SECTION 15.6. Payment Category: Taxes

(a) For purposes of making payments to a state agency by EFT under Government Code, §404.095 and this chapter, each of the following taxes shall be considered a separate category of payment. Subject to amendment, the categories of taxes include, but are not limited to:

(1) automobile theft prevention authority assessment tax;

(2) bank tax;

(3) beer reporting system tax;

(4) Bexar county sports venue project tax;

(5) boat and boat motor sales tax;

(6) cement production tax;

(7) cigarette tax;

(8) crude oil production tax;

(9) diesel fuel tax;

(10) direct pay sales tax;

(11) Euless city sports venue tax;

(12) fireworks sales tax;

(13) franchise tax;

(14) gasoline tax;

(15) gross receipts tax;

(16) hotel occupancy tax;

(17) insurance maintenance, assessment, and retaliatory tax;

(18) insurance premium tax;

(19) interest earned on sales tax;

(20) international fuel tax agreement (IFTA);

(21) interstate trucker fuel tax--diesel/gasoline/liquefied gas;

(22) liquefied gas tax;

(23) liquor reporting system tax;

(24) malt liquor reporting system tax;

(25) manufactured housing sales and use tax;

(26) mixed beverage gross receipts tax;

(27) motor vehicle rental tax;

(28) motor vehicle sales tax;

(29) natural gas production tax;

(30) oil and gas well servicing tax;

(31) public utilities gross receipts assessment tax;

(32) sales and use tax;

(33) seller financed motor vehicle sales tax;

(34) sports venue tax;

(35) sulphur tax;

(36) tobacco products tax;

(37) unemployment compensation tax; and

(38) volunteer fire department insurance tax.

(b) A state agency may not require a person to electronically transfer a protested tax payment. However, a person may voluntarily submit a protested tax payment by EFT. For more information on voluntary protest tax payments consult §3.9 of this title (relating to Electronic Filing of Returns and Reports; Electronic Transfer of Certain Payments by Certain Taxpayers).

(c) For more information regarding the procedures to pay taxes by EFT, consult the applicable state agency, §3.9 of this title, and the comptroller's website http://www.window.state.tx.us/treasops/texnet/.

Source Note: The provisions of this §15.6 adopted to be effective May 2, 2013, 38 TexReg 2640