(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).
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Source Note: The provisions of this §9.4035 adopted to be effective December 1, 1997, 22 TexReg 11397; amended to be effective January 10, 2000, 25 TexReg 212; amended to be effective September 19, 2010, 35 TexReg 8381; amended to be effective May 8, 2012, 37 TexReg 3417 |