Untitled Texas Attorney General Opinion ( 1942 )

.. ... : .. .. OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN . UnCnYY,,.,,r.r,n., ,Cv.._Cr^Y C-*.C ^ .- . --.....-..-..-.. --.-.-- ~Th~.*llroaQRotkemat Act of 1935 metqp 8 8y8tea for thrpnymntpt annultieres pamfonrto aaployramof rdl- rad8 ondm oatnln oanbltima. These wmdlti~ lacluddlal4 age,thirty year8aerrloa, m totalai& prmenant Qiubilltloe. rlie’ mosey rm gqf:ne theannuities i&l&i ~8urabd under ttu~ aot wa8 approprlatadout.o? the *Fremury. (49 Stat.96-n) The oarrlereTaxlagAct Qr 1935 lewtrd~ a gadtated a da e tu 00ta . llr o d!llr ai lo a a la ~ lIIOCW ta x o z x 8h slr aploy~8 aad the acaq eolleot$Q wei aoveradl&o ttk 2rueue~. (49 wet* 974-977). Lbla Ted Reed, m 3 1% la 0.w apinion thaf the Lagl8laulre ln68nuea te atithorfae rnllfoeU8 to grrint fro0 pea068 *or &tua&ute trezu- portat1on to peMioll.u +xployeea ad amhua or their idme, uhrtker'the puwlon waa beinp, paid by~the wqloyor wader l private ~ptalon ly a tnrorm by t&e gotermmt unQe a @meawn% peyb``~ayalmn to rldah both the eil lqer end amployoea oan- 'Ph. laportaat ocaait@rat f on, la our oplnioa, la the reletdoa;hlp exi#b~nQ; betweanthe ocmpanisa mod in 4rtlele ~&406 and OCRoi~thair amp1aye.a. Our aaawc+r ta your Wnqulry la aaoordia& in t&o afflrarstfn+