Untitled Texas Attorney General Opinion ( 1946 )

OlRNEY ENEKAL Honorable George Ii.Sheppard Comptroller of Public Accounts Austin, Texas Dear Sir: Opinion No. O-7321 Re: Whether a Tax Assessor- Collector has the authority to deliver receipts to auto- mobil$ dealers to be issued by them covering the coilect- ion of the 1% Motor Vehicle Taxes due on the retail sales of Motor Vehicles, the license on the registration of M&or Vehicles and the fee covering the cost for making an appli- cation for the transfer of 8 title on a Motor Vehicle, You have requested the opinion of this department upon the captioned question. The occasion giving rise to this request is set forth in your letter as follows: "It is our understanding that a few of the Tax Asssssor- Collectors in the State are delivering receipts to automobile dealers to be issued by them oovering the collection of the 1% Motor Vehicle Taxes due on the retail sales of Motor Vehicles, the license on the registration of Motor Vehicles and the fee covering the cost for making an application for the transfer of a title on a Motor Vehicle. "Along with these receipts the Tax Assessor-Collector also delivers to the dealer the oar license plates that are given to an automobile owner when he pays the license on his oar. lhe receipts in question are the official receipts issued by the Tax Assessor-Collector, therefore the person who issues them is acting in the capacity of the Tax Assessor- Collector. The receipts in moat instances have the Tax As- sessor-Collector's name printed thereon, or his name is stamped thereon with a rubber stamp. "1 do not know whether there is an attempt by the Tax Assessor-Collector to deputize the oar dealer for this pur- Honorable George H. Sheppard, Page 2 O-7321 pose or not. At any rate, the receipt books and the tags or licenses are delivered to the dealer and they are carried to his place of business and are held there by him until the sale of the oar is made when the tax is colleated. "Does the Tax Assessor-Collector have the authority ,tofollow this practice?" Article 7047k. (Motor Vehicle Retail Sales Tax) providen that taxes levied thereunder "shall be collected by the Assessor-Collector of Taxes of the County in which any such Motor Vehiole is first registered or first transferred after suah sale." (Emphasis supplied), The Act further provides that "at the time the tar herein levied is paid to said Tax Collector, the purchaser shall file with said Tax Collector, the affidavit of such purchaser . . s setting forth the then value in dollars of the total aonsideration received a . " it is further provided that the "Tax Collector shall issue a receipt to the person paying the taxes presoribed." Article 6675a-2 (Registration of Vehicles) provides that "every owner of a Motor Vehiolo . 0 e to be used upon pu5lic highways of this State shall apply each year to the State Highway fiepartment through the County Tax Collector of the County in whiah he resides for the registration of each Vehicle owned or controlled by him for the ensuing or current calendar year." (Emphasis supplied). All through other sections of +tlcle 6675a it is made the duty of the Tax Colleo- tor to handle these registrations. The foregoing clearly demonstrates that the Motor Vehicle Re- tail Sales Tax collection and the registration of Motor Vehioles ore duties of the Assessor-Collector. ZJachAssessor-Collector of Taxes may -7 apposnt deputies to assist in the assessment and collection of taxes. Article 7262 presaribes the requisites attached to suoh a appointments. An Assessor-Collector does not have the authority ,toappoint deputies not ia accordance with the provisions of the statutes, It follows that if the car dealers mentioned in your request have not been properly deputized, the procedure outliued in your letter is unauthorized, Conceding that these dealers have not been properly appointed deputies. we call attention that their acts with reference to Motor Vehicle Retail Taxes and Registration of Motor Vehicles ar not invalid. These dealers have in effect been -- de facto deputies and their sots and deeds as suoh are binding. We trust the foregoing answers your inquiry. Yours very truly ATTORNEY GENERAL OF TEXAS . By s/Robert 0. Koch ROK:ms:nc A roved ot 3 1 4 s/Grover Sellers Robert 0. Koch AR 8enirai 09 L*s Assistant Appzz$ Opinion Committee by WVG Chairman