34 Tex. Admin. Code § 15.4
A state agency may not require a person to electronically transfer a protested tax payment.
Source Note:The provisions of this §15.4 adopted to be effective June 25, 1996, 21 TexReg 5459; transferred effective September 1, 1996, as published in the Texas Register October 16, 1998, 23 TexReg 10655.