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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3TAX ADMINISTRATION
SUBCHAPTER YCONTROLLED SUBSTANCES TAX
RULE §3.682Tax Payment Certificates

(a) Tax payment certificates may be obtained in all denominations from the comptroller's Austin office, 111 East 17th Street, Austin, Texas 78701. Mail orders for tax payment certificates will be accepted. No person shall be required to appear at the comptroller's Austin office personally in order to purchase the certificates.

(b) Tax payment certificates must be paid for by money order, certified check, or similar source of funds guaranteed by a financial institution chartered or authorized to do business in the United States or by funds guaranteed by a financial institution which is a member of the Federal Deposit Insurance Corporation or Federal Savings and Loan Insurance Corporation.

(c) Tax payment certificates shall be serially numbered and shall be designed so as to not be removable or reusable. Tax payment certificates shall be designed so as to adhere permanently and securely to a container with a smooth, durable surface. It shall be the sole responsibility of the dealer to determine an appropriate method for affixing the certificate to the taxable substance and to utilize it, if the taxable substance is not stored in a container with a smooth, durable surface. A tax payment certificate shall be affixed to a taxable substance or the container holding the taxable substance in such a manner to ensure that it is prominently displayed and in plain view at all times.

(d) A tax payment certificate shall be affixed to a taxable substance or the container holding the taxable substance immediately upon the dealer's purchase, acquisition, importation, manufacture, or production of the substance.

(e) Refunds of the face value of the tax payment certificate will be available solely through the comptroller's Austin office upon the return and surrender of unused certificates and upon the presentation of the original purchaser's receipt for the certificates. Only certificates that, upon inspection, are determined by the comptroller to be unused will qualify for a refund. Refunds may be obtained for four years after the date of purchase of the tax payment certificates. Refund requests are also subject to the confidentiality provisions of the Tax Code, Chapter 159.

(f) Tax payment certificates for marihuana will be available in the following categories.

Attached Graphic (g) Tax payment certificates for taxable substances other than marihuana, and for taxable substances containing both marihuana and another taxable substance, will be available in the following categories.

Attached Graphic (h) Tax payment certificate for taxable substances not sold by weight will be available in the following category.

Attached Graphic (i) No person shall be required to reveal his name, address, social security number, or any other personal identification information in order to purchase tax payment certificates under the Tax Code, Chapter 159.

(j) If a person purchasing certificates under this chapter wishes to receive a refund in the future for unused certificates, he must retain the original receipt given to him at the time of the purchase of the certificates. Failure to present this receipt, together with the unused certificates, shall disqualify an individual from receiving a refund. Information provided pursuant to this subsection shall be utilized solely to comply with the requirements of the Tax Code, §111.104, involving refunds.

(k) Information provided pursuant to subsection (b) of this rule shall not be used for the purposes of prosecution of any civil or criminal offenses except in a prosecution directly related to a tax imposed by the Tax Code, Chapter 159.

(l) Information provided by a person in a report or return made for purposes of paying a tax imposed by the Tax Code, Chapter 159 is confidential. The confidentiality provisions of the Tax Code, §159.005, shall be strictly followed in all respects.


Source Note: The provisions of this §3.682 adopted to be effective February 16, 1990, 15 TexReg 589; amended to be effective February 20, 1992, 17 TexReg 1128; amended to be effective December 16, 1996, 21 TexReg 11810.

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