (ii)the TABC permit or license number for each seller location from which a sale was made to a retailer during the preceding calendar month; (iii)the TABC permit or license number, comptroller-issued tax identification number, and TABC trade name and physical address (street name and number, city, state, and zip code) of each retail location to which the seller sold alcoholic beverages during the preceding calendar month; (iv)the information required by Tax Code, §151.462(b) regarding the seller's monthly sales to each retailer holding a separate TABC permit or license, including: (I)the individual container size of each product, such as the individual bottle or can container size, sold to retailers; (II)the brand name of the alcoholic beverage sold; (III)the beverage class code for distilled spirits, wine, beer, or malt beverage; (IV)the Universal Product Code (UPC) of the alcoholic beverage sold; (V)the number of individual containers of alcoholic beverages sold for each brand, UPC, and container size. Multi-unit packages, such as cases, must be broken down into the number of individual bottles or cans; (VI)the total selling price of the containers sold; and (v)any other information deemed necessary by the comptroller for the efficient administration of this subsection. (C)If a person fails to file a report required by subparagraph (B) of this paragraph, or fails to file a complete report, the comptroller may: (i)suspend or cancel one or more permits issued to the person under Tax Code, §151.203; (ii)impose a civil penalty under Tax Code, §151.703(d); (iii)impose a criminal penalty under Tax Code, §151.709; and/or (iv)notify the TABC of the failure and the TABC may take administrative action against the person for the failure under the Alcoholic Beverage Code. (D)In addition to the penalties imposed under subparagraph (C) of this paragraph, if a person violates Tax Code, Chapter 151, Subchapter I-1, or this paragraph, the comptroller shall collect from the seller an additional civil penalty of not less than $25 or more than $2,000 for each day the violation continues. (E)The requirements of this paragraph apply to sales occurring on or after September 1, 2011. (F)The requirements of this paragraph do not apply to: (i)manufacturers whose annual production of beer in Texas is greater than 75,000 barrels; or (ii)brewers whose annual production of malt liquor in Texas, combined with the annual production of beer produced by a manufacturer at the same premises, is greater than 75,000 barrels. (3)Reports by wholesalers and distributors of cigarettes. Pursuant to Tax Code, §154.212, on or before the 25th day of each month each wholesaler or distributor of cigarettes shall file a report of sales to retailers in this state. The report must be filed by a means of electronic transmission approved by the comptroller. (A)The report must contain the following information for the preceding calendar month's sales made to each retailer: (i)the name of the retailer and the address, including city and zip code, of the retailer's outlet location to which the wholesaler or distributor delivered cigarettes; (ii)the comptroller-assigned taxpayer number of the retailer, if the wholesaler or distributor is in possession of the number; (iii)the cigarette permit number of the outlet location to which the wholesaler or distributor delivered cigarettes; (iv)the monthly net sales made to the retailer, including the quantity and units of cigarettes in stamped packages sold to the retailer and the price charged to the retailer; and (v)any other information deemed necessary by the comptroller for the efficient administration of this subsection. (B)The requirements of this paragraph apply to sales occurring on or after January 1, 2008. (4)Reports by wholesalers and distributors of cigars and tobacco products. Pursuant to Tax Code, §155.105, on or before the 25th day of each month each wholesaler or distributor of cigars or tobacco products shall file a report of sales to retailers in this state. The report must be filed by a means of electronic transmission approved by the comptroller. (A)The report must contain the following information for the preceding calendar month's sales made to each retailer: (i)the name of the retailer and the address, including the city and zip code, of the retailer's outlet location to which the wholesaler or distributor delivered cigars or tobacco products; (ii)the comptroller-assigned taxpayer number of the retailer, if the wholesaler or distributor is in possession of the number; (iii)the tobacco permit number of the outlet location to which the wholesaler or distributor delivered cigars or tobacco products; (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; (v)the net weight as listed by the manufacturer for each unit of tobacco products other than cigars; and (vi)any other information deemed necessary by the comptroller for the efficient administration of this subsection. (B)The requirements of this paragraph apply 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. (5)Except as provided by Tax Code, §111.006, information contained in the reports required by paragraphs (2), (3), and (4) of this subsection is confidential and not subject to disclosure under Government Code, Chapter 552. (6)The reports required by paragraphs (2), (3), and (4) of this subsection are required in addition to any other reports required by the comptroller. (7)The reports required by paragraphs (2), (3), and (4) of this subsection must be filed each month even if no sales were made to retailers during the preceding month. (f)Notification of affected persons. The comptroller shall notify taxpayers who are affected by subsection (b) or (e)(1) of this section no less than 60 days before the first required electronic transmittal of report data or payment. (g)A taxpayer who is required to file report data electronically under subsection (e)(1) of this section may submit a written request to the comptroller for a waiver of the requirement. A taxpayer who is required to electronically file a report under subsection (e)(3) or (4) of this section may submit a written request to the comptroller for a waiver of the requirement and authorization of an alternative filing method. (h)Pursuant to Tax Code, §111.063, the comptroller may impose separate penalties of 5.0% of the tax due for failure to pay the tax due by electronic funds transfer, as required by this section, or for failure to file a report electronically, as required by Tax Code, §111.0626. (i)Protest payments by electronic funds transfer. Protested tax payments made under Tax Code, §112.051, must be accompanied by a written statement that fully and in detail sets out each reason for recovery of the payment. Protested tax payments are not required to be submitted by electronic funds transfer. (1)A person who is otherwise required to pay taxes by means of electronic funds transfer may make protested payments by other means, including cash, check, or money order. A written statement of protest that fully and in detail sets out each reason for recovery of the payment must accompany the non-electronic payment. (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 actually received 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.
This agency hereby certifies that the adoption
has been reviewed by
legal counsel and found to be a valid exercise
of the agency's legal authority.
Filed with the Office
of the Secretary of State on March 6, 2013
TRD-201301002 Ashley Harden
General Counsel
Comptroller of Public Accounts
Effective date: March 26, 2013
Proposal publication date: January 25, 2013
For further information, please call: (512) 475-0387
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