You have requested our opinion concerning the propriety of an expenditure by the Parks and Wildlife Department from Texas Parks Fund 31 for operational expenses of the state parks. The current appropriations act contained a general appropriation from Parks Fund 31 for use by the Depart- ment.

Texas Parks Fund 31 is established by article 7.06(3), Taxation- General, V. T. C. S. , which provides in part:

Fifty cents of the tax levied under this Article on each 1.000 cigarettes shall be credited to a new special fund known as the Texas ,Parks Fund which may be used by the Parks and Wildlife Department for the acquisition, planning, and development of state parks and historic sites.

This article limits the use of Texas Parks Fund 31 to the “acqui- sition, planning, and development of state parks and historic sites. ‘I This limitation was apparently assumed in Attorney General Opinions M-1164~. (1972) and M-1061 (1972). and similar language in other statutes has been held to establish such a limitation. See Johnson v. Ferguson, 55 S. W. 2d 153 (Tex. Civ. App. -- Austin 1932, writzm’d. )

The use of Parks Fund 31 for the construction of a state office building to be used for “wildlife scientific research and comprehensive park and statewide outdoor recreational planning ‘I has .been held to be within the meaning of the limitation. Attorney General Opinion M-952, (1971): Other authorized uses indude planning for the statewide development of all park lands within the state, M-1164 (1972); and providing relocation assistance costs

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The Honorable Clayton T. Garrison - Page 2 (H-575)

involved in the acquisition of land for planning and development of state parks and historic sites. M-1061 (1972). These uses were considered to be within the limitation of article 7.06( 3) since they pertained to the acquisition, planning, and development of state parks and historic sites.

In our opinion, operational expenses may likewise be pertinent to Accordingly, to the extent that the operational expenses of these activities. the Department are referable and allocable to the acquisition, planning, or they may be financed from Texas development of state parks and historic sites, Parks Fund 31.

SUM-MARY To the extent that operational expenses of the Parks and UFildlife Department pertain to the acquisition, planning, or development of state parks and .historic sites they may.be financed from Texas Parks Fund .31. Very ~truly yours, Attorney General of Texas APROVED: NDALL, First Assistant

DAVIDM . KE

Opinion Committee

jwb

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