ELECTRONIC FILING OF CERTAIN REPORTS.
Tex. TAX Code § 111.0626.
in effect(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(b) Repealed by Acts 2015, 84th Leg., R.S., Ch. 957 , Sec. 2, eff.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.
Added by Acts 2001, 77th Leg., ch. 41, Sec. 1, eff. May 3, 2001.