34 Tex. Admin. Code § 9.4035 - Special Types of Personal Property Inventory
(a) Except as provided in this section, a
property owner subject to Tax Code, §§
23.121,
23.122,
23.124,
23.1241,
23.1242,
23.125,
23.127,
and
23.128
shall use the comptroller's model forms to file declarations and statements
pursuant to Tax Code, §§
23.121,
23.122,
23.124,
23.1241,
23.1242,
23.125,
23.127,
and
23.128.
(b) If not otherwise prohibited by law, with
prior, written approval by the comptroller, a property owner may use customized
forms to file declarations applicable to this section that set forth the
information in the same language and sequence as the comptroller's model
forms.
(c) A chief appraiser shall
make available to a property owner the comptroller's model forms to file
declarations applicable to this section. If not otherwise prohibited by law,
with prior, written approval by the comptroller, a chief appraiser may make
available different forms to file declarations applicable to this section that
set forth the information in the same language and sequence as the
comptroller's model forms.
(d) If
not otherwise prohibited by law and with prior, written approval by the
comptroller, in special circumstances, the chief appraiser may use declaration
forms that provide additional information, delete information required by this
section, or set out the required information in different language or sequence
than that required by this section.
(e) Notwithstanding subsections (b) - (d) of
this section, as provided by Tax Code, §§
23.122,
23.1242,
23.125,
and
23.128,
only the comptroller's model forms may be used to comply with Tax Code,
§§
23.122,
23.1242,
23.125,
and
23.128.
(f) Forms adopted by reference. The
Comptroller of Public Accounts adopts by reference the Retail Manufactured
Housing Inventory Declaration form (Form 50-267), the Retail Manufactured
Housing Inventory Tax Statement form (Form 50-268), the Dealer's Heavy
Equipment Inventory Declaration form (Form 50-265), and the Dealer's Heavy
Equipment Inventory Tax Statement form (Form 50-266). Copies of these forms can
be obtained from the Comptroller of Public Accounts, Property Tax Assistance
Division, P.O. Box 13528, Austin, Texas 78711-3528.
(g) Other Forms. The following
comptroller-prescribed, model forms are not adopted by reference herein and may
be revised at the discretion of the comptroller. The comptroller may also
prescribe additional forms applicable to this section. Such forms are also not
adopted by reference herein and may be revised at the discretion of the
comptroller. Current forms can be obtained from the Comptroller of Public
Accounts' Property Tax Assistance Division.
(1) Dealer's Motor Vehicle Inventory
Declaration (Form 50-244);
(2)
Dealer's Motor Vehicle Inventory Tax Statement (Form 50-246);
(3) Dealer's Vessel and Outboard Motor
Inventory Declaration (Form 50-259); and
(4) Dealer's Vessel and Outboard Motor
Inventory Tax Statement (Form 50-260).
Notes
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