Part 1. COMPTROLLER OF PUBLIC ACCOUNTS
Subchapter CC. SEXUALLY ORIENTED BUSINESS FEE
The Comptroller of Public Accounts proposes a new §3.722, concerning sexually oriented business fee. The new rule incorporates legislative changes in House Bill 1751, 80th Legislature, 2007, that amended Business and Commerce Code, Chapter 47. House Bill 1751 amended the Business and Commerce Code to impose on a sexually oriented business a fee for each entry by each customer admitted to the business. This new rule provides definitions, registration requirements, fee calculation, due date and reporting requirements and record requirements.
John Heleman, Chief Revenue Estimator, has determined that for the first five-year period the rule will be in effect, there will be no significant revenue impact on the state or units of local government.
Mr. Heleman also has determined that for each year of the first five years the rule is in effect, the public benefit anticipated as a result of enforcing the rule will be by clarifying the obligations of businesses subject to this fee. This rule is proposed under Tax Code, Title 2, and does not require a statement of fiscal implications for small businesses. There is no significant anticipated economic cost to individuals who are required to comply with the proposed rule.
Comments on the proposal may be submitted to Bryant K. Lomax, Manager, Tax Policy Division, P.O. Box 13528, Austin, Texas 78711.
This new section is proposed under Tax Code, §111.002 and §111.0022, which provide the comptroller with the authority to prescribe, adopt, and enforce rules relating to the administration and enforcement of the provisions of Tax Code, Title 2, and taxes, fees, or other charges which the comptroller administers under other law.
The new section implements Business and Commerce Code, §§47.051, 47.052, 47.053, 47.054, and 47.056.
§3.722.Sexually Oriented Business Fee.
(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.
(1) Customer--Any person on the premises of a sexually oriented business except:
(A) an owner, operator, independent contractor of the business or an employee of that sexually oriented business; or
(B) a person who is on the premises exclusively for repair or maintenance of the premises or for the delivery of goods to the premises.
(2) Nude--To be entirely unclothed, or clothed in a manner that leaves uncovered or visible through less than fully opaque clothing any portion of the breasts below the top of the areola of the breasts, if the person is female, or any portion of the genitals or buttocks.
(3) Sexually oriented business--A nightclub, bar, restaurant, or similar commercial enterprise that:
(A) provides for an audience of two or more individuals live nude entertainment or live nude performances; and
(B) authorizes on-premises consumption of alcoholic beverages, regardless of whether the consumption of alcoholic beverages is under a license or permit issued under the Alcoholic Beverage Code.
(b) Questionnaire. A sexually oriented business, as defined in this section, is required to complete and submit a Texas sexually oriented business fee questionnaire on a form prescribed by the comptroller to file the report and remit the fee imposed under Business and Commerce Code, Chapter 47.
(c) Imposition and Calculation of Fee.
(1) A $5.00 fee is imposed on a sexually oriented business for each entry by each customer admitted to the business.
(2) A sexually oriented business has the discretion to determine how it will derive the money to pay the fee. All door and cover charges, including reimbursement of the sexually oriented business fee from its customers, are subject to sales tax as provided by Tax Code, Chapter 151.
(3) A business that holds occasional events described in subsection (a)(3) of this section, but does not habitually engage in the activity described in subsection (a)(3) of this section is liable for the sexually oriented business fee for those occasional events. For example, a nightclub that hosts a wet t-shirt contest is liable for the fee based upon attendance during the event.
(d) Report forms. The sexually oriented business fee must be reported on a form as prescribed by the comptroller. The fact that the sexually oriented business does not receive the form or does not receive the correct form from the comptroller for the filing of the return does not relieve the business of the responsibility of filing a return and remitting the fee.
(e) Due date of report and payment.
(1) The sexually oriented business fee report and payment are due no later than the 20th day of the month following the calendar quarter month in which the liability for the fee is incurred.
(2) A sexually oriented business must file a quarterly report even if there is no fee to report.
(f) Penalty. Penalties due on delinquent fees and reports shall be imposed as provided by Tax Code, §111.061.
