Texas Tax Refund Forms-Boat & Boat Motor Sales & Use Tax-57-200 Texas Claim for Refund of Boat and Boat Motor Tax

1. ✯
Comptroller
57-200
E
T
of Public
S X
(Rev.12-98/2)
Accounts
A FORM
b.
TEXAS CLAIM FOR REFUND OF BOAT AND BOAT MOTOR TAX
• File a separate claim for each Tax Collector's receipt.
Tax paid on a boat and boat motor on the same receipt may be filed on one claim.
58800 • Please read instructions
a. T Code
d. Hull identification number e. Boat motor serial number
c. Claimant ID number
Claimant name and mailing address
f. FM
g. Black in this box if your
address has changed 1
h. For Comptroller's use only ACID
INV SP SS
2 3 4
i. Tax receipt number j. Tax receipt date month day year
k. Reason code for refund claim
(See code list in instructions)
l.
l. Enter the county name shown on the tax receipt where the tax was paid
1. Amount of tax / penalty paid to Texas shown on Tax Collector's Receipt
for Texas Title Application / Registration / Boat and Boat Motor Tax or Texas Parks and Wildlife
1.
•
Boat Registration / Title Fees and Tax Receipt
2. •
2. Boat and/or boat motor sales price
3. •
3. Trade-in or rebate
4. •
4. Taxable value (Item 2 minus Item 3)
5. Boat and/or boat motor tax due (Multiply Item 4 by .0625.
5. •
If the reason code entered in Item k is A, D, G, or H, enter zero)
6. •
6. Tax paid to another state
7. •
7. Amount of tax due (Item 5 minus Item 6)
8. •
8. Amount of penalty if due (10% of Item 7)
9. •
9. Total amount due (Item 7 plus Item 8)
10. •
10. Amount of refund requested (See instructions)
m. Postmark date
AFFIDAVIT: I declare that the information in this document and any attachments is true and correct to the best
Complete the claim and mail to:
of my knowledge and belief.
Purchaser
sign
here
Business phone (Area code and number)
COMPTROLLER OF PUBLIC ACCOUNTS
Austin, Texas 78774-0100 Seller
sign
here
Business phone (Area code and number)
For assistance call 1-800-252-5555 toll free nationwide. Our Austin number is 512/463-4600.
(From a Telecommunication Device for the Deaf (TDD) ONLY call 1-800-248-4099 toll free. The Austin number is 512/463-4621.)

2. Form 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 i - Enter the tax receipt number from the Tax Collector's 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.