96-143 Motor Vehicle Rental Tax Guidebook - Texas Comptroller of ...
96-143 Motor Vehicle Rental Tax Guidebook - Texas Comptroller of ...
96-143 Motor Vehicle Rental Tax Guidebook - Texas Comptroller of ...
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<strong>Tax</strong> Returns........................................................................................................................................15<br />
Monthly, Quarterly and Annual <strong>Tax</strong> Returns............................................................................................................ 15<br />
Discount for Timely Filing........................................................................................................................................ 15<br />
Prepaying.................................................................................................................................................................. 15<br />
Penalty for Failure to File or Pay................................................................................................................................ 15<br />
Supplement: <strong>Vehicle</strong>s No Longer In <strong>Rental</strong> Service................................................................................................... 15<br />
Going Out <strong>of</strong> Business.............................................................................................................................................. 15<br />
Electronic Funds Transfer.......................................................................................................................................... 16<br />
Example <strong>of</strong> <strong>Texas</strong> <strong>Motor</strong> <strong>Vehicle</strong> <strong>Rental</strong> <strong>Tax</strong> Declared Estimate and Prepayment (Form 14-105).............................. 17<br />
Records................................................................................................................................................18<br />
Seller......................................................................................................................................................................... 18<br />
Owner <strong>of</strong> a <strong>Rental</strong> <strong>Vehicle</strong>......................................................................................................................................... 18<br />
Availability <strong>of</strong> Records............................................................................................................................................... 18<br />
Accounting Methods................................................................................................................................................. 18<br />
Audits...................................................................................................................................................19<br />
Entrance Conference................................................................................................................................................. 19<br />
Records Required...................................................................................................................................................... 19<br />
Audit Procedures....................................................................................................................................................... 19<br />
Post-Audit Conferences............................................................................................................................................. 19<br />
Audit Review............................................................................................................................................................ 19<br />
Redetermination Hearing.......................................................................................................................................... 19<br />
<strong>Motor</strong> <strong>Vehicle</strong> <strong>Rental</strong> <strong>Tax</strong> Forms..............................................................................................20<br />
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<strong>Motor</strong> <strong>Vehicle</strong> <strong>Rental</strong> <strong>Tax</strong> <strong>Guidebook</strong>
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