Tex. Tax Code § 24.33
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
If the owner of leased rolling stock resides in this state or maintains a place of business in this state, the chief appraiser receiving the lessee's report required by Subsection (b) of Section 24.32 of this code shall deliver a certified copy of the report by registered or certified mail to the chief appraiser responsible for appraising the rolling stock as provided by Section 24.31 of this code.
Tex. Tax Code § 24.33