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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Documentation Requirements – Transportation
Rental or lease of an aircraft

The supporting documentation for reimbursement of the rental or lease of an aircraft must include both of the following:

  • the original or a copy of the Texas Department of Transportation's written approval of the rental or lease, and
  • a receipt for the rental or lease of the aircraft.

A receipt that has been altered by any person other than the owner of the aircraft is unacceptable. A receipt to which additional information has been added is considered unaltered if the additional information does not conflict with the original information on the receipt.

Used as a term of enlargement and not of limitation or exclusive enumeration. The use of the term does not create a presumption that components not expressed are excluded. Texas Government Code Section 311.005(13)
A contract with a term of at least one month that gives the lessee possession and use of property or equipment while the lessor retains ownership of it. Texas Government Code Section 660.002(14)
Includes an individual, corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association or any other legal entity. Texas Government Code Section 311.005(2)
Glenn Hegar
Texas Comptroller of Public Accounts
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