(g) Interest. Interest due on delinquent fees shall be imposed as provided by Tax Code, §111.060.
(h) Records required.
(1) A sexually oriented business is required to maintain records, statements, books, or accounts necessary to determine the amount of fee for which the business is liable to pay.
(2) A sexually oriented business shall record daily the number of customers admitted to the business. The manner in which a sexually oriented business maintains records of the number of customers admitted to the business may be written, stored on data processing equipment, or may be in any form that the comptroller may readily examine.
(3) The comptroller or an authorized representative has the right to examine any records or equipment of any person liable for the fee in order to verify the accuracy of any report made or to determine the fee liability in the event no return is filed.
(4) Records required by the comptroller must be kept for at least four years after the date on which the records are prepared. A business must make records available for inspection and audit on request by the comptroller.
(i) Failure to keep accurate records. If a sexually oriented business fails to keep accurate records of the number of customers admitted to the business the comptroller may estimate the amount of fee liability based on any available information that includes, but is not limited to, any reports required to be filed per Tax Code, Chapter 151 or Chapter 183.
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 December 19, 2007.
TRD-200706491
Martin Cherry
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: February 3, 2008
For further information, please call: (512) 475-0387
Subchapter C. APPRAISAL DISTRICT ADMINISTRATION
The Comptroller of Public Accounts proposes an amendment to §9.402, concerning special use application forms. Tax Code, §23.54 requires the comptroller to prescribe exemption application forms.
The rule is being amended to adopt by reference amended application forms for 1-d-1 Appraisal Application (1-d-1 Agricultural Land) and the 1-d Appraisal Application (1-d Agricultural Land).). An amendment to the 1-d-1 appraisal application is proposed to implement a provision of House Bill 604, 80th Legislature, 2007, effective January 1, 2008, which allows land used for wildlife management and under a federal permit to protect endangered species to qualify for 1-d-1 appraisal without a five-year agricultural appraisal history. An amendment to the 1-d appraisal application form is proposed to implement House Bill 3630, 80th Legislature, 2007, effective January 1, 2008, which provides that land subject to an equity loan may not qualify for 1-d agricultural appraisal. Subsection (b) is amended to delete reference to the telephone numbers for Telecommunication Device for the Deaf (TDD).
John Heleman, Chief Revenue Estimator, has determined that for the first five-year period the rule will be in effect, there will be no significant revenue impact on the state or units of local government.
Mr. Heleman also has determined that for each year of the first five years the rule is in effect, the public benefit anticipated as a result of enforcing the rule will be by updating the agricultural appraisal forms to better reflect current legal requirements for taxpayers. The proposed amendment would have no significant fiscal impart on small businesses. There is no significant anticipated economic cost to individuals who are required to comply with the proposed rule.
Comments on the amendment may be submitted to Buddy Breivogel, Manager, Property Tax Division, P.O. Box 13528, Austin, Texas 78711-3528.
The amendment is proposed under Tax Code, §23.54, which requires that the comptroller prescribe application forms for 1-d-1 agricultural appraisal, and Tax Code, §23.43, which requires the comptroller to prescribe the application form for 1-d agricultural appraisal.
The amendment implements Tax Code, §23.54, House Bill 604 and House Bill 3630, adopted in 2007 by the 80th Legislature.
§9.402.Special Use Application Forms.
(a) In applying for special use valuation under [
the
]
Tax Code, Chapter 23, the applicant shall use a form provided by the
appraisal office. The appraisal office shall use the model form adopted
by the Comptroller of Public Accounts which is appropriate to the
special use type, or use a form containing information which is in
substantial compliance with the model form adopted by the comptroller.
