Untitled Texas Attorney General Opinion ( 1965 )

April 1, 1965
Honorable Ben Atwell, Chairman Opinion No. C-411
Revenue and Taxation Committee
House of Representatives Re: Constitutionalityof
Austin, Texas House Bill 315, 59th
Legislature,Regular
Dear I%. Atwell: Session.
You ask the opinion of the Attorney General as to
whether House Bill 315, 59th Legislature, Regular Session,
is constitutional.
This Bill Imposes a new tax
11 upon the first sale,
distributionor use of motor
fuel in this State for pro-
ducing or generating power
for the operation or propul-
sion of vessels on the water-
ways of this State, an excise
tax of five cents (54) per
gallon, or fractlonalpart
thereof so sold, distrtbuted
or used In this State . . . .'
The tax is collectedby each "distributor"'who makes a
first sale, distributionor use of motor fuel in this State
as provided in Article 9.30 of this Bill. The tax Is re-
ported and paid to the State by such distributor in the
same manner ‘Inwhich he reports and pays the present motor
fuel tax imposed by Chapter 9 of said Title 122A.
L/ Distributoris defined in Article 9.01(4) of the present
motor fuel tax laws, same being Article 9.01(4) of Title
122A, Taxation-General,of our Revised Civil Statutes.
-1941-
Honorable Ben Atwell, Page 2 (C-411)
This type
of excise tax has been held constitutional.
State v. City of
El Paso, 143 S.W.2d 366, 135 Tex. 359 (1940).
See also Texas Constitution,Article VIII, Section 17.
It Is, therefore,our opinion that House Bill 315 is
constitutional.
SUMMARY
-------
Rouse Bill No. 315 pending
before the 59th Legislature,
Regular Session, is consti-
tutional.
Yours very truly,
WAGGONER CARR
Attorney General of Texas
WEA/fb
APPROVED:
OPINION COMMITTEE
W. V. Geppert, Chairman
Pat Bailey
John Reeves
Paul Phy
Milton Richardson
APPROVED FOR TEE ATTORNEY GENERAL
By: Stanton Stone
-1942-