Texas Tax Code 111.0626 – Electronic Filing of Certain Reports
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(a) The comptroller by rule shall require electronic filing of:
(1) a report required under Chapter 151, 201, or 202, or an international fuel tax agreement, for a taxpayer who is also required under § 111.0625 to transfer payments by electronic funds transfer; and
(2) a report required under § 171.204.
(b) Repealed by Acts 2015, 84th Leg., R.S., Ch. 957 , Sec. 2, eff. September 1, 2015.
Terms Used In Texas Tax Code 111.0626
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Rule: includes regulation. See Texas Government Code 311.005
- Year: means 12 consecutive months. See Texas Government Code 311.005
(b-1) Notwithstanding any other law, the comptroller by rule may require a taxpayer who paid $50,000 or more during the preceding fiscal year to file reports electronically during the current fiscal year. A taxpayer filing a report electronically may use software provided by the comptroller or commercially available software that satisfies requirements prescribed by the comptroller.
(c) A rule adopted under this section must provide for a waiver from the electronic filing requirement for a taxpayer who cannot comply.