Honorable Herb Starch 

Acting Executive Director 

Texas Vending Commission 

1411 West Avenue 

Austin, Texas 78711 

Opinion No. M-992 

Re: Whether, under Section 2, 

S.B. 268, 62nd Leg., R.Si 

1971, the State Comptroller 

must transfer to the Texas 

Vending Commission all 

records and memoranda pertaining to, the enforcement 

of the provisions of S.B. 

268 and Chapter 13, Title 

122A, Taxation-General, 

Dear Mr. Starch: V.C.S., as amended. 

We quote your letter requesting an opinion from this 

office as follows: 

"Senate Bill 268, Chapter 587, ,62nd Leglslature, Regular Session, 1971, established the 

Texas Vending Commission. Section 2 of Senate 

Bill 268, provides as follows: 

"'Sec. 2. There are hereby transferred to 

the Texas Vending Commission all of the duties, 

powers, functions, responslbllltles and authority 

heretofore exercised by the Comptroller of Public 

Accounts under Chapter 13, Title 122A, TaxatlonGeneral, Revised Civil Statutes of Texas, 1925, 

as amended so that hereafter the term 'Texas 

Vending Commission" shall be substituted for 

the phrase "Comptroller" In said Chapter 13. 

This section shall be effective on September 

1, 1971.' 

"In view of the express provisions of Set- - 

tlon 2, Senate Bill 268, tie ask the following 

question: 

"'Whether, under the provisions of Section 

2, Senate Bill 268, Chapter 587, 62nd Leglslature, Regular Session, 1971, the Comptroller 

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Honorable Herb Starch, page 2 (M-992) 

of Pubslc Accounts Is required'to transfer to 

the Texa8 Vending Commission all of his records, 

correspondence, and memoranda pertainlng or 

relating to the enforcement of the provisions 

of Senate Bill 268 and Chapter 13, Title 122A, 

Taxation-General, Revised Civil Statutes of 

Texas, 1925, as amended.' 

"Without all of the record%, correspondence, 

and memoranda now in the physical custody of the 

Comptroller of Public Accounts which pertain to 

the enforcement of the provisions of Senate Bill 

268 and Chapter 13, Title 122A, Taxation-General, 

Revised Civil Statutes of Texas, 1925, the Texas 

Vending Commission cannot perform Its responslbllltles and duties delegated to It by the State 

Leglslature.M 

The provisions of Section 2 of Senate Bill 268 are plain 

and unambiguous. Where a statute Is plain and unambiguous, It will 

be enforced accordin 

596, 161 S.W.2d 455 7 

to its words. Anderson v. Penlx, 138 Tex. 

1942); Texas Highway Department v. Gorham, 

139 Tex. 361, 162 S.W.2d 934 (1942). The duties, powers, functions, 

responsibilities and authority previously exercised by the Comptroll

of Public Accounts under the provisions of Chapter 13, Title 122A, 

Taxation-General, Revised Civil Statutes of Texas, 1925, as amended, 

codified as Articles 13.01-13.17, Taxation-General, Vernon's Civil 

Statutes, are now Imposed by Section 2 of Senate Bill 268 on the 

Texas Vending Commission. Whenever a power Is given or a duty 

imposed by statute, everything necessary to make that power effectual or essential to the performance of the duty Is conferred 

Terre11 v. Sparks, 104 Tex. 191, 135 S.W. 519 

It Is our opinion that in order for the Texas Vending 

Commission to perform the duties Imposed upon It by Senate Bill 

268 and Chapter 13, Title 122A, Taxation-General, Revised Civil 

Statutes of Texas, 1925, as amended, the Commlsslon must have In 

Its possession all the records , correspondeqce and memoranda in 

any way pertaining or relating to the enforcement of these statutory 

provisions. Consequently, you are advised In answer to your question, that the Comptroller of Public Account% has the duty to 

transfer to the Texas Vending Commission all of his record%, 

correspondence and memoranda pertaining or relating to the enforcement of the provisions of Senate Blll 268 and Chapter 13, 

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.’ ’ 

Honorable Herb Starch, page 3 (M-992) 

Title 122A, Taxation-General, Revised Civil Statutes of Texas, 

1925, as amended. The Comptroller, In order to have a complete 

receipt for records transferred, may retain copies of such 

records. 

SUMMARY 

The Comptroller of Public Accounts has ths 

duty to transfer to the Texas Vending Commission 

all of his records, correspondence and memoranda 

pertaining or relating to the enforcement of the 

provisions of Senate Bill 268 and Chapter 13, 

Title 122A, Taxation-General, Revised Civil 

Statutes of Texas, 1925. 

/f 

Sjncerely y,ours, 

Prepared by Ivan R. Williams, Jr. 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

Kerns Taylor, Chairman 

W. E. Allen, Co-Chairman 

Guy c. Flsher 

Ray McGregor 

Michael Stork 

James Maxwell 

, 

SAM MCDANIEL 

Staff Legal Assistant 

ALFRED WALKER 

Executive Assistant 

NOLA WHITE 

Flrst Assistant 

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