Texas – Adopted, Proposed, and Newly Effective Tax Rules

1/22/2013

SALT Report 2067 – In the latest edition of Tax Policy News, the Texas Comptroller provided a list of tax rules that have recently been proposed, adopted, or put into effect.

Proposed Rules

State Sales and Use Tax

Rule 3.324, Oil, Gas, and Related Well Service – This rule is being amended to clarify that nontaxable services include any activities performed to gain access to natural resources.

The rule was submitted for filing with the Secretary of State with a publication date of December 28, 2012. The comment period will end 30 days after publication.

General Rules

Rule 3.9, Electronic Filing of Returns and Reports; Electronic Transfer of Certain Payments by Certain Taxpayers – This rule is being revised to delete a reference to the Telecommunications Infrastructure Fund, which was repealed effective September 1, 2008 and to make changes required by revisions to Chapters 15 and 16 of this title.

A new subsection will be added to explain the time limitation for taxpayers to submit payment information to the Comptroller using the State of Texas Financial Network (TexNet), the electronic data interchange (EDI) system or another approved means of electronic funds transfer and to provide an updated reference to the Comptroller’s TexNet filing rules.

The rule was submitted for filing with the Secretary of State with a publication date of January 25, 2013. The comment period will end 30 days after publication.

Adopted Rules

The following rules were filed on January 08, 2013 with a publication date of January 25, 2013. The rules will be effective 20 days after filing.

Rule 3.1, Request for Extensions of Time in Which to File Report was repealed

Rule 3.1, Declaratory Rulings, adopts specific guidelines for the public to request, and the Comptroller to issue, private letter rulings and general information letters.

Rule 3.10 Taxpayer Bill of Rights – This rule states the purpose of having a Taxpayer Bill of Rights and is updated to identify the Compact with Texans that all state agencies must develop.  New subsection (b) explains the Comptroller’s commitment to providing timely and accurate information in a professional manner and explains the resources available to help taxpayers find answers to their questions.

Effective Rules

Rule 3.325, Refunds and Payments Under Protest became effective January 7, 2013.

For Further Information

Texas Comptroller of Public Accounts – Tax Policy News