1Export of nuclear reactors, reactor pressure vessels, reactor primary coolant pumps and circulators, "online" reactor fuel charging and discharging machines, and complete reactor control rod systems, as specified in paragraphs (1) through (4) of appendix A to this part, are subject to the export licensing criteria in 110.42(a). Exports of nuclear reactor components, as specified in paragraphs (5) through (11) of appendix A to this part, when exported separately from the items described in paragraphs (1) through (4) of appendix A to this part, are subject to the export licensing criteria in 110.42(b).
The Guide indicates that Acommercial personal property consists of both inventory and FF&E (furniture, fixtures, and equipment)@ and goes on to list various types of fuel dispensers in the Guide=s appendix, including Aservice station equipment, signs, piping, and tanks.@ [Emphasis supplied.] Yet, as has previously been discussed, a fixture affixed to land is an Aimprovement@ and Areal property@ under the Texas Tax Code. Tex. Tax Code Ann. ' 1.04. The Guide is accompanied by no evidence of its application or authority, nor are these issues briefed for this court. On the other hand, the affidavit of Jeff Johnson, submitted by CNB, reads as follows:
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