Part 1.
COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3.
TAX ADMINISTRATION
Subchapter L. MOTOR FUEL TAX
34 TAC §3.201
The Comptroller of Public Accounts adopts an amendment to §3.201,
concerning the motor fuel testing fee, with changes to the proposed text as
published in the March 31, 2000, issue of the
Texas
Register
(25 TexReg 2766).
As requested by the Commissioner of Agriculture and authorized by Texas
Civil Statutes, Article 8614, the Comptroller of Public Accounts collects
a fee on a periodic basis from each distributor and supplier who deals in
motor fuel. This proposed amendment will change the due date of the fee.
The changes are minor grammar revisions.
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §111.002 and §111.0022,
which provide the comptroller with the authority to prescribe, adopt, and
enforce rules relating to the administration and enforcement of the fees the
Comptroller is authorized to administer or collect.
The amendment implements Texas Civil Statutes, Article 8614, §9.
§3.201.Motor Fuel Testing Fee.
(a)
Motor fuel testing fee. An annual fee, as determined under
subsection (b) of this section, is imposed on every person who holds, or is
required to hold, a motor fuel distributor or supplier permit under the Tax
Code, Chapter 153, as of January 1 of each year.
(b)
Annual fee amount. The fee is based on the total amount
of net taxable gallons of gasoline and/or diesel fuel sold and reported to
the comptroller on the permit holder's Texas Fuels Tax Report for the previous
calendar year. The fee amount due is based on the following schedule.
Figure: 34 TAC §3.201(b) (No Change)
(c)
Due date of the fee. The motor fuel testing fee shall be
due on July 1 of each year.
(d)
Report forms. Each holder of a motor fuels distributor
or supplier permit must remit the fee on a form that the comptroller prescribes.
The fact that a permit holder does not receive the form, or does not receive
the correct form, from the comptroller does not relieve the permit holder
of the responsibility for payment of the required fee.
(e)
Payment of the fee. On or before the due date of each year,
every person who held, or was required to hold, a motor fuels distributor
or supplier permit on January 1 of that year shall remit to the comptroller
the total fee amount due.
(f)
Penalty. Penalties due on delinquent fees and reports shall
be imposed as provided by the Tax Code, §111.061.
(g)
Interest. Interest due on delinquent fees shall be imposed
as provided by the Tax Code, §111.060.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on August 7, 2000.
TRD-200005439
Martin Cherry
Deputy General Counsel for Tax Policy and Agency Affairs
Comptroller of Public Accounts
Effective date: August 27, 2000
Proposal publication date: March 31, 2000
For further information, please call: (512) 463-4062
Subchapter O. STATE SALES AND USE TAX