Texas Register, Volume 38, Number 4, Pages 331-442, January 25, 2013 Page: 355
331-442 p. ; 28 cm.View a full description of this periodical.
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PART 1. COMPTROLLER OF PUBLIC
ACCOUNTS
CHAPTER 3. TAX ADMINISTRATION
SUBCHAPTER A. GENERAL RULES
34 TAC 3.9
The Comptroller of Public Accounts proposes an amendment to
3.9, concerning electronic filing of returns and reports; elec-
tronic transfer of certain payments by certain taxpayers.
Subsection (a) is being revised to reflect more precisely the
comptroller's current practices and procedures regarding vol-
untary electronic filing of returns and reports. Subsection (b),
concerning the required electronic transfer of certain payments
by certain taxpayers pursuant to Tax Code, 111.0625, is being
revised to improve clarity, to delete a reference to assessments
for the Telecommunications Infrastructure Fund, which was
repealed effective September 1, 2008, and to make conforming
changes required by revisions to Chapters 15 and 16 of this title.
A new subsection (c), concerning payment dates for electronic
transfers of funds, is being added to explain the time limitation for
taxpayers to submit payment information to the comptroller us-
ing the State of Texas Financial Network (TexNet), the electronic
data interchange (EDI) system, or another approved means of
electronic funds transfer, and to provide an updated reference
to the comptroller's TexNet filing rules, found in 34 TAC 15.33.
Subsection (d) is being amended to make conforming changes.
No substantive changes to policy or procedure are intended as
a result of new subsection (c) or the revisions to subsection (d).
Former subsection (c) is being relocated to subsection (e) and
is being amended to improve clarity and to implement changes
made to Tax Code, Chapter 151 by House Bill 11, 82nd Legisla-
ture, 2011. Tax Code, 151.461 - 151.470 were enacted to re-
quire brewers, distributors, manufacturers, retailers, and whole-
salers of alcoholic beverages to report electronically to the comp-
troller the monthly net sales made to each outlet or location of a
retailer in this state.
Subsections (f), (g), (h), and (i), formerly subsections (e), (f), (g),
and (h), are being amended to make conforming changes and
to improve clarity.
John Heleman, Chief Revenue Estimator, has determined that
for the first five-year period the rule will be in effect, there will
be no significant revenue impact on the state or units of local
government.
Mr. Heleman also has determined that for each year of the first
five years the rule is in effect, the public benefit anticipated as a
result of enforcing the rule will be by providing taxpayers with ex-
planatory information regarding agency policies and procedures
for electronically remitting tax payments and reports. This rule
is proposed under Tax Code, Title 2, and does not require a
statement of fiscal implications for small businesses. There is
no significant anticipated economic cost to individuals who are
required to comply with the proposed rule.
Comments on the proposal may be submitted to Bryant K.
Lomax, Manager, Tax Policy Division, P.O. Box 13528, Austin,
Texas 78711. Comments must be received no later than 30
days from the date of publication of the proposal in the Texas
RegisterThe amendment is proposed under Tax Code, 111.002, which
provides the comptroller with the authority to prescribe, adopt,
and enforce rules relating to the administration and enforcement
of the provisions of Tax Code, Title 2, and 151.463, which pro-
vides the comptroller with the authority to adopt rules to imple-
ment Subchapter I-1.
The amendment implements Tax Code, 111.0625, 111.0626,
112.051, 151.461 - 151.470, and 151.703.
3.9. Electronic Filing of Returns and Reports; Electronic Transfer
of Certain Payments by Certain Taxpayers.
(a) Voluntary electronic [Electronic] filing of returns and re-
ports. 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 circum-
stances:
(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[; or has been authorized by the comptroller th gh the
issuane of a password or personal identification numer (PIN) to use
an electronic method of filing returns and reports]; and
(2) the method of electronic transmission of each return or
report complies with any requirements established by the comptroller
and is [shall be made in a manner] compatible with the comptroller's
equipment and facilities.
(b) Required electronic [Electronic] transfer of certain pay-
ments by certain taxpayers pursuant to Tax Code, 111.0625.
(1) Taxpayers [For payments that are due on or after Jan-
uary 4, 200 2, the comptroller' pursuant to Tax Code~, s11.0 625, 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, and who the comptroller reasonably anticipates will
pay at least that amount during the current fiscal year, shall [to] trans-
fer 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 (relat-
ing to Electronic Transfer of Certain Payments to State Agencies) [by
means of electronic funds transfer].
(2) Taxpayers [Electronic transfer of amounts under
$10,000 in ce aino categories.]
[(A)] [For payments that are due on or after May 4
2008 the comptroller pursuant to Tax Cod, 1.0625 shall require
taxpayers] who paid at least $10,000, but less than $100,000, in a single
category of payments or taxes [described in this paragraph] during the
preceding state fiscal year, and who the comptroller reasonably antici-
pates will pay at least that amount during the current state fiscal year,
shall [to] 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. [if the comptroller reasonably an-
ticipates the taxpayer wil4 pay at least at tt amount during the current
fiscal year]
(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;PROPOSED RULES January 25, 2013 38 TexReg 355
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Texas. Secretary of State. Texas Register, Volume 38, Number 4, Pages 331-442, January 25, 2013, periodical, January 25, 2013; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth290819/m1/23/: accessed April 19, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.