Sec. 111.0626. ELECTRONIC FILING OF CERTAIN REPORTS. (a) The comptroller by rule shall require electronic filing of: (1) a report required under Chapter 151 , 201 , or 202 , or an international fuel tax agreement, for a taxpayer who is also required under Section 111.0625 to transfer payments by electronic funds transfer; and (2) a report required under Section 171.204 . (b) Repealed by Acts 2015, 84th Leg., R.S., Ch. 957 , Sec. 2, eff. September 1, 2015. (b-1) Notwithstanding any other law, the comptroller by rule may require a taxpayer who paid $50,000 or more during the preceding fiscal year to file reports electronically during the current fiscal year. A taxpayer filing a report electronically may use software provided by the comptroller or commercially available software that satisfies requirements prescribed by the comptroller. (c) A rule adopted under this section must provide for a waiver from the electronic filing requirement for a taxpayer who cannot comply.
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