Case Information
*1 GERALD C. MANN
Honorable George H. Sheppard
Comptrollers of Public Accounts
Austin, Texas
Dear Zlr: Opinion NO. o-2765-~
Re: Limiting Oplnlon No. o-2765, ~whlch holds a certain motor fuel tax re- fund claim to be lnvalld,‘to such portion of the claim as was based upon Invoices of exemption which were not Lesued at the time of de- livery of the motor fuel in questlon, and holding the balance of such claim as was based upon invoices of exemp- tlon duly and timely Issued, to be valid.
In our
Opinion MO. o-2765, we held a described motor fuel tax refund claim to be wholly Invalid and void because the sup- porting Invoices of exemptlon were not executed, Issued and delivered at the time of the delivery of the motor fuel Involved ln~ such claim, as requlred by Article (c) ,Revlsed Civil 7065a-13 Statutes of Texas, and that you were therefore required, under Article 4350, Revised Civil Statutes of Texas, to set up the amount of such refund claim warrant as a debt of the claimant to ;;zr”,;;te, and to refuse to Issue future warrants until payment
.
Upon re-examination of the factual statement submitted in your letter, it appears that only R portlon of this retind claim Involved motor fiel upon which an involce of exemption did Rut the opinion under not issue at the time of delivery thereof. r&view proceeded upon the assumption that invoices of exetiptlon had not issued at the time of the delivery of the entire amount of motor fuel covered by the claim.
Consequently, it is our purpose here not to depart ln anywise from the conclusions reached in our Opinion No. 0-2765, but only to llmlt the scope thereof in accordance with the fore- you are therefore advised that such portion of the’ going facts. motor fuel tax refund claim described by you, as was not support- ed by lnvolces of exemption issued at the time of delivery of the motor fuel covered thereby, is wholly void and you are requlred, uncter Article 4350, Revised Civil Statutes of Texas, to set up the *2 Ronorable George R. Sheppard, page 2 0-2765-A amount thereof as a - debt against the _. claimant, in~'the'lssasiice of _ . . *. . ruture warrants e nut the entlre claim 1s not lnvalidatti, and such portlon thereof as was regularly silpgorted by Invoices of eXemption which issued wlthln the time an8 manner proVfdeK.by law, IS' not vitiated by the."inv&lld portlon of the claim, &na the olaiinant within the meaning of said ls not a debt against Artlole 4350, Revised Civil Statutes of Texas.
Trusting this fully elarlfles the extent of our rullhg in Opinion NO. o-2765, we ere
Yours very turlg ATTORNEY GENERAL OF TEXAS By s/Pat 151. Neff, Jr.
Pat #. Neff, Jr.
Assistant APPROVED MAR 25, 1941
s/Grover Sellers
FIRST ASSISTANT
ATTORNEY GENZRAL
Approved Oplnlon Committee By s&E Chairman