(b) The model application forms listed in paragraphs
(1) - (7) of this subsection are adopted by the Comptroller of Public
Accounts 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) 1-d Appraisal Application (1-d Agricultural Land), (Form 50-165);
(2) 1-d-1 Appraisal Application (1-d-1 Agricultural Land), (Form 50-129);
(3) open-space land application (1-d-1 timberland), (Form 50-167);
(4) 1-d-1 Ecological Laboratory Appraisal Application, (Form 50-166);
(5) application for recreational, park, and scenic land, (Form 50-168);
(6) application for public access airport property, (Form 50-169); and
(7) application for restricted-use timberland appraisal (Form 50-281).
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 December 20, 2007.
TRD-200706533
Martin Cherry
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: February 3, 2008
For further information, please call: (512) 475-0387
The Comptroller of Public Accounts proposes an amendment to §9.419, concerning procedures for determining property tax exemption for motor vehicles leased for personal use. This rule adopts by reference three forms, including a form for the rendition of leased motor vehicles. Tax Code, §22.24, requires taxpayers to render on a form prescribed or approved by the comptroller. Subsection (c) is amended to delete reference to the telephone numbers for Telecommunication Device for the Deaf (TDD).
Effective September 1, 2007, House Bill 264, adopted by the 80th Legislature, 2007, permits property owners to affirm if the information in the property owner’s most recently filed rendition continues to be accurate. The bill requires each rendition form prescribed by the comptroller to provide a box that the property owner may check to affirm that the information in the most recently filed rendition continues to be accurate.
John Heleman, Chief Revenue Estimator, has determined that for the first five-year period the rule will be in effect, there will be no significant revenue impact on the state or units of local government.
Mr. Heleman also has determined that for each year of the first five years the rule is in effect, the public benefit anticipated as a result of enforcing the rule will be by streamlining the rendition process. The proposed amendment would have no significant fiscal impart on small businesses. There is no significant anticipated economic cost to individuals who are required to comply with the proposed rule.
Comments on the amendment may be submitted to Buddy Breivogel, Manager, Property Tax Division, P.O. Box 13528, Austin, Texas 78711-3528.
The amendment is proposed under Tax Code, §22.24, which requires the comptroller to prescribe rendition forms. The amendment is also proposed under Tax Code, §11.43, which requires the comptroller to prescribe the contents of the application form for each kind of exemption.
The amendment implements Tax Code, §22.24.
§9.419.Procedures for Determining Property Tax Exemption for Motor Vehicles Leased for Personal Use.
(a) Effective Date. This section is effective for motor vehicles that are leased on or after January 2, 2001.
(b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.
(1) Lease--An agreement whereby an owner of a motor vehicle for consideration gives exclusive use of a motor vehicle to another for a period that is longer than 180 days.
(2) Lessee--A person who enters into a lease for a specific motor vehicle primarily for the personal use of the lessee or the lessee's family.
(3) Lessor--A person who owns a motor vehicle that is leased to another person.
(4) Lessee's Affidavit--A sworn statement that a lessee executes to attest that the lessee does not hold the leased motor vehicle for the production of income and does not primarily use the leased motor vehicle for the production of income.
(5) Motor vehicle--A passenger car or truck with a shipping weight of 9,000 pounds or less.
(6) Reasonable date and/or time--A work weekday, Monday through Friday, and a time that is after 8:00 a.m. and before 5:00 p.m., unless the appraisal district and the lessor agree otherwise.
(c)
The comptroller will make available model forms
that are adopted by reference in paragraph (1) of this subsection.
Copies of the form are available for inspection at the office of the Texas Register or may be obtained from the
Comptroller of Public Accounts, P.O. Box 13528, Austin, Texas 78711.
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) The comptroller adopts by reference the following model forms:
(A) Lessee's Affidavit of Primarily Non Income Producing Vehicle Use (Form 50-285);
(B) Lessor's Application for Personal Use Lease Automobile Exemptions (Form 50-286); and
(C) Lessor's Rendition or Property Report for Leased Automobiles (Form 50-288).
