50-259 (Rev. 12-99/4)
Page 1 of 2
[23.124- Rule 9.4035]
YEAR
DEALER’S VESSEL, TRAILER AND OUTBOARD MOTOR INVENTORY DECLARATION/CONFIDENTIAL
Send original to: Appraisal District name and address
Phone (area code and number)
Send copy to: County Tax Office and address
Phone (area code and number)
INSTRUCTIONS:
If you own an inventory subject to the provisions of Sec. 23.124, Tax Code, you must file this dealer’s vessel, trailer and outboard
motor inventory declaration with the chief appraiser and a copy with the county tax assessor-collector not later than February 1 of each year. If
you were not in business on January 1, you must file this statement not later than 30 days after starting business. Failure to file this form is a
misdemeanor offense punishable by a fine not to exceed $500. Each day during which you fail to comply is a separate offense.
SEE BACK OF FORM FOR MORE INFORMATION ON FILING AND PENALTIES.
Owner’s name
Step 1:
Owner’s
name and
Current mailing address (number and street)
address
City, town or post office, state, ZIP code
Phone (area code and number)
Person completing application
Title
Name of each business at one location (attach additional pages if necessary)
Step 2:
Required
information
about the
business
Address of this location (street, number, city, state and ZIP code + 4) (attach additional pages if necessary)
Owner’s dealer and manufacturer number(s) issued by the Texas Parks and Wildlife Department (attach additional pages if necessary)
Give appraisal district account number if
Step 3:
Step 4:
available, or attach tax bill or copy of appraisal
Information
Ownership
or tax office correspondence concerning this
about the
statement
account (attach additional pages if necessary),
business
(Owner’s name)
Starting date of business, if not in business on
is the owner of a dealer’s vessel, trailer and outboard motor
January 1st of this year.
inventory
Breakdown of sales (number of units sold) for the previous 12-month period corresponding to the prior tax year. If you were not in
Step 5:
business for the entire 12-month period, report the sales for the months you were in business.
Breakdown
Net vessel, trailer and outboard motor inventory
Fleet sales
Dealer sales
Subsequent sales
of sales and
sales amounts
Breakdown of sales amounts for the previous 12-month period corresponding to the prior tax year. If you were not in business for the
entire 12-month period, report the sales for the months you were in business.
Net vessel, trailer and outboard motor inventory
Fleet sales
Dealer sales
Subsequent sales
$
$
$
$
State the market value of your net vessel, trailer and outboard motor inventory for the current tax year, as computed under Sec.
Step 6:
23.124, Tax Code (total annual sales from the inventory for the previous 12-month period corresponding to the prior tax year divided
Market value
by 12 equals market value). If you were not in business for the entire 12-month period, report the number of months you were in
of your
business and the total number of sales for those months. The chief appraiser will determine your inventory’s market value.
inventory
Net Vessel, Trailer and Outboard Motor Inventory
Market Value for
Sales for Prior Year
Current Tax Year
$ ___________________________________ ÷ 12 = ________________
sign
Authorized signature
Date
Step 7:
here
Sign the
form
If you make a false statement on this application, you could be found guilty of a Class A misdemeanor or
a state jail felony under Texas Penal Code Section 37.10.