| (a) A property owner subject to Tax Code, §§23.121, 23.122, 23.12D, 23.12E, 23.1241, 23.1242, 23.127, and 23.128, may use comptroller Model Forms 50-244 and 50-246 to file a dealer's motor vehicle inventory tax statement and inventory declaration; Model Forms 50-259 and 50-260 to file a dealer's vessel and outboard motor inventory tax statement and inventory declaration; Model Forms 50-267 and 50-268 to file a retailer's manufactured housing inventory tax statement and inventory declaration; and Model Forms 50-265 and 50-266 to file dealer's heavy equipment inventory tax statement and inventory declaration. Except as provided by law, all information contained on these forms is confidential. (b) A property owner subject to this section may use an inventory tax statement form that sets out the information in the same language and sequence as the model form. A property owner may use an inventory declaration form that sets
out the information in the same language and sequence as the model form. (c) In order to assist in the accurate reporting of taxable inventories and if the form is provided by the appraisal district, the inventory tax statement and the inventory declaration shall provide both the appraisal district's and the county tax office's names, addresses, and telephone numbers. (d) A chief appraiser shall make available to a property owner Model Forms 50-244, 50-246, 50-259, 50-260, 50-265, 50-266, 50-267, and 50-268. A chief appraiser may make available a different form for the inventory tax statement and inventory declaration that sets out the information in the same language and sequence as the model form. (e) In special circumstances, the chief appraiser may use 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 if the form has been previously approved by the Comptroller of Public Accounts. (f) The Comptroller of Public Accounts adopts the model forms listed in paragraphs (1)-(8) of this subsection by reference. Copies of these forms are available for inspection at the office of the Texas Register or can be obtained from the Comptroller of Public Accounts, Property Tax Division, P.O. Box 13528, Austin, Texas 78711-3528. Copies may also be requested by calling our toll-free number 1-800-252-9121. In Austin, call (512) 305-9999. From a Telecommunications Device for the Deaf (TDD), call 1-800-248-4099, toll free. In Austin, the local TDD number is (512) 463-4621: (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, Trailer, and Outboard Motor Inventory Declaration (Form 50-259);
(4) Dealer's Vessel, Trailer, and Outboard Motor Inventory Tax Statement (Form 50-260); (5) Dealer's Heavy Equipment Inventory Declaration (Form 50-265); (6) Dealer's Heavy Equipment Inventory Tax Statement (Form 50-266); (7) Retail Manufactured Housing Inventory Declaration (Form 50-267); and (8) Retail Manufactured Housing Inventory Tax Statement (Form 50-268).
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