(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 tax [taxes];
(iii)gas severance tax [taxes];
(iv)oil severance tax [taxes];
(v)franchise tax [taxes];
(vi)gasoline tax [taxes];
(vii)diesel fuel tax [taxes];
(viii)hotel occupancy tax [taxes];
(ix)insurance premium taxes;
(x)mixed beverage gross receipts tax [taxes
];
(xi)mixed beverage sales tax [taxes];
and
(xii)motor vehicle rental tax [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)(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 [taxes];
(iii)gas severance tax [taxes];
(iv)oil severance tax [taxes];
and
(v)motor fuel tax [taxes].
(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 must file the information report electronically.
(C)[(B)] 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, 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 with a brewer's self-distribution permit,
manufacturer with a manufacturer's self-distribution license, wholesaler,
winery, distributor, or package store local distributor, as described
in Tax Code, §§151.461(1) - (4) and (6), 151.465, and 151.466;
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.
(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
and must contain the following information for the preceding calendar
month's sales made to each retailer:
(A)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;
(B)the comptroller-assigned taxpayer number of the
retailer, if the wholesaler or distributor is in possession of the
number;
(C)the cigarette permit number of the outlet location
to which the wholesaler or distributor delivered cigarettes;
(D)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
(E)any other information deemed necessary by the comptroller
for the efficient administration of this subsection.
(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 and must contain the following information
for the preceding calendar month's sales made to each retailer:
(A)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;
(B)the comptroller-assigned taxpayer number of the
retailer, if the wholesaler or distributor is in possession of the
number;
(C)the tobacco permit number of the outlet location
to which the wholesaler or distributor delivered cigars or tobacco
products;
(D)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;
(E)the net weight as listed by the manufacturer for
each unit of tobacco products other than cigars; and
(F)any other information deemed necessary by the comptroller
for the efficient administration of this subsection.
(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.
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
January 29, 2016
TRD-201600385 Lita Gonzalez
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: March 13, 2016
For further information, please call: (512) 475-0387
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