Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter I - VALUATION PROCEDURES › Section 9.4035 - Special Types of Personal Property Inventory

Current through Reg. 49, No. 28; July 12, 2024
(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).