HonorableHerb 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 Commissionall records and memorandapertaining to,

the enforcement of the provisionsof S.B. 268 and Chapter 13, Title 122A, Taxation-General, V.C.S., as amended. Dear Mr. Starch:

We quote your letter requestingan opinion from this office as follows:

"SenateBill 268, Chapter 587, ,62ndLeglslature,Regular Session, 1971, establishedthe Texas Vending Commission. Section 2 of Senate Bill 268, providesas follows:

"'Sec. 2. There are hereby transferred to the Texas Vending Commissionall of the duties, powers, functions,responslbllltles and authority heretoforeexercisedby the Comptrollerof Public Accountsunder Chapter 13, Title 122A, TaxatlonGeneral,Revised Civil Statutes of Texas, 1925,
as amended so that hereafter the term 'Texas Vending Commission" shall be substitutedfor the phrase "Comptroller"In said Chapter 13. This section shall be effective on September 1, 1971.'

"In view of the express provisionsof 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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of Pubslc Accounts Is required'totransfer to the Texa8 Vending Commissionall of his records, correspondence,and memorandapertainlng or relating to the enforcementof the provisions of Senate Bill 268 and Chapter 13, Title 122A, Taxation-General, Revised Civil Statutes of Texas, 1925, as amended.'

"Withoutall of the record%, correspondence, and memoranda now in the physical custody of the Comptrollerof Public Accountswhich pