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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 3. LOCAL TAXATION |
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Subtitle C. LOCAL SALES AND USE TAXES |
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Chapter 323. COUNTY SALES AND USE TAX ACT |
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Subchapter D. ADMINISTRATION OF TAXES |
Sec. 323.302. COMPTROLLER'S REPORTING DUTIES
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(a) The comptroller shall make quarterly reports to a county that has adopted the taxes authorized by this chapter if the county requests the reports. A report must include the name, address, and account number of each person in the county that has remitted to the comptroller a tax payment during the quarter covered by the report.
(b) If a county requests an additional report, the comptroller shall make an additional quarterly report to the county including the name, address, and account number, if any, of, and the amount of tax due from, each person doing business in the county who has failed to pay the tax under this chapter to the county or under Chapter 151. The additional report must also include statements:
(1) showing whether or not there has been a partial tax payment by the delinquent taxpayer;
(2) showing whether or not the taxpayer is delinquent in the payment of sales and use taxes to the state; and
(3) describing the steps taken by the comptroller to collect the delinquent taxes.
(c) If a county determines that a person doing business in the county is not included in a comptroller's report, the county shall report to the comptroller the name and address of the person. Within 90 days after receiving the report from a county, the comptroller shall send to the county:
(1) an explanation as to why the person is not obligated for the county tax;
(2) a statement that the person is obligated for the county tax and the tax is delinquent; or
(3) a certification that the person is obligated for the county tax and that the full amount of the tax due has been credited to the county's account.
(d) The comptroller shall send by United States certified or registered mail to the county attorney a notice of each person who is delinquent in the payment to the county of the taxes authorized by this chapter and shall send a copy of the notice to the attorney general. A notice sent under this subsection is a certification of the amount of tax owed and is prima facie evidence of a determination of that amount and of its delinquency.