*1 OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN

Eonarable 0. X. Talbbt

aolmty AttoraQy

asamp, Terse ' oplnlon lo. 0:

BQar 81lY Ret AddlW lltoenre s 6

OS aomnerala IQl@l 8h be puld in uat 'II Pe8idQaoe of 4 A littor of Ray thlr drpertmeat, That psrt OS miole 66750-2 0t that RQV~B~~ aivu stdi- UtQa of Texas, petilaeaat to tbn, Queotlon b~sors UII, ma&r *2 ~:nornble C. W. Talb&, Psga 2

publie hlghuayir OS this State, ud crbah ohauf- four, &all apply sooh year to the State High- way Depnrtment through the County Tax Colleotor of the caonty in whiah he mesides SOP the 1'0 is- tratfan of each lsueh vehlole ovmul OF oontro f led by him, or Sbr a oheuSfmr's li~cm8e, Sor the @XlBUiQJ OX’ tum.‘ent calbn?lm moSr 01 unex~lmd portion thereof * * l ." Conetmalng maah statute, ve held ia our opinion Ho.

O-1950 that 8 oorporatlon &ml& regieter Its equipment in the county OS its ryldeatuo. Our opinion Ro. O-1023 cormtrued the word roeidenoe to be synonymous vlth dom~oiln, The domiolle of a corporation ia the place OS its prlnoipal ofiioe.

The oorporatton involvitd ln your InqulFJ, having here- tofore paid lloerme Seer en the equfpmnt involved to the Tax Colleator of Travir County, Texa8, hew l atablimhed the ownership and oontrol OS suoh equipment am being in the corporation. Em- ing so l mtabllahed ovnersh.tpZntthn oorporation, u&the owner reelding ln Travis County, %x88, we bolleve that~the additions1 Sllfn@ Sees uhould be paid in Travlll CounW, Texas, end you am so edvlred.