34 Tex. Admin. Code § 3.446 - Electronic Filing of Reports, Civil Penalties, and Deferred Tax Payments
(a) This rule applies only to motor fuel
transactions that take place on or after January 1, 2004. Motor fuel
transactions that occur prior to January 1, 2004, will be governed by sections
in Texas Administrative Code, Title 34, Part 1, Chapter 3, Subchapter
L.
(b) Electronic filing of reports
and schedules.
(1) The comptroller may
require a supplier, permissive supplier, distributor, importer, exporter,
blender, or motor fuel transporter to file reports and schedules by means of
electronic transmission under the following circumstances:
(A) the combined total number of gallons of
gasoline and diesel fuel that a licensed supplier, permissive supplier,
distributor, importer, exporter, or blender receives during the preceding 12
months exceeds five million gallons, or the total number of transactions that a
licensed supplier, permissive supplier, distributor, importer, exporter, or
blender reports on the monthly report schedules exceeds 100 transactions each
month for three consecutive months on an individual license basis; or
(B) the total number of transactions that a
motor fuel transporter reports on the quarterly report schedules exceeds 100
transactions.
(2) For
the purpose of this section, one transaction means a single purchase, sale,
import, or export of gasoline or diesel fuel, or the summary of multiple
purchases, sales, imports, or exports of gasoline or diesel fuel during a
reporting period, when the seller, purchaser, fuel type, motor fuel
transporter, origin state or country, and destination state or country are the
same.
(3) The taxpayer or its
authorized agent shall enter into a written agreement with the comptroller to
permit electronic filing of reports and schedules. The signature of the
taxpayer or its authorized agent on the written agreement into which the
parties enter for this purpose shall be deemed to appear on each report filed
electronically.
(4) Electronic
transmission of each report and schedule shall be made in a format that the
comptroller approves and that is compatible with the comptroller's equipment
and facilities.
(5) The comptroller
shall notify the taxpayers to whom this subsection applies no less than 90 days
before the taxpayer is required to begin filing its reports and schedules
electronically.
(6) Suppliers,
permissive suppliers, distributors, importers, exporter, blenders, and motor
fuel transporters who are required to file reports and supplements
electronically, but are unable to do so, may request a waiver from the
comptroller.
(7) The license of a
supplier, permissive supplier, distributor, importer, exporter, blender, or
motor fuel transporter who is required to file electronically may be suspended
if the supplier, permissive supplier, distributor, importer, exporter, blender,
or motor fuel transporter fails to file reports and schedules by means of
electronic transmission in an approved format, after being notified of such
requirement.
(8) A terminal
operator must file reports and schedules electronically.
(c) Civil penalty.
(1) A motor fuel transporter who is required
to file reports and schedules and who fails to do so, after being notified of
such requirement, may be assessed a penalty not to exceed $200 for each report
period and $25 for each reportable transaction. Each calendar quarter that a
motor fuel transporter fails to file a report with the comptroller is a
separate violation. The comptroller will send notice to the motor fuel
transporter about the assessment of the penalty. The motor fuel transporter may
request a redetermination under the terms of §§
1.1-1.42 of this title (relating
to Rules of Practice and Procedure). An oral hearing at the office of the
Comptroller of Public Accounts in Austin, Texas, may be requested. The standard
of proof in an administrative hearing pursuant to this section is by a
preponderance of the evidence, unless otherwise provided by statute.
(2) A motor fuel transporter or terminal
operator who is required to file reports and schedules electronically and who
fails to do so in an approved format, after being notified of such requirement,
may be assessed a penalty not to exceed $200 for each report period and $25 for
each reportable transaction. The comptroller will send notice to the motor fuel
transporter or terminal operator about the assessment of the penalty. The motor
fuel transporter or terminal operator may request a redetermination under the
terms of §§
1.1-1.42 of this title (relating
to Rules of Practice and Procedure). An oral hearing at the office of the
Comptroller of Public Accounts in Austin, Texas, may be requested. The standard
of proof in an administrative hearing pursuant to this section is by a
preponderance of the evidence, unless otherwise provided by statute.
(d) Deferred tax payments.
(1) A licensed supplier, permissive supplier,
distributor, or importer ordering a withdrawal of motor fuel at a terminal rack
may elect to defer the payment of taxes to a supplier or permissive supplier
until two days before the supplier or permissive supplier is required to remit
the tax to the state. If two days before the report due date falls on a weekend
or banking holiday, then the payment to the supplier or permissive supplier is
to be made on the last business day prior to the weekend or banking holiday.
For example, if the due date falls on a Tuesday the 25th, then the supplier or
permissive supplier may draft the account on Friday the 21st.
(2) A supplier, a permissive supplier, or its
representative shall give at least a two day notice by electronic means of the
amount to be drafted from the account of the supplier, permissive supplier,
distributor, or importer. If two days before the date the bank account is to be
drafted falls on a weekend or banking holiday, then the notice to the supplier,
permissive supplier, distributor or importer is to be made on the last business
day prior to the weekend or banking holiday. For example, if the due date falls
on a Tuesday the 25th, then the supplier or permissive supplier must give
notice on Wednesday the 19th.
(3)
The supplier, permissive supplier, distributor or importer shall pay the taxes
to the supplier or permissive supplier by electronic funds transfer.
Notes
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No prior version found.