TITLE 34. PUBLIC FINANCE

PART 1. COMPTROLLER OF PUBLIC ACCOUNTS

CHAPTER 3. TAX ADMINISTRATION

SUBCHAPTER A. GENERAL RULES

34 TAC §3.9

The Comptroller of Public Accounts adopts amendments to §3.9, concerning electronic filing of returns and reports; electronic transfer of certain payments by certain taxpayers, without changes to the proposed text as published in the May 27, 2022, issue of the Texas Register (47 TexReg 3106). The rule will not be republished.

The comptroller amends the section to reflect the changes made in Tax Code, Chapter 151, Subchapter I-2 (Reports by Manufacturers and Distributors of Certain Off-Highway Vehicles Purchased Outside This State), made by Senate Bill 586, 87th Legislature, 2021, effective September 1, 2021.

The comptroller amends subsection (e)(5) to include "distributors" alongside the existing term "manufacturers" to implement the reporting requirements for both license types. Distributors of off-highway vehicles are subject to the same reporting requirements as manufacturers of off-highway vehicles. The comptroller adds the effective dates for the reporting requirements for both manufacturers and distributors.

The comptroller adds the definition of distributor, as defined by Tax Code, §151.481(1) (Definitions) in subparagraph (A)(ii). The comptroller re-numbers subsequent clauses.

The comptroller did not receive any comments regarding adoption of the amendment.

This amendment is adopted under Tax Code, §111.002 (Comptroller's Rules; Compliance; Forfeiture), 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 (State Taxation).

This section implements Tax Code, §§151.481 (Definitions), 151.482 (Reports By Manufacturers and Distributors), 151.485 (Civil Penalty), 151.486 (Actions By Texas Department Of Motor Vehicles), and 151.487 (Audit; Inspection).

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on June 29, 2022.

TRD-202202451

Jenny Burleson

Director, Tax Policy Division

Comptroller of Public Accounts

Effective date: July 19, 2022

Proposal publication date: May 27, 2022

For further information, please call: (512) 475-2220