This is a legal form that was released by the Texas Comptroller of Public Accounts - a government authority operating within Texas. As of today, no separate filing guidelines for the form are provided by the issuing department.
Q: What is Form 14-105?
A: Form 14-105 is the Texas Motor Vehicle Rental Tax Declared Estimate and Prepayment form.
Q: What is the purpose of Form 14-105?
A: Form 14-105 is used to declare and make estimated prepayments of the Texas Motor Vehicle Rental Tax.
Q: Who needs to file Form 14-105?
A: Vehicle rental businesses in Texas need to file Form 14-105.
Q: What is the Motor Vehicle Rental Tax in Texas?
A: The Motor Vehicle Rental Tax in Texas is a tax imposed on the rental of motor vehicles.
Q: How often is Form 14-105 filed?
A: Form 14-105 is filed quarterly, with the due dates falling on the last day of April, July, October, and January.
Q: What are the penalties for not filing Form 14-105?
A: Penalties for not filing Form 14-105 include interest and additional surcharges based on the amount of tax due.
Q: Is Form 14-105 only for motor vehicle rentals in Texas?
A: Yes, Form 14-105 is specifically for motor vehicle rentals in Texas.
Q: How do I calculate the prepayment amount on Form 14-105?
A: The prepayment amount is calculated based on a percentage of the total tax liability from the previous calendar year.
Form Details:
Download a fillable version of Form 14-105 by clicking the link below or browse more documents and templates provided by the Texas Comptroller of Public Accounts.