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(III)Recreational off-highway vehicle--A vehicle that
is equipped with a seat or seats for the use of the rider and one
or more passengers, designed to propel itself with four or more tires
in contact with the ground, designed by the manufacturer for off-highway
use, and not designed by the manufacturer primarily for farming or
lawn care;
(IV)Sand rail--A vehicle that is designed or built
primarily for off-highway use in sandy terrains, including for use
on sand dunes; has a tubular frame, an integrated roll cage, and an
engine that is rear-mounted or placed midway between the front and
rear axles of the vehicle; and has a gross vehicle weight of not less
than 700 pounds and not more than 2,000 pounds; or
(V)Utility vehicle--A vehicle that is equipped with
side-by side seating for the use of the operator and one or more passengers,
designed to propel itself with at least four tires in contact with
the ground, designed by the manufacturer for off-highway use, and
designed by the manufacturer primarily for utility work and not for
recreational purposes.
(B)The report must be filed by a means of electronic
transmission approved by the comptroller and contain the following
information for each new off-highway vehicle:
(i)the vehicle identification number;
(ii)the make, model, and model year of the vehicle;
(iii)the total sales price, or, if the total sales
price is not available, the manufacturer suggested retail price; and
(iv)the name and address, including street name and
number, city, and zip code, of the purchaser of the vehicle.
(C)A manufacturer or distributor must file
a report, even if they have no warranty information to report.
(D)If a manufacturer or distributor fails
to file a report or files an incomplete report, the comptroller:
(i)may impose a civil penalty of $50 under Tax Code, §151.703(d)
for each report not filed or for each incomplete report;
(ii)shall impose a civil penalty of not less than
$25 or more than $2,000 for each day the violation continues under
Tax Code, §151.485 (Civil Penalty); and
(iii)may notify the Texas Department of Motor Vehicles
(TxDMV) of the failure. The TxDMV may take administrative action against
the manufacturer or distributor for the failure under Occupations
Code, Chapter 2301.
(6)Except as provided by Tax Code, §111.006 (Confidentiality
of Information), information contained in the reports required by
paragraphs (2), (3), (4), and (5) of this subsection is confidential
and not subject to disclosure under Government Code, Chapter 552 (Public
Information).
(7)The reports required by paragraphs (2), (3), (4),
and (5) of this subsection are required in addition to any other reports
required by the comptroller.
(8)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 (Penalty for
Failure to Use Electronic Transfers and Filings), 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 (Protest
Payment Required), 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 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 May 13, 2022
TRD-202201872 Jennifer Burleson
Director, Tax Policy Division
Comptroller of Public Accounts
Earliest possible date of adoption: June 26, 2022
For further information, please call: (512) 475-2220
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