(2) A chief appraiser or lessor must use the comptroller model forms that are adopted by reference in paragraph (1) of this subsection, unless the non-model form:
(A) for Lessee's Affidavit of Primarily Non Income Producing Vehicle Use, for Lessor's Application for Personal Use Lease Automobile Exemptions, and Lessor's Rendition or Property Report for Leased Automobiles substantially complies with Form 50-285, Form 50-286, and Form 50-288 by using the same language in the same sequence as the model form;
(B) is an electronic version of a comptroller model form and preserves the same language in the same sequence as the comptroller model form; or
(C) has been approved by the comptroller in writing before the form is used.
(3) After a lessee's affidavit is signed by a lessee
and properly notarized, a lessor may make an electronic image of the
lessee's affidavit and may produce the electronic image of the affidavit
to the chief appraiser when an inspection is requested, subject to
the condition of subsection
(e)(1)(D)
[
(e) (1) (D)
]
of this section.
(4) Subject to the limitations that are provided in paragraph (2) of this subsection, if a chief appraiser uses a form other than the one that the comptroller has adopted, then the chief appraiser must make the form available to the lessor. A chief appraiser may not mandate the use of his form in lieu of the comptroller model form and may not deny a lessor's claim for exemption based solely on the lessor's failure to use the chief appraiser's form.
(5) No provision in this section should be construed as limiting the chief appraiser's authority to enter into an agreement for electronic exchange of information covered by this section in a format agreed to by the chief appraiser and the lessor.
(d) A lessor satisfies the requirements of Tax Code, §11.252, for exemption of leased motor vehicles if the lessor:
(1) properly completes and timely files with the chief appraiser the Lessor's Rendition or Property Report for Leased Automobiles (Form 50-288);
(2) properly completes and timely files with the chief appraiser the Lessor's Application for Personal Use Lease Automobile Exemptions (Form 50-286);
(3) receives Lessee's Affidavit of Primarily Non Income Producing Vehicle Use (Form 50-285) that the lessee executed on or before the date on which the required forms that are enumerated in paragraphs (1) and (2) of this subsection have been filed; and
(4) maintains each Lessee's Affidavit of Primarily Non Income Producing Vehicle Use (Form 50-285) that pertains to each leased motor vehicle for which the lessor seeks an exemption;
(e) A chief appraiser may inspect and/or obtain copies of lessees' affidavits that the lessor maintains.
(1) Unless agreed to otherwise, a lessor and a chief appraiser shall use the following procedures when the chief appraiser proposes to inspect lessees' affidavits on leased motor vehicles for which the lessor seeks an exemption.
(A) No less than 10 days prior to the inspection, the chief appraiser shall provide the lessor with notice of the chief appraiser's intention to inspect the lessees' affidavits in the lessor's possession or control. The notice must state a reasonable date and time when the chief appraiser proposes to inspect the lessees' affidavits and shall identify the affidavits that will be subject to inspection.
(B) If the proposed date or time is not convenient, then the lessor may propose an alternate reasonable date or time by notifying the chief appraiser in writing.
(C) The lessor shall provide the chief appraiser with reasonable accommodations to inspect and copy any of the lessees' affidavits, or shall permit the chief appraiser to take the affidavits off premises for a period of no less than 48 hours to inspect and copy.
(D) The lessor may provide electronic images of the lessees' affidavits, unless the chief appraiser does not have equipment to receive or read electronic images. If the image is not sufficiently clear to distinguish the characteristics of a lessee's handwriting and to see the notarized signature and any other relevant details, the chief appraiser may request to inspect an original lessee's affidavit.
(E) If the lessor is located more than 150 miles from the appraisal district's office, then the chief appraiser may submit a written request that the lessor either copy and mail the identified lessees' affidavits or send the original affidavits to the chief appraiser for at least 14 days for inspection and copying. The chief appraiser and the lessor may determine who should bear the costs of copying and mailing.
(2) A chief appraiser should first attempt to obtain information from the lessor. If the lessor does not provide the requested information within the specified time period, then the chief appraiser may contact the lessee directly.
(f) A properly executed Lessee's Affidavit of Primarily Non Income Producing Vehicle Use (Form 50-285) is prima facie evidence that the motor vehicle is not held for the production of income and is used primarily for non-income producing activities.
