Texas Administrative Code (Last Updated: March 27,2024) |
TITLE 34. PUBLIC FINANCE |
PART 1. COMPTROLLER OF PUBLIC ACCOUNTS |
CHAPTER 14. TEXAS BULLION DEPOSITORY |
SECTION 14.16. Accounting and Reporting of Taxable Gains
Latest version.
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The comptroller shall provide depository account holders with statements or other required documentation needed to report taxable gains and losses arising from depository transactions in a manner that complies with federal law or as prescribed by the Internal Revenue Service. To the extent permitted by law, any statement or other documentation required under this section may be provided electronically.
Source Note: The provisions of this §14.16 adopted to be effective December 27, 2017, 42 TexReg 7411