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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle B. ENFORCEMENT AND COLLECTION |
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Chapter 111. COLLECTION PROCEDURES |
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Subchapter B. TAX REPORTS AND PAYMENTS |
Sec. 111.0626. ELECTRONIC FILING OF CERTAIN REPORTS
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(a) The comptroller by rule shall require electronic filing of a report required under Chapter 151, 201, or 202, or an international fuel tax agreement, for a taxpayer who is also required under Section 111.0625 to transfer payments by electronic funds transfer.
(b) The comptroller may adopt rules requiring electronic filing of a report not described by Subsection (a).
(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.