Statutory Guidelines [Appendix A(6) Revenue Procedure 93-34] regarding rules under which a designated settlement fund described in section 468B(d)(2) of the Internal Revenue Code or a qualified settlement fund described in section 1.468B-1 of the Income Tax Regulations will be considered "a party to the suit or agreement" for purposes of section 130.
Harris Texas Revenue Procedure 93-34 is a government regulation issued by the Harris County, Texas, Department of Revenue. It provides guidelines and instructions for taxpayers regarding various tax procedures and compliance requirements in the county. This revenue procedure is designed to ensure fair and accurate tax administration while maintaining the integrity of the county's revenue collection system. Below are the different types of Harris Texas Revenue Procedure 93-34: 1. Harris Texas Revenue Procedure 93-34: Income Tax Filing Requirements — This type of revenue procedure outlines the income tax filing requirements for individuals, businesses, and other entities in Harris County, Texas. It specifies the due dates, required forms, and documentation needed for proper tax reporting. It also provides guidance on deductions, credits, and exemptions available to taxpayers. 2. Harris Texas Revenue Procedure 93-34: Sales and Use Tax Compliance — This revenue procedure focuses on the sales and use tax compliance obligations for businesses operating within Harris County. It covers the proper collection, reporting, and remittance of sales tax by retailers and the use tax obligations for consumers. It includes guidelines on exemptions, registrations, audits, and any penalties for non-compliance. 3. Harris Texas Revenue Procedure 93-34: Property Tax Assessment — This type of revenue procedure outlines the assessment and valuation guidelines for property taxes in Harris County, Texas. It provides instructions on how to determine the taxable value of real estate, personal property, and other assets subject to property tax. It also clarifies any exemptions, appeals processes, and methods for reconciling discrepancies in property valuations. 4. Harris Texas Revenue Procedure 93-34: Tax Payment Installment Plan — This revenue procedure establishes provisions for taxpayers to request an installment plan for paying their taxes in Harris County. It lays out the eligibility criteria, application process, and terms and conditions of such payment arrangements. It may detail the calculation of interest or penalties associated with installment plans and the consequences of defaulting on payments. 5. Harris Texas Revenue Procedure 93-34: Audit and Enforcement — This revenue procedure focuses on the audit and enforcement activities performed by the Harris County Department of Revenue to ensure tax compliance. It outlines the selection criteria and procedures for tax audits, the rights and obligations of taxpayers during audits, and the appeals process for disputing audit findings. It also discusses penalties and other enforcement actions that may be imposed for non-compliance or tax evasion. Overall, Harris Texas Revenue Procedure 93-34 encompasses various aspects of tax administration in Harris County, Texas, providing taxpayers with essential guidelines and regulations to ensure compliance with tax laws and facilitate accurate revenue collection.Harris Texas Revenue Procedure 93-34 is a government regulation issued by the Harris County, Texas, Department of Revenue. It provides guidelines and instructions for taxpayers regarding various tax procedures and compliance requirements in the county. This revenue procedure is designed to ensure fair and accurate tax administration while maintaining the integrity of the county's revenue collection system. Below are the different types of Harris Texas Revenue Procedure 93-34: 1. Harris Texas Revenue Procedure 93-34: Income Tax Filing Requirements — This type of revenue procedure outlines the income tax filing requirements for individuals, businesses, and other entities in Harris County, Texas. It specifies the due dates, required forms, and documentation needed for proper tax reporting. It also provides guidance on deductions, credits, and exemptions available to taxpayers. 2. Harris Texas Revenue Procedure 93-34: Sales and Use Tax Compliance — This revenue procedure focuses on the sales and use tax compliance obligations for businesses operating within Harris County. It covers the proper collection, reporting, and remittance of sales tax by retailers and the use tax obligations for consumers. It includes guidelines on exemptions, registrations, audits, and any penalties for non-compliance. 3. Harris Texas Revenue Procedure 93-34: Property Tax Assessment — This type of revenue procedure outlines the assessment and valuation guidelines for property taxes in Harris County, Texas. It provides instructions on how to determine the taxable value of real estate, personal property, and other assets subject to property tax. It also clarifies any exemptions, appeals processes, and methods for reconciling discrepancies in property valuations. 4. Harris Texas Revenue Procedure 93-34: Tax Payment Installment Plan — This revenue procedure establishes provisions for taxpayers to request an installment plan for paying their taxes in Harris County. It lays out the eligibility criteria, application process, and terms and conditions of such payment arrangements. It may detail the calculation of interest or penalties associated with installment plans and the consequences of defaulting on payments. 5. Harris Texas Revenue Procedure 93-34: Audit and Enforcement — This revenue procedure focuses on the audit and enforcement activities performed by the Harris County Department of Revenue to ensure tax compliance. It outlines the selection criteria and procedures for tax audits, the rights and obligations of taxpayers during audits, and the appeals process for disputing audit findings. It also discusses penalties and other enforcement actions that may be imposed for non-compliance or tax evasion. Overall, Harris Texas Revenue Procedure 93-34 encompasses various aspects of tax administration in Harris County, Texas, providing taxpayers with essential guidelines and regulations to ensure compliance with tax laws and facilitate accurate revenue collection.