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;(3) beer reporting system tax;(4) Bexar county sports venue project tax;(5) boat and boat motor sales tax;(6) cement production tax;(8) crude oil production tax;(10) direct pay sales tax;(11) Euless city sports venue tax;(12) fireworks sales 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;(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;(33) seller financed motor vehicle sales 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/.34 Tex. Admin. Code § 15.6
The provisions of this §15.6 adopted to be effective May 2, 2013, 38 TexReg 2640