(a)Except as provided in this section, a [ 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[ , may] 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 [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)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. [(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.] (c)[(d)] 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 [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]. (d)[(e)] If not otherwise prohibited by law and with prior, written approval by the comptroller, in [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 [if the form has been previously approved by the Comptroller of Public Accounts]. (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) and the Retail Manufactured Housing Inventory Tax Statement form (Form 50-268). 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)[(f)] Other Forms. The following comptroller-prescribed, model forms are 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. [The Comptroller of Public Accounts amends 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; and[(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).]
This agency hereby certifies that the proposal
has been reviewed by legal counsel and found to be within the agency's
legal authority to adopt.
Filed with the
Office
of the Secretary of State on July 8, 2010
TRD-201003803 Ashley Harden
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: August 22, 2010
For further information, please call: (512) 475-0387
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