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Current as of January 01, 2024 | Updated by Findlaw Staff
(a) The comptroller by rule shall require electronic filing of:
(1) 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; and
(2) a report required under Section 171.204.
(b) Repealed by Acts 2015, 84th Leg., ch. 957 (S.B. 1364), § 2.
(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.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 111.0626. Electronic Filing of Certain Reports - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-111-0626/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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