Form 57-200 - Claim For Refund Of Boat And Boat Motor Tax Page 2
Download a blank fillable Form 57-200 - Claim For Refund Of Boat And Boat Motor Tax in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 57-200 - Claim For Refund Of Boat And Boat Motor Tax with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2Form 57-200 (Back)(Rev.12-98/2)
INSTRUCTIONS FOR COMPLETING CLAIM FOR REFUND OF BOAT AND BOAT MOTOR TAX
GENERAL INSTRUCTIONS
WHO MAY FILE
The entity that paid the tax qualifies for refund of state tax paid on boat and/or boat motors according to
-
Comptroller's Rule 3.747.
WHEN TO FILE
Claims for refund of Boat or Boat Motor Tax must be postmarked within four years of the date tax was due. Tax
-
is due on the 20th working day after the day the boat and/or boat motor is delivered to the purchaser or brought into this
state.
DOCUMENTS REQUIRED
An original Tax Collector's Receipt for Texas Title Application / Registration / Boat and Boat
-
Motor Tax or the Texas Parks and Wildlife Boat Registration / Title Fees and Tax Receipt and buyer's order or
purchase invoice received from the seller must be submitted with all claims for refund. Refer to reason codes
below for a list of additional documentation required. This office reserves the right to request any additional documenta
tion necessary to verify a refund request.
SIGNATURES ARE REQUIRED ON THIS CLAIM
The signatures of both the seller and the purchaser will be required on all
-
claims except in the case of hot checks or when the prospective purchaser has stolen the boat and/or boat motor and the
seller has received no down-payment. NOTE: If only the seller is signing the claim form, a copy of the hot check (front &
back) or a police report is required.
SPECIFIC INSTRUCTIONS
ITEM c
Enter your 11-digit taxpayer number assigned by the
C
Tax was paid when only the New Resident Fee,
-
-
State of Texas. If you do not have a number previously
Transfer fee or Gift Tax was due.
assigned by the state, use the following:
• New Resident Fee - must include a tax receipt from
• Social Security Number if you are an individual
another state.
recipient or sole owner of a business.
• Gift Tax - must include a signed letter from the
• Federal Employer's Identification (FEI) Number if you
donor stating the vehicle was a gift.
are a corporation, partnership or other entity.
• Even trade transfer fee.
D
Tax paid on a stolen boat or boat motor - must include
-
ITEMS d & e - Enter the hull identification number and/or boat
a copy of the police report.
motor serial number indicated on the Tax Collector's
E
Tax paid on incorrect sales price.
-
Receipt for Texas Title Application / Registration / Boat
F
Credit not taken for tax paid to another state - must
-
and Boat Motor Tax or the Texas Parks and Wildlife
include a tax receipt from another state.
Registration / Title Fees and Tax Receipt.
G
Assigned / transferred in error - must include
-
the incorrect original tax receipt.
ITEM
Enter the tax receipt number from the Tax Collector's
i -
H - Tax paid in error - tax was paid but was never due (i.e.,
Receipt for Texas Title Application / Registration / Boat
commercial fishing boats, federal government, the state
and Boat Motor Tax or the Texas Parks and Wildlife
or the state's political subdivisions).
Registration / Title Fees and Tax Receipt.
I - Penalty paid in error - penalty was paid but is not
considered due by the taxpayer. A written statement of
ITEM j - Enter the tax receipt date from the Tax Collector's
why the penalty was paid and the reason for the request
Receipt for Texas Title Application / Registration / Boat
for waiver of that penalty.
and Boat Motor Tax or the Texas Parks and Wildlife
Q - Other - reasons must be pre-approved by the
Registration / Title Fees and Tax Receipt.
Comptroller's Office and thoroughly documented.
ITEM k
- Reason Codes:
ITEM 5 - Multiply the amount in Item 4 by the tax rate of .06250.
If you owe no tax due to reason codes A, D, G, or H, enter a
A
The sale was never completed and all money has
-
zero in Item 5.
been returned to the purchaser.
B
Collecting entity miscalculated the tax - must include
-
ITEM 10 - Subtract Item 9 from Item 1. Multiply the amount by
a letter from the collecting entity explaining the error.
.900 on tax receipts dated on or before September 30,
1991, or by .950 on tax receipts dated after August 31,
1992, to determine the amount of refund which can be
requested.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Legal