(1) A chief appraiser shall also consider the following evidence of primarily non-income producing use:
(A) an affidavit by the lessee's spouse or other credible person who has information about the use of the leased motor vehicle and mileage records; and
(B) a statement by the lessee's employer that the motor vehicle was not used or required to be used in the lessee's employment.
(2) Since the rulemaking authority that is given the comptroller does not extend to the Appraisal Review Board, this subsection does not apply to proceedings or decisions of the Appraisal Review Board.
(g) If a chief appraiser has reason to question, in whole or in part, the validity of the lessor's application for exemption, then the chief appraiser may investigate and shall notify the lessor of the chief appraiser's intent to investigate. The notice that is required by this rule shall:
(1) identify the motor vehicle that the chief appraiser questions as qualifying for the exemption;
(2) state separately the reason for questioning the claimed exemption or lessee's affidavit;
(3) specify the additional information that the chief appraiser seeks; and
(4) state the due date upon which the requested information must be delivered.
(h) If a chief appraiser determines that some of the motor vehicles that the lessor claims in the application for exemption do not qualify for exemption, then the chief appraiser may modify the exemption by disallowing the amount of value that the non-exempt leased motor vehicles represent, but shall grant the exemption on the remaining value of the leased motor vehicles. Any notice of modification or denial of the claimed exemption shall be made in accordance with the notice requirements of Tax Code, §11.43 and §11.45.
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 December 20, 2007.
TRD-200706512
Martin Cherry
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: February 3, 2008
For further information, please call: (512) 475-0387
The Comptroller of Public Accounts (Comptroller) proposes amendments to §9.801, concerning notice of protest. The proposed amendments updates the model notice of protest, which is adopted by reference. House Bill 538, 80th Legislature, 2007, effective January 1, 2008, provided property owners with a right to postponement of a protest hearing under certain circumstances. The proposed amendment to the form will add the new right to the form for the notice of protest.
John Heleman, Chief Revenue Estimator, has determined that, for the first five-year period the proposed rule will be in effect, there will be no significant revenue impact on the state or units of local government.
Mr. Heleman also has determined that, for each year of the first five years the proposed rule is in effect, the public benefit anticipated as a result of enforcing the rule will be in providing property owners correct information concerning notices of protest. There is no significant anticipated economic cost to individuals who are required to comply with the proposed rule.
Comments on the amendment may be submitted to Buddy Breivogel, Manager, Property Tax Division, P.O. Box 13528, Austin, Texas 78711-3528.
The amendment is proposed under Tax Code, §41.44, which requires the Comptroller to adopt a notice of protest.
The proposed amendment implements §41.44, which sets forth the contents of the notice of protest and House Bill 538, 80th Legislature, 2007.
§9.801.Notice of Protest.
(a) To be entitled to a hearing and determination of a protest by an appraisal review board, a protesting property owner initiating the protest must file a written notice of the protest with the appraisal review board having authority to hear the matter protested.
(b) "Protesting property owner" is defined as follows:
(1) the actual title owner of the property; or
(2) a person leasing the title owner's property and who is contractually obligated to reimburse the title owner for taxes imposed against the property.
(c) If the title owner of the property does not protest the tax assessment, then the person leasing the property who is contractually obligated to reimburse the title owner for taxes imposed against the property may file a notice of protest.
(d) A notice of protest is sufficient if it:
(1) identifies the protesting property owner, including a person claiming an ownership interest in the property;
(2) identifies the property that is the subject of the protest; and
(3) indicates apparent dissatisfaction with some determination of the appraisal office.
(e) The notice of protest need not be on an official
form. The protesting property owner may use the model form adopted
by[
,
] and available from the Comptroller of Public Accounts
or any other form or notice which contains the information set forth
in subsection (d) of this section.
(f)
[
The Model
] Notice of Protest Form
50-132
[
41.44
] is adopted by the Comptroller of Public Accounts
by reference. Copies of this form are available from the Comptroller
of Public Accounts, Property Tax Division, P.O. Box 13528, Austin,
Texas 78711.
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 December 19, 2007.
TRD-200706463
Martin Cherry
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: February 3, 2008
For further information, please call: (512) 463-4601
The Comptroller of Public Accounts proposes an amendment to §9.3031, concerning rendition forms. Tax Code, §22.24 requires taxpayers to render on a form prescribed or approved by the comptroller.
Effective September 1, 2007, House Bill 264, adopted in 2007 by the 80th Legislature, permits property owners to affirm if the information in the property owner's most recently filed rendition continues to be accurate. The bill requires that each rendition form prescribed by the comptroller to provide a box that the property owner may check to affirm that the information in the most recently filed rendition continues to be accurate. Subsection (d) is amended to delete reference to the telephone numbers for Telecommunication Device for the Deaf (TDD).
John Heleman, Chief Revenue Estimator, has determined that for the first five-year period the rule will be in effect, there will be no significant revenue impact on the state or units of local government.
Mr. Heleman also has determined that for each year of the first five years the rule is in effect, the public benefit anticipated as a result of enforcing the rule will be by streamlining the rendition process. The proposed amendment would have no significant fiscal impart on small businesses. There is no significant anticipated economic cost to individuals who are required to comply with the proposed rule.
Comments on the amendment may be submitted to Buddy Breivogel, Manager, Property Tax Division, P.O. Box 13528, Austin, Texas 78711-3528.
The amendment is proposed under Tax Code, §22.24 which requires that the comptroller to prescribe rendition forms, and House Bill 264.
The amendment implements Tax Code, §22.24 and House Bill 264.
§9.3031.Rendition Forms.
(a) All appraisal offices and all tax offices appraising property for purposes of ad valorem taxation shall prepare and make available at no charge, printed or electronic forms for the rendering of property.
(b) A person rendering property shall use the model form adopted by the Comptroller of Public Accounts or a form containing information which is in substantial compliance with the model form if approved by the comptroller.
(c) Nothing in this section shall be construed to prohibit the combination of the information contained on two or more model forms into a single form in order to use a single form to achieve substantial compliance with two or more model forms.
(d) The model rendition forms for various categories
of property in paragraphs (1)-(17) are adopted, as amended, by the
comptroller by reference. Copies of these forms are available for
inspection at the offices of the Texas Register or may be obtained
from the Comptroller of Public Accounts, P.O. Box 13528, Austin, Texas
78711. Copies may also be requested by calling toll-free 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.
] The model rendition forms are:
(1) General Real Estate Rendition of Taxable Property, (Form 50-141);
(2) General Personal Property Rendition of Taxable Property-Non Incoming Producing, (Form 50-142);
(3) Report of Leased Space for Storage of Personal Property, (Form 50-148);
(4) Industrial Real Property Rendition of Taxable Property, (Form 50-149);
(5) Oil and Gas Lease Rendition of Taxable Property, (Form 50-150);
(6) Mine and Quarry Real Property Rendition of Taxable Property, (Form 50-151);
(7) Telephone Company Rendition of Taxable Property, (Form 50-152);
(8) REA-Financed Telephone Company Rendition of Taxable Property, (Form 50-153);
(9) Electric Company and Electric Cooperative Rendition of Taxable Property, (Form 50-154);
(10) Gas Distribution Utility Rendition of Taxable Property, (Form 50-155);
(11) Railroad Rendition of Taxable Property, (Form 50-156);
(12) Pipeline and Right-of-Way Rendition of Taxable Property, (Form 50-157);
(13) Business Personal Property Rendition of Taxable Property, (Form 50-144);
(14) Watercraft Rendition of Taxable Property, (Form 50-158);
(15) Aircraft Rendition of Taxable Property, (Form 50-159);
(16) Mobile Homes Rendition of Taxable Property, (Form 50-160); and
(17) Residential Real Property Inventory, (Form 50-143).
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 December 20, 2007.
TRD-200706511
Martin Cherry
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: February 3, 2008
For further information, please call: (512) 475-0387