Form 50-113 - Application For Exemption Of Goods Exported From Texas

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P r o p e r t y T a x

Application for Exemption of Goods Exported from Texas

Form 50-113

(“Freeport Exemption”)

______________________________________________________________________

____________________________

Appraisal District’s Name

Phone (area code and number)

____________________________________________________________________________________________________

Address, City, State, ZIP Code

GENERAL INSTRUCTIONS: This exemption applies to “freeport goods” as governed by Texas Constitution, Article VIII, Section 1-j and Tax Code, Section

11.251. The exemption applies to items in your inventory that (1) are or will be forwarded out of Texas within 175 days of the date you acquire them or bring

them into Texas and (2) are in Texas for assembling, storing, manufacturing, repair, maintenance, processing or fabricating purposes. The exemption does not

apply to oil, natural gas, or liquid or gaseous materials that are immediate derivatives of refining of oil or natural gas. The phrase “liquid or gaseous materials

that are the immediate derivatives of the refining of oil or natural gas” is defined in Comptroller Rule 9.4201. The amount of the exemption for this year is nor-

mally based on the percentage of your inventory made up by such goods last year.

APPLICATION DEADLINES: You must file the completed exemption application form between January 1 and no later than April 30 of the year for which you are

requesting an exemption. You must furnish all information required by the application. You may file a late application up to midnight the day before the appraisal

review board approves the appraisal records for the year for which you are requesting an exemption. Pursuant to Tax Code, §11.4391, if you do file a late applica-

tion and your application is approved, you are liable to each taxing unit for a penalty equal to 10 percent of the difference between the amount of tax imposed by

the taxing unit on the inventory or property, a portion of which consists of freeport goods, and the amount that would otherwise have been imposed.

ANNUAL APPLICATION REQUIRED: You must apply for this exemption each year you claim entitlement to the exemption.

OTHER IMPORTANT INFORMATION

Pursuant to Tax Code §11.45, after considering this application and all relevant information, the chief appraiser may request additional information from you.

You must provide the additional information within 30 days of the request or the application is denied. For good cause shown, the chief appraiser may extend

the deadline for furnishing the additional information by written order for a single period not to exceed 15 days.

STEP 1: State the Year for Which You are Seeking an Exemption

_______________________________

State the year for which you are seeking an exemption

STEP 2: Provide Name and Mailing Address of Property Owner and Identity of Person Preparing Application

____________________________________________________________________________________________________

Name of Property Owner

____________________________________________________________________________________________________

Mailing Address

_____________________________________________________________________

_____________________________

City, State, ZIP Code

Phone (area code and number)

Property Owner is a(n) (check one):



_______________________________________________

Individual

Partnership

Corporation

Other (specify):

________________________________________

___________________________

____________________________

Name of Person Preparing this Application

Title

Driver’s License, Personal I.D. Certificate,

or Social Security Number*

If this application is for an exemption from ad valorem taxation of property owned by a charitable

organization with a federal tax identification number, that number may be provided here in lieu of

_____________________________

a driver’s license number, personal identification certificate number, or social security number: . . . . . . . . . . .

* Unless the applicant is a charitable organization with a federal tax identification number, the applicant’s driver’s license number, personal identification certificate number, or

social security account number is required. Pursuant to Tax Code Section 11.48(a), a driver’s license number, personal identification certificate number, or social security account

number provided in an application for an exemption filed with a chief appraiser is confidential and not open to public inspection. The information may not be disclosed to anyone

other than an employee of the appraisal office who appraises property, except as authorized by Tax Code Section 11.48(b). If the applicant is a charitable organization with a fed-

eral tax identification number, the applicant may provide the organization’s federal tax identification number in lieu of a driver’s license number, personal identification certificate

number, or social security account number.

The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax

For more information, visit our Web site:

information and resources for taxpayers, local taxing entities, appraisal districts and appraisal review boards.

50-113 • 09-11/13