Source: https://www.sos.state.tx.us/texreg/archive/December62019/Proposed%20Rules/34.PUBLIC%20FINANCE.html
Timestamp: 2020-07-04 03:01:27
Document Index: 304458653

Matched Legal Cases: ['§3', '§111', '§111', '§3', '§154', '§155', '§3', '§161', '§1', '§161', '§154', '§1']

The Comptroller of Public Accounts proposes amendments to §3.1201, concerning fee for outdoor advertising of cigarettes or tobacco products. The comptroller proposes amendments to replace statutory references with definitions, to incorporate statutory changes made by House Bill 3475, 86th Legislature, 2019, and to remove outdated requirements and expired effective date language. The comptroller also proposes amendments to include a title for penalties and address when a penalty is applicable for failure to remit tax when a report is due.
The comptroller amends subsection (c) to rename the title to reflect "Due date and reporting period". The comptroller removes paragraph (2) regarding outdated reporting requirements for cigarettes and tobacco products. Additionally, the comptroller restructures subsection (c) to remove the graphic and incorporate the graphic's language relating to reporting requirements and the due dates in paragraphs (1) through (4).
The comptroller amends subsection (g)(1) to add the title "Penalty" to address a penalty is applicable when a purchaser fails to timely remit tax when due. Paragraph (2) removes existing language referencing the Tax Code and amends the language to include interest provisions related to delinquent reports.
The comptroller amends subsection (h) to remove the word "the" before all statutory references throughout this subsection.
The section is proposed under Tax Code, §111.002 (Comptroller's Rules; Compliance; Forfeiture) and §111.0022 (Application to Other Laws Administered by Comptroller) which provide the comptroller with the authority to prescribe, adopt, and enforce rules relating to the administration and enforcement provisions of Tax Code, Title 2 (State Taxation), and taxes, fees, or other charges which the comptroller administers under other law.
§3.1201.Fee for Outdoor Advertising of Cigarettes or Tobacco Products.
(1) Cigarettes--A roll for smoking that is: [This term has the meaning assigned by Tax Code, §154.001.]
(A) not a cigar; and
(B) that is made of tobacco or tobacco mixed with another ingredient and wrapped or covered with a material other than tobacco.
(5) Tobacco product--[This term has the meaning assigned by the Tax Code, §155.001]
(c) Due date and reporting [Reporting] period. A purchaser of outdoor advertising for cigarettes or tobacco products shall file a report on or before the 20th day of the month following the end of the calendar quarter in which the advertising was purchased. The due dates and corresponding reporting periods are:
(1) April 20 for the period covering January 1 through March 31; [Except as provided in paragraph (2) of this subsection, the calendar quarter report due dates and the corresponding reporting periods are:]
[34 TAC §3.1201(c)(1)]
(2) July 20 for the period covering April 1 through June 30;
[(2) The first report due will cover the period of September 1, 1997, through December 31, 1997. The due date for the report due October 20, 1997, is extended to January 20, 1998.]
(3) October 20 for the period covering July 1 through September 30; and
(4) January 20 for the period covering the previous October 1 through December 31.
(1) Penalty. A purchaser who does not timely remit the fee due [file a report] as provided by subsection (e) [(c)] of this section, shall pay a penalty of 5.0% of the amount of the fee due and payable. If the purchaser does not [file the report and] pay the fee before the 30th day after the date on which the fee [or report] is due, the person shall pay a penalty of an additional 5.0% of the amount of the fee due and payable.
(2) Interest. Interest accrues on the unpaid tax due beginning 60 days after the due date and ends the day on which the tax is paid [The provisions of the Tax Code, Chapter 101 and Chapters 111 through 113, apply to the administration, payment, collection, and enforcement of fees imposed under this section, in the same manner as those chapters and sections apply to the administration, payment, collection, and enforcement of taxes imposed under the Tax Code, Title 2].
(1) A purchaser of outdoor advertising who violates any part of [the ] Health and Safety Code, §161.123, or a rule adopted under that section, will be subject to an administrative penalty and will be notified by certified mail of the reasons for the penalty. The recourse for a purchaser who does not agree with the imposed administrative penalty will be governed by the provisions of [the ] Tax Code, Chapter 111, [the ] Government Code, Chapter 2001, and §§1.1-1.42 of this title (relating to Practice and Procedure).
(6) If the comptroller finds that a purchaser of outdoor advertising violates this section or Health and Safety Code, Subchapter K, §161.123, or a rule made pursuant to these sections, the comptroller may impose an administrative fine and/or suspend or revoke a permit pursuant to [the] Tax Code, §154.1142.
(7) An administrative hearing will be held at the office of the Comptroller of Public Accounts in Austin, Texas. The recourse for a permit holder who does not agree with the administrative decision will be governed by the provisions of [the] Tax Code, Chapter 111; Government Code, Chapter 2001; and §§1.1-1.42 of this title.
[(j) Effective date. The fee is imposed on all outdoor advertising of cigarettes or tobacco products purchased after August 31, 1997.]
TRD-201904416