Untitled Texas Attorney General Opinion ( 1942 )

OFFICE OF THE AITORNEY GENERAL OF TEXAS
AUSTIN
Ronorrblo QIorgd IL Shqmrd
troller or Publla Aooouatr
“9
A&u ln, hxew
lmr art
.
"(a) lhlua, whohaYe'bowl rrpulrod'to
pay the eptm Tu at tho tlms 0r aaln~ their
f ;/‘
.
O~OOBaelkru0i fo mopea or the fodoral
87rornun~ 1.80the mA lo o o p rm
t
tu,
purohuerin llruor thirtu IL 8. Wvora-
th*
mat ?orp1094. The dealor than rglw l
‘(b)
Z&ploys60of Fodual Qouwnmental \
yonolor urohars motoriu.1 azd pa the @tat@
Tax. O1.L ror twifd are then ri306 withthb .
arpartmrA dirsot rsea UarhLnrJton
proparlp sup-
Ro flll``ire la drduotd;houoror,
tt?$stlon rrlrlng is, ahauldone (1)pu
ornt or the rplllonago
be.do&&otwlbarorrolalau
are appawod, b6lngthe mount 0r tax never
aolXeoto6 by the Stdirfrasthe bmded dletrl-
butorspa n n the tax? (&ousomll 8 Ma.
2) 880. lF,&,f"
rialrtratlan804 lnfo- tattbbht1ola,
as well 8a rot the paymutt 0fapttn8w rurnhb
Ln(gthr r0m of itw0ioe 0r UIBIptJon rrd 0th~ _.
rompvlb6ricrr. haroln,an6tho mm la.
hmbr rpproprhwd ror luOhpurp000I.~
tk0tb 13 or u0 h``~it04 Llotor mi 5!~ kr, _’
ot ttKohthlr.quoted provhloal.r~Clrlnkgml park, donoernr
it80ir solelywith the Ibltumr le tom or mkin~ olrlar ror
d 0r frXO8 mid pOn 10 r rUOi ‘Old UithiB thr 8th
fi!Qd 6, uudor oorrdltPone 8hPoh do no tlooruo suoh tax, anA
door not nlrto to thr mattu or or parsons 8na
p~prrtp rroa th0 iti0i80tt80 or 1 trx andor tb
Coastltutlon6 or Toxaolr
or tho Unltod States. The two rltru-
tdr 0r tu pp0nta r0r rhlohs old81r0r’rerund18rrrog-
nlud under &otlon 4 of the Lot 6ret (1) ~8trnu8 uhuu
the tier ttulin quortlon 1s uaod br fhc rtlthato purohaur
ror purpowr lnd oprrrtlonr other then to pro 1 a motorrrhl-
al. uponthe hlghwayaot t& etrte of l’exa‘~r2) the.ixport
or lam by fir8 or othrr rooldont bf anr dlatrlbutor or othrr
puaon 0r notor rut1in quantltloa 0r.100 C;allons or more
lrter the tar hu bsrnpaidUQOII suchmotor ruol.
ti o80hiittb~80~n00``0d 0lfii1~3 r0r w~14 0r
the motor. tu.1 tax the purohared motor rue1is not ua@dto
.proJlaLmotor .ehloibs upon the hlghlmys;:Inyourrirrt
queotlom lt ie rsamaC that the aotorrueIwas uaod.top@-
011 motorirbialerupon the hlghn)r but rueh motorrchloler
wmrs OULMosopurtrd undu suoh ~onAltlon8 oni? olrobmknoor
88 to lrford.lmunlt~ fromrtrto tantlon,onthe ule or'on
0r stt0hmotor rw. As#umln~thrt the Fedrrml Oov~rnmat or
onm or its rdmlttod aganoleior lnatrurmntolltlor in thrpur-
.oharrr or thlr n&or ruol,b pusrtlonwhlohu) do nothero
puo up) the Laaunltr or rtioh purohrur rroathe motor ru0i
taxis not araokb an4 doar not-ubo br hlng that rppour
ln the FuelTax Tar but rrthor.froa “I;”
Motor t 0 lmpllortloa,
la aibitims or th0 con8tltutl0h.0r the tMt8b mt08.
The t mler klag unable to oolloetthe tax rrorg thr Oovorxb- .
smut, its lmnte.or h8trumnt0litior, 08 t&O uWaat0.
LOU, ~OUIIOB Oatiti~d.to.r0inDun0~t or th0 .*x w h!r-
‘rb
mob *drolor
br paidto thadlrtributor DLLthe nlo
flrrt
in Texas, &or, thr ``statutat~ #&0tom or aolhotloa dmrob~
muda aiOtrUutOr ln4, Sn Wra, thr doalor mo maa firttwl-
ly tu sollootori for.t&a 8ta+
noti& Stt’tk
orpeoltf.ruoh do&r la not,..khw
0 nrrly er implledly a 8 ~OlalMBt ulthln tha urvi88
%&%ootlon
2 aontaaplrtQua of tiio Be
an or tlm Koter i;oy Tu
mt, (fm. x3), noolrrr M rrarPth, -~
bmritr or rmntams
nrttna wh u th0 rawrod olrrr0r 0 ZUS~,~-O* ddxf8nt8
breed rithlnraidsution,. and rhouldnot be o3 lad upon to
bow th e ldaitlc+l buMon
.,__’ or hrring eoduct~dmm &l8 rLtlm
.1 i
I
r
Ooorm If. sh*Pwr(,
Roaorablo’ :
.Pam 4
.
thoro01rlmmt.who nooln th e l4 mnt.p th8mr. 10 lo-
o o r a lng ly
laamr pm rlrstquootlon ln the negrtlva.
We ltirrl.. answr your iiooond qao6tlon~ii'tbr
nog.tltoboosuw the ro~oirumnt.oi tho Motor Fuel Tsx
. I.m in oonnootlon ulth the sltuatloa outllnod thonln oa
E,agl; orrtlfr offoot. ktiolo 'lO65&13(h), Vernon'6
pr St.tutos, protlbor, in prt thstt"In00 went
shall a4 rerun4 be mcd~ to soy person L 0x008~ or thr
lotu61 6munt pala by auoh person 6nU the mount doduatod
orl&mllJ br thedlatrlbutor shallbe d6Quotrdin oomput-
lngtho wund.* Although tour qooondquestionr~braor8 a
#ltaatlan where 8 016361 ror rolmbunozuont 1s adloby the ..
Fodual Oovornmont ror aotor tu61 taxor uhiohit 1s arsm6d
saidOovunmant w8b not liableror in the tire lnstanoe, _
WVho14 upon tho omo p.rinoiplos 4i8ous8ob aboro (when
the .1&i ror rolmbursommat uemmudobr the doolrr rather
thanthe Oormnt) that moh ~A.~JII ir not . *rdund,~
in~i~d.bg th0 a~O-ip0kd p0rti0n th00r. s
.i
3tpno~ or3nstiuaontallt~ 0r tho
?o b r r U 8lh tltlo 4 io
bp ur o htaa sx motor
o -fr o0
ruu lnTo *, udlor~4!r 8. ‘8o fo tTQm1094
r ``~ (.qor.tloa
whlahw doh@t haredotermlno),~or LT. under the samepriml-
pi08 dr-OOMti~twu bI!EAUat 6aldrgon& or lnstruwn-
tuitt Or th 0 o dwmt i8 lB fh & to h a *r~wmnt
tr o lpth r se.8 0r m.880r th e wt0it 0r m0h ta u8 a 1 4m
m0t0rruupurohaudinlwa8 tlun~itrouldinnit.& rr0L
1owth.tth.donra.mtshoulkw~a.d. rholo6adaust.n-
oolrobeak ln rush tax relmbursmmat, the mot amouat ool-
loot&dtMa!it by the dlrtrl)utor4odlor eollutlonapta
by t&sAot. To allowthla alalmadtax rolmburu-'
provliled
mantto be Irrrenod or dlmlnirbrd by the tax on l$ or;,
thll
p~lh~n.p orlglnall solbby tho dlatrlbutot,uwldbotsn-
taaount to taxlq t i o Federal Ocwormmut, lt8~8@~nt#.ar
Ronorabl. Ooorga 8. Sh.m.r(L, P.R. 5
‘w. ‘t
:.
to thatox&t,
lrustrumOntalltlr8, o&tnrt to thr Uonatl-
tutlon aC the Unit-cd Stateo. mi8 0r thb 8t6-
20quit08h
tuto, rltho& plainand mandate in its tom8, rlmply
4~8 not h6v0ml0 dntlvb lr r 00int t&6 raot0r the ma-
8titutloa61 luaUrAt P08 aa4 this olafa ror nllabw8ommt or
MpamOIIt #hOtadbC p88~d iII it6 rtii UOUfIt.
‘PrU6ti.W tho r0ngOing ray answra y0u.rlnqulrlo6,
w are
YOU'S VOTf tX'Ult
APmovxD sm.24, 1942 ATTORNEY
(sl~od) Grover Z\ellors
FIRST ASSIGTAHT 4
ATToRRn tJxmuL