34 TAC §3.201
The Comptroller of Public Accounts proposes an amendment
to §3.201, concerning the motor fuel testing fee. 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.
Mike Reissig, Director of Estimates, 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 adopting
the amendment 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 amendment.
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 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 holding or 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
[
March
] 1 of each year[
, except that
the fee for the year 1999 will be due July 1, 1999
].
(d)
Report forms. Each holder of a motor fuels distributor
or supplier permit must remit the fee on a form prescribed by the comptroller.
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 of paying 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 proposal has been reviewed
by legal counsel and found to be within the agency's legal authority to adopt.
Filed with the Office of
the Secretary of State, on March 17, 2000.
TRD-200001997
Martin Cherry
Special Counsel
Comptroller of Public Account
Earliest possible date of adoption: April 30, 2000
For further information, please call: (512) 463-4062