Texas Register, Volume 32, Number 39, Pages 6689-6904, September 28, 2007 Page: 6,755
6689-6904 p. ; 28 cm.View a full description of this periodical.
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This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal author-
ity to adopt.
Filed with the Office of the Secretary of State on September 14,
2007.
TRD-200704233
Martin Cherry
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: October 28, 2007
For further information, please call: (512) 475-0387
SUBCHAPTER G. CIGARETTE TAX
34 TAC 3.102
The Comptroller of Public Accounts proposes an amendment
to 3.102, concerning applications, definitions, permits and re-
ports. This section is being amended to implement House Bill 11,
80th Legislature, 2007. Effective September 1, 2007, Tax Code,
154.212 was added to allow the Comptroller of Public Accounts
to require wholesalers and distributors of cigarettes to electron-
ically file with the comptroller a report each month of sales to
retailers in this state. Subsection (f) is amended accordingly to
refer affected taxpayers to 3.9 of this title for additional informa-
tion regarding the reporting requirements. Subsection (f) is also
amended to distinguish the filing date of the reports required by
Tax Code, 154.212 from the filing date of other reports.
John Heleman, Chief Revenue Estimator, has determined that
for the first five-year period the rule will be in effect, there will
be no significant revenue impact on the state or units of local
government.
Mr. Heleman also has determined that for each year of the first
five years the rule is in effect, the proposed amendment would
benefit the public by using technology to increase efficiency and
cut costs for both state government and taxpayers. This rule is
adopted under Tax Code, Title 2, and does not require a state-
ment of fiscal implications for small businesses. There is no
significant anticipated economic cost to individuals who are re-
quired to comply with the proposed rule.
Comments on the proposal may be submitted to Bryant K.
Lomax, Manager, Tax Policy Division, P.O. Box 13528, Austin,
Texas 78711.
This amendment is proposed under Tax Code, 111.002, 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.
The amendment implements Tax Code 154.212.
3.102. Applications, Definitions, Permits, and Reports.
(a) - (e) (No change.)
(f) Reports.
(1) With the exception of reports of sales to retailers re-
quired by the comptroller under Tax Code, 154.212, all [All] cigarette
distributor and manufacturer reports and payments must be filed on or
before the last day of each month following the month in which the
transactions take place.(2) All wholesaler and distributor reports of sales to retail-
ers required by the comptroller under Tax Code, 154.212, shall be filed
in accordance with 3.9 of this title (relating to Electronic Filing of Re-
turns and Reports; Electronic Transfer of Certain Payments by Certain
Taxpayers).
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal author-
ity to adopt.
Filed with the Office of the Secretary of State on September 17,
2007.
TRD-200704251
Martin Cherry
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: October 28, 2007
For further information, please call: (512) 475-0387
SUBCHAPTER H. CIGAR AND TOBACCO
TAX
34 TAC 3.121
The Comptroller of Public Accounts proposes an amendment to
3.121, concerning definitions, imposition of tax, permits and re-
ports. This section is being amended to implement House Bill 11,
80th Legislature, 2007. Effective September 1, 2007, Tax Code,
155.105 was added to allow the Comptroller of Public Accounts
to require wholesalers and distributors of cigars or tobacco prod-
ucts to electronically file with the comptroller a report each month
of sales to retailers in this state. Subsection (h) is amended ac-
cordingly to refer affected taxpayers to 3.9 of this title for addi-
tional information regarding the reporting requirements.
John Heleman, Chief Revenue Estimator, has determined that
for the first five-year period the rule will be in effect, there will
be no significant revenue impact on the state or units of local
government.
Mr. Heleman also has determined that for each year of the first
five years the rule is in effect, the proposed amendment would
benefit the public by using technology to increase efficiency and
cut costs for both state government and taxpayers. This rule is
adopted under Tax Code, Title 2, and does not require a state-
ment of fiscal implications for small businesses. There is no
significant anticipated economic cost to individuals who are re-
quired to comply with the proposed rule.
Comments on the proposal may be submitted to Bryant K.
Lomax, Manager, Tax Policy Division, P.O. Box 13528, Austin,
Texas 78711-3528.
This amendment is proposed under Tax Code, 111.002 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.
The amendment implements Tax Code, 155.105.
3.121. Definitions, Imposition of Tax, Permits, and Reports.
(a) - (g) (No change.)
(h) Reports.PROPOSED RULES September 28, 2007 32 TexReg 6755
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Texas. Secretary of State. Texas Register, Volume 32, Number 39, Pages 6689-6904, September 28, 2007, periodical, September 28, 2007; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth97416/m1/65/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.