Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 111.0626 - Electronic Filing of Certain Reports(a) The comptroller by rule shall require electronic filing of: (1) a report required under Chapter 151, 201, or 202, or an international fuel tax agreement, for a taxpayer who is also required under Section 111.0625 to transfer payments by electronic funds transfer; and(2) a report required under Section 171.204.(b) Repealed by Acts 2015, 84th Leg., R.S., Ch. 957 , Sec. 2, eff. September 1, 2015.(b-1) Notwithstanding any other law, the comptroller by rule may require a taxpayer who paid $50,000 or more during the preceding fiscal year to file reports electronically during the current fiscal year. A taxpayer filing a report electronically may use software provided by the comptroller or commercially available software that satisfies requirements prescribed by the comptroller.(c) A rule adopted under this section must provide for a waiver from the electronic filing requirement for a taxpayer who cannot comply. Acts 2015, 84th Leg., R.S., Ch. 957 (S.B. 1364), Sec. 2, eff. September 1, 2015 Acts 2015, 84th Leg., R.S., Ch. 957 (S.B. 1364), Sec. 1, eff. September 1, 2015Amended by: Acts 2007, 80th Leg., R.S., Ch. 371 (S.B. 377), Sec. 2, eff. September 1, 2008Added by Acts 2001, 77th Leg., ch. 41, Sec. 1, eff. May 3, 2001.