Texas Administrative Code (Last Updated: March 27,2024) |
TITLE 34. PUBLIC FINANCE |
PART 1. COMPTROLLER OF PUBLIC ACCOUNTS |
CHAPTER 15. ELECTRONIC TRANSFER OF CERTAIN PAYMENTS TO STATE AGENCIES |
SUBCHAPTER A. APPLICABILITY, DEFINITIONS AND PAYMENT CATEGORIES |
SECTION 15.7. Payment Category: Other Payments
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(a) For purposes of making payments to a state agency by EFT under Government Code, §404.095 and this chapter, other payments to a state agency include assessments and recurring surcharges, as listed in this section. (b) Assessments shall be considered a separate category of payment. (c) Each of the following recurring surcharges shall be considered a separate category of payment. Subject to amendment, the categories of surcharges include, but are not limited to: (1) motor vehicle registration surcharge; (2) motor vehicle sales surcharge; (3) off-road diesel equipment surcharge; (4) motor vehicle seller financed sales tax surcharge; and (5) 911 equalization surcharge. (d) Other payments to a state agency do not include extraordinary payments such as gifts, grants, donations, interest and dividend income, and one-time surcharges. Subject to amendment, other payments include, but are not limited to: (1) oil royalties; (2) gas royalties; (3) Employee Retirement System contributions; (4) Teacher Retirement System contributions; (5) unclaimed property; and (6) intergovernmental transfers. Source Note: The provisions of this §15.7 adopted to be effective May 2, 2013, 38 TexReg 2640