34 Tex. Admin. Code § 15.6 - Payment Category: Taxes

(a) For purposes of making payments to a state agency by EFT under Government Code, § 404.095 and this chapter, each of the following taxes shall be considered a separate category of payment. Subject to amendment, the categories of taxes include, but are not limited to:

(1) automobile theft prevention authority assessment tax;

(2) bank tax;

(3) beer reporting system tax;

(4) Bexar county sports venue project tax;

(5) boat and boat motor sales tax;

(6) cement production tax;

(7) cigarette tax;

(8) crude oil production tax;

(9) diesel fuel tax;

(10) direct pay sales tax;

(11) Euless city sports venue tax;

(12) fireworks sales tax;

(13) franchise tax;

(14) gasoline tax;

(15) gross receipts tax;

(16) hotel occupancy tax;

(17) insurance maintenance, assessment, and retaliatory tax;

(18) insurance premium tax;

(19) interest earned on sales tax;

(20) international fuel tax agreement (IFTA);

(21) interstate trucker fuel tax--diesel/gasoline/liquefied gas;

(22) liquefied gas tax;

(23) liquor reporting system tax;

(24) malt liquor reporting system tax;

(25) manufactured housing sales and use tax;

(26) mixed beverage gross receipts tax;

(27) motor vehicle rental tax;

(28) motor vehicle sales tax;

(29) natural gas production tax;

(30) oil and gas well servicing tax;

(31) public utilities gross receipts assessment tax;

(32) sales and use tax;

(33) seller financed motor vehicle sales tax;

(34) sports venue tax;

(35) sulphur tax;

(36) tobacco products tax;

(37) unemployment compensation tax; and

(38) volunteer fire department insurance tax.

(b) A state agency may not require a person to electronically transfer a protested tax payment. However, a person may voluntarily submit a protested tax payment by EFT. For more information on voluntary protest tax payments consult § 3.9 of this title (relating to Electronic Filing of Returns and Reports; Electronic Transfer of Certain Payments by Certain Taxpayers).

(c) For more information regarding the procedures to pay taxes by EFT, consult the applicable state agency, § 3.9 of this title, and the comptroller's website http://www.window.state.tx.us/treasops/texnet/.

Notes

34 Tex. Admin. Code § 15.6

The provisions of this §15.6 adopted to be effective May 2, 2013, 38 TexReg 2640