34 TAC §3.176
The Comptroller of Public Accounts proposes an amendment
to §3.176, concerning fuel used by power take-off and auxiliary power
units. The name of this section is being amended to more clearly describe
the information provided in this section.
Mike Reissig, chief revenue estimator, has determined that for the first
five-year period the amendment will be in effect there will be no significant
revenue impact on the state or local government.
Mr. Reissig also has determined that for each year of the first five years
the amendment is in effect the public benefit anticipated as a result of
enforcing the rule will be in providing new information regarding tax responsibilities.
This amendment is adopted under the Tax Code, Title 2, and does not require
a statement of fiscal implications for small businesses. There is no significant
anticipated economic cost to individuals who are required to comply with
the proposed rule.
Comments on the proposal may be submitted to Karey W. Barton, Manager,
Tax Policy Division, P.O. Box 13528, Austin, Texas 78711.
This amendment is proposed under the 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 the Tax Code, Title 2.
The amendment implements the Tax Code, §153.119 and §153.222.
Metering Devices Used to Claim Refund
of Tax on Fuel Used in Power Take-Off and Auxiliary Power Units
[
Fuel Used by Power-Take-Off and Auxiliary Power Units
].
(a)
Metering devices. The comptroller will accept the use
of metering devices as a basis for determining the quantity of gasoline or
diesel fuel consumed in the operation of auxiliary power units or
power
take-off
[
power-take-off
] equipment mounted on a motor vehicle.
(b)
Design specifications. The meters shall be designed to
separately measure the fuel used to propel the motor vehicle from the fuel
used in the
power take-off
[
power-take-off
] or auxiliary
power unit.
(1)
(No change.)
(2)
The metering device must be designed so that the
gasoline or diesel fuel will flow through and be recorded by the metering
device only when the motor vehicle's spring-loaded air-parking brake or other
approved air-parking brake, or hydraulic parking brake is engaged, or when
any hydraulic
power take-off
[
power-take-off
] unit
which can be operated only when the motor vehicle is stationary and is engaged,
and providing that said gasoline or diesel fuel will at all times by-pass
the metering device and flow through a by-pass line when the air brakes,
hydraulic brakes, or hydraulic
power take-off
[
power-take-off
] units described above are disengaged, or when such motor vehicle
is propelled in any manner by such fuels; and
(3)
(No change.)
(c)
(No change.)
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Issued in Austin, Texas, on December 19, 1997.
TRD-9716925
Martin Cherry
Chief, General Law
Comptroller of Public Accounts
Earliest possible date of adoption: February 2, 1998
For further information, please call: (512) 463-4062
§3.176. 34 TAC §3.193
The Comptroller of Public Accounts proposes an amendment
to §3.193, concerning bad debt deductions. The 75th Legislature, 1997,
in Senate Bill 862, amended Chapter 153 of the Tax Code to clarify the manner
by which a permitted gasoline distributor or diesel fuel supplier may claim
a bad debt deduction. Any reference to the word refund has been eliminated
to conform with current reporting procedures. A grammatical correction has
been made to subsection (2)(e) adding after the semicolon the word "and."
Mike Reissig, chief revenue estimator, has determined that for the first
five-year period the amendment will be in effect there will be no significant
revenue impact on the state or local government.
Mr. Reissig also has determined that for each year of the first five years
the amendment is in effect the public benefit anticipated as a result of
enforcing the rule will be in providing new information regarding tax responsibilities.
This amendment is adopted under the Tax Code, Title 2, and does not require
a statement of fiscal implications for small businesses. There is no significant
anticipated economic cost to individuals who are required to comply with
the proposed rule.
Comments on the proposal may be submitted to Karey W. Barton, Manager,
Tax Policy Division, P.O. Box 13528, Austin, Texas 78711.
This amendment is proposed under the 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 the Tax Code, Title 2.
The amendment implements the Tax Code, §§153.1195, 153.2225,
and 153.409.
§3.193. Bad Debt Deductions.
(a)
Bad debt [
refund or
] credit.
(1)
A permitted gasoline distributor or diesel fuel supplier
may take credit against taxes to be remitted to the comptroller [
or claim
a refund on taxes paid to the comptroller
] for bad debt on sales.
(2)
To establish bad debt credit [
or refund
],
a distributor's or supplier's records must show:
(A)-(D)
(No change.)
(E)
all payments or credits applied to the account of the
purchaser;
and
(F)
(No change.)
(3)
(No change.)
(4)
The following information must be submitted with
the distributor's or supplier's report [
or refund claim form
] on
which the credit is claimed:
(A)-(E)
(No change.)
(b)
Credit card sales.
(1)
(No change.)
(2)
Sales of fuel into the supply tank of a motor vehicle
or motorboat when payment is made through the use and acceptance of a credit
card may not be taken as a bad debt credit [
or refund
].
(3)
All credit sales to commercial or agricultural customers
at locations not open to the general public are subject to the bad debt credit
[
or refund
].
(c)
Penalty and interest.
(1)
If an account is collected which has been written off
as a bad debt, interest will accrue from the date the credit was taken [
or refund granted
].
(2)
(No change.)
(d)
(No change.)
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Issued in Austin, Texas, on December 19, 1997.
TRD-9716926
Martin Cherry
Chief, General Law
Comptroller of Public Accounts
Earliest possible date of adoption: February 2, 1998
For further information, please call: (512) 463-4062
Subchapter O. State Sales and Use Tax
34 TAC §3.364
The Comptroller of Public Accounts proposes an amendment
to §3.364, concerning staff leasing services. The amendment in subsection
(a)(5) reflects changes made by House Bill 1465, 75th Legislature, 1997, to
the Labor Code, which regulates the staff leasing industry. The changes, effective
September 1, 1997, delete reference to exceptions from license requirements
for entities listed on the New York Stock Exchange with assets that exceed
one billion dollars.
Mike Reissig, chief revenue estimator, has determined that for the first
five-year period the amendment will be in effect there will be no significant
revenue impact on the state or local government.
Mr. Reissig also has determined that for each year of the first five years
the amendment is in effect the public benefit anticipated as a result of enforcing
the rule will be in providing new information regarding tax responsibilities.
This rule is adopted under the Tax Code, Title 2, and does not require a statement
of fiscal implications for small businesses. There is no significant anticipated
economic cost to individuals who are required to comply with the proposed
rule.
Comments on the proposal may be submitted to Karey W. Barton, Manager,
Tax Policy Division, P.O. Box 13528, Austin, Texas 78711.
This amendment is proposed under the 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 the Tax Code, Title 2.
The amendment implements House Bill 1465, 75th Legislature, 1997.
§3.364. Staff Leasing Services.
(a)
Definitions. The following words and terms, when used
in this section, shall have the following meanings, unless the context clearly
indicates otherwise.
(1)-(4)
(No change.)
(5)
Staff leasing company - A business that offers staff
leasing services and is licensed under the Labor Code, Chapter 91[
, or
a business that offers staff leasing services but is exempt from licensing
requirements by the Labor Code, §91.001, Subsections (10) and (11)(C),
as an entity listed on the New York Stock Exchange with assets that exceed
one billion dollars
].
(6)
(No change.)
(b)-(d)
(No change.)
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Issued in Austin, Texas, on December 19, 1997.
TRD-9716924
Martin Cherry
Chief, General Law
Comptroller of Public Accounts
Earliest possible date of adoption: February 2, 1998
For further information, please call: (512) 463-4062