Tex. Tax Code § 22.04 · Subchapter A. INFORMATION FROM TAXPAYER
REPORT BY BAILEE, LESSEE, OR OTHER POSSESSOR.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) When required by the chief appraiser, a person shall file a report listing the name and address of each owner of property that is in his possession or under his management on January 1 by bailment, lease, consignment, or other arrangement.
(b) When required by the chief appraiser, a person who leases or otherwise provides space to another for storage of personal property shall file an information report stating the name and address of each person to whom he leased or otherwise provided storage space on January 1.
(c) This section does not apply to a warehouse for which an exemption for cotton has been granted under Section 11.437.
(d) This section does not apply to a motor vehicle that on January 1 is located at a place of business of a person who holds a wholesale motor vehicle auction general distinguishing number issued by the Texas Department of Motor Vehicles under Chapter 503, Transportation Code, for that place of business, and that:
(1) has not acquired taxable situs under Section 21.02(a)(1) in a taxing unit that participates in the appraisal district because the vehicle is described by Section 21.02(d);
(2) is offered for sale by a dealer who holds a dealer's general distinguishing number issued by the Texas Department of Motor Vehicles under Chapter 503, Transportation Code, and whose inventory of motor vehicles is subject to taxation in the manner provided by Sections 23.121 and 23.122; or
(3) is collateral possessed by a lienholder and offered for sale in foreclosure of a security interest.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 50, eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 779, Sec. 5, eff. Jan. 1, 1994; Acts 2003, 78th Leg., ch. 1276, Sec. 15.001(c), eff. Sept. 1, 2003.
Amended by:
Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 9, eff. September 1, 2005.
Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.02, eff. September 1, 2009.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.22.htm
- Text hash
- sha256 1fd4e077e227cf24896d9b1066f6a392008a3aa3d475a34d47a2a20abdc9e99b
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code § 11.437EXEMPTION FOR COTTON STORED IN WAREHOUSE.Printed as Section 11.437
- Tex. Tax Code § 21.02TANGIBLE PERSONAL PROPERTY GENERALLY.Printed as Section 21.02(a)(1) | Section 21.02(d)
- Tex. Tax Code § 23.121DEALER'S MOTOR VEHICLE INVENTORY; VALUE.Printed as Sections 23.121 and 23.122
- Tex. Tax Code § 23.122PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS.Printed as Sections 23.121 and 23.122
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.