(a)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 [the] Tax Code, Title 2, [except those required to be filed under the Tax Code, Chapter 211,] by means of electronic transmission under the following circumstances:[ .] (1)the [The] taxpayer or its authorized agent has [shall first have] entered into a written agreement with the comptroller that permits the taxpayer to use the electronic [permitting such a] method of filing returns and reports. The signature of the taxpayer or its authorized agent on the written agreement into which the parties have [entered into] for this purpose shall be deemed to appear on each report or return that is filed electronically with the comptroller as if actually included on the report or return; and [it.] (2)the [The] method of electronic transmission of each [such] return or [and] report shall be made in a manner compatible with the comptroller's equipment and facilities. (b)Electronic transfer of certain payments by certain taxpayers. (1)For payments that are due before January 1, 2002, the comptroller, pursuant to [Pursuant to the provisions of the] Government Code, §404.095(c), [the comptroller] shall require persons who have paid the comptroller a total of $250,000 or more in a single category of payments or taxes during the preceding state fiscal year to transfer all payment amounts [of $10,000 or more] in that category of payments or taxes to the comptroller by means of electronic funds transfer. (2)For payments that are due on or after January 1, 2002, the comptroller, pursuant to Tax Code, §111.0625, shall require 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 to transfer all payment amounts in that category of payments or taxes to the comptroller by means of electronic funds transfer. (c)Electronic filing of reports by certain taxpayers. Pursuant to Tax Code, §111.0626, taxpayers who are required by Tax Code, §111.0625, to use electronic funds transfer for tax payments that are made under Tax Code, Chapters 151, 201, 202, and the International Fuel Tax Agreement must also file report data electronically. This requirement applies to report data that is due on or after January 1, 2002. (d)[(c)] Applicability of the state treasurer's administrative rules. The administrative rules of the former state treasurer's office on electronic funds transfer, §§15.2, 15.4-15.15, 15.17, and 16.1 of this title (relating to Penalties, Protested Tax Payments, State Agency Rules Requirements, Applicability Determination and Notification Procedures, Voluntary Payments by Electronic Funds Transfer, Payor Information, Means of Electronic Funds Transfer, Transmission of Payment Information, Determination of Settlement Day, [Methods of Communication to the Data Collection Center, Payor Information, Communication of Payment Information to the Data Collection Center,] Transfer of Funds to the Treasury, Backup [Alternate] Procedures, Late Payments, [Credit of Payment,] Proof of Payment, Effective Date, [Errors in Transmission, Notification,] and Adoption by Reference), shall be applicable to all such payments to the comptroller. (1)Pursuant to §15.11 of this title (relating to Determination of Settlement Day), a person who enters payment information into the electronic fund transfer (EFT) system may choose to either accept the settlement day that the EFT system offers or enter a settlement day up to 30 days in the future. The EFT system will offer the business day following the day on which payment information is entered into the EFT system, provided that the information is entered by 6:00 p.m. central time on any day other than a weekend or banking holiday. (2)A person who files combined tax returns and makes payments through the electronic data interchange (EDI) system must enter the payment information into the EDI system 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. (e)[(d)] Notification of affected persons. The comptroller shall notify taxpayers who are affected by this section [the persons to whom this section applies] no less than 60 days before the first required electronic transmittal of report data or payment [is to be made pursuant to it]. (f)A taxpayer who is required to electronically file report data may submit a written request to the comptroller for a waiver of the requirement. (g)Pursuant to Tax Code, §111.063, the comptroller may impose a penalty of 5.0% of the tax due for failure to electronically file a report under Tax Code, §111.0626. (h)[(e)] Protest payments by electronic funds transfer. Protested tax payments made under [the] 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 and are not required to be submitted by [means of] 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. This exception to the electronic funds transfer requirement is allowed [exclusion applies only] if a written statement of protest accompanies 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 [Subject to the guidelines] set out in subparagraph (A) of this paragraph.[, a person may submit a protested tax payment by means of electronic funds transfer. If a person submits multiple written statements of protest related to the same electronic payment, only the first statement actually received by the comptroller will be considered the written protest for purposes of the Tax Code, §112.051. A person may submit a protested tax payment by means of electronic funds transfer only if:] (A)A person may submit a protest payment by means of electronic funds transfer only if: (i)[(A)] 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)[(B)] the written statement of protest is delivered to the comptroller within 24 hours before or after the electronic transfer of the payment; (iii)[(C)] 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)[(D)] 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 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
February 11, 2002
TRD-200200848 Martin Cherry
Deputy General Counsel for Taxation
Comptroller of Public Accounts
Earliest possible date of adoption: March 24, 2002
For further information, please call: (512) 463-3699
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