Texas Register, Volume 46, Number 17, Pages 2627-2862, April 23, 2021 Page: 2,704
2629-2862 p. ; 28 cm.View a full description of this periodical.
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Copies of the forms can be obtained from the Comptroller of Public
Accounts' Property Tax Assistance Division.
(1) The comptroller adopts by reference the following
[model] forms:
(A) Lessee's Affidavit Motor Vehicle Use Other than
Production of Income [of Primarily Non Income Producing Vehicle
Use] (Form 50-285); and
(B) Lessor's Rendition or Property Report [for] Leased
Automobiles (Form 50-288).
(2) A chief appraiser, lessee and [or] lessor must use the
comptroller's [model] forms [that are] adopted by reference in para-
graph (1) of this subsection, available from the Comptroller of Pub-
lic Accounts Property Tax Assistance Division unless the [non-model]
form:
(A) substantially complies with the corresponding
comptroller [model] form by using the same language in the same
sequence as the comptroller [model] form;
(B) is an electronic version of a comptroller
[eemptrollers model] form and preserves the same language in the
same sequence as the comptroller [emptroller's model] form; or
(C) is a rendition form [has been] approved by the
comptroller in writing before the form is used.
(3) A lessor shall maintain the affidavit, an electronic im-
age of the affidavit, or a certified copy of the affidavit and must pro-
duce the affidavit, electronic image of the affidavit, or certified copy
of the affidavit to the chief appraiser for inspection or copying when
requested, subject to the conditions of subsection (f)(1) of this section.
[After a lessee's afftdaxit is signed by a lessee and properly notarize+,
a lesseorm 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)(-)D) of this seetion-]
(4) ibject to the limitations that are proved in para-
graph 2) of this subsection, if a chief appraiser uses a form other than
the one that the emptroller has adopted then the chief appraiser must
make the form available to the lesser A ehief appraiser may not man-
date the use of his form in lieu of the cemproller's model form and may
not deny alesser's elaim for exemption based solely en the lesser's fail-
ure to use the chief appraiser's form-j
(4) [(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 under Tax Code, #1.085. [evered
by this section in a format agreed to by the chief appraiser and the
lesser]
(5) No provision in this section should be construed as lim-
iting the ability to electronically execute a document according to the
laws of the State of Texas.
(c) The Lessee's Affidavit for Motor Vehicle Use Other than
Production of Income (Form 50-285) should be completed by lessees
and the affidavit, electronic image of the lessee's affidavit, or certi-
fied copy of the lessee's affidavit should be maintained by lessors in
connection with applying for the exemption available under Tax Code,
11.252.
(1) For lessor to qualify for the exemption, the Lessee must
not hold the motor vehicle for the production of income and the motor
vehicle must be used primarily for activities that do not include the
production of income.(2) A motor vehicle is presumed to be used primarily for
activities that do not involve the production of income if:
(A) 50% or more of the miles the motor vehicle is
driven in a year are for non-income producing purposes;
(B) the motor vehicle is leased to the State of Texas or
a political subdivision of the State of Texas; or
(C) the motor vehicle:
(i) is leased to an organization that is exempt from
federal income taxation under Internal Revenue Code, 501(a), as an
organization described by Internal Revenue Code, 501(c)(3); and
(ii) would be exempt from taxation if the vehicle
were owned by the organization.
(d) The Lessor's Rendition or Property Report Leased Auto-
mobiles (Form 50-288) shall be used as the property report form re-
quired by Tax Code, 11.252(i) .
(1) To meet the reporting requirements of Tax Code,
11.252(i), the lessor shall list each leased vehicle the lessor owns on
January 1, regardless of whether the leased vehicle qualifies for an
exemption under Tax Code, 11.252, and provide the following:
(A) the year, make, model, and vehicle identification
number for each leased vehicle;
(B) the name of the lessee and address at which the
leased vehicle is kept;
(C) whether the lessee has designated the leased vehicle
as not held for the production of income and used primarily for activi-
ties that do not involve the production of income; and
(D) whether the lessor maintains a lessee's affidavit,
electronic image of the lessee's affidavit, or a certified copy of the
lessee's affidavit for the leased vehicle.
(2) To meet the reporting requirements of Tax Code,
11.252(j), the Lessor shall provide the form to the chief appraiser in
the manner provided by Subchapter B, Chapter 22, Tax Code.
1(d) A lesser satisfies the requirements of Tax Cede, - 1-22,
for exemption of leased meter vehicles if the lesser}
IM)properly em petes andtimey fes with the ref ap-
praiser the Lesser's Rendition er Prope ty Repert for Leased Automo-
bikes (Form 50-288);}
1(2) properly completes and timely fpes with the chief ap-
praiser the comptroller prescribedamodel application form (Lessor's
Application for Personal Use Lease Am le Exemptions);]
{(3) receives Lessee's Affidavit of Primarily Non Ineeme
Producing Vehile Use (Form 50 -285) that the lessee executed en er
before the date en which the required forms that are enumerated in
paragraphs and (9) of this soet have bn fib and
{{4) maintains each Lessee's Affiavt of Primarily Non In-
come Produing Vehicle Use (Form5-285) that pertains to each leased
meter vehi for which the lesser seeks an exemptionA
(e) To apply for the exemption allowed under Tax Code,
11.252(a), the lessor shall submit a fully completed and properly
executed Lessor's Exemption Application Motor Vehicles Leased for
Use Other than Production of Income (Form 50-286) to the chief
appraiser pursuant to Tax Code, #11.43 and 11.45, and indicate at
the appropriate space on the form that the lessor is applying for the
exemption allowed under Tax Code, #11.252(a) for each qualifying
leased vehicle.46 TexReg 2704 April 23, 2021 Texas Register
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Texas. Secretary of State. Texas Register, Volume 46, Number 17, Pages 2627-2862, April 23, 2021, periodical, April 23, 2021; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth1330690/m1/78/: accessed July 18, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.