Form 50-147 - Application For Allocation Of Value For Personal Property Used In Interstate Commerce, Commercial Aircraft, Business Aircraft, Motor Vehicle(S), Or Rolling Stock Not Owned Or Leased By A Railroad Page 4

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Form
Texas Comptroller of Public Accounts
50-147
Schedule 2: Commercial Aircraft
Other situs state is one in which the aircraft was continually used in the past 12 months or was present on the state’s lien date or in which
the owner was domiciled in the past 12 months or which levied a property tax on the commercial aircraft for this year. Texas situs is the
owner-carrier’s principal office in Texas or, if there is no principal office in Texas, the Texas airport from which the carrier makes the high-
est number of Texas revenue departures. A revenue departure is a departure made for the purpose of transporting cargo, passengers or
equipment for others for consideration and for which the aircraft is economically employed as it moves from point to point. This does NOT
include business aircraft (See Schedule 3).
Total Number of
Other Situs
Revenue Departures
Type, Make and Model of Item
I.D. Number
Texas Situs
State(s)
from Texas Airports in
the Preceding Year
Continue on additional sheets if needed
comptroller.texas.gov/taxes/property-tax
Page 4
For more information, visit our website:
50-147 • 03-17/4

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