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Get Tx Comptroller 50-244 2011

Bility requirements of law. WHERE TO FILE: Each declaration must be filed with the county appraisal district s chief appraiser and a copy of each declaration must be filed with the collector. DECLARATION DEADLINES: Except as provided by Tax Code Section 23.122(l), a declaration must be filed not later than Feb. 1 of each year or, in the case of a dealer who was not in business on Jan. 1, not later than 30 days after commencement of the business. A dealer is presumed to have commenced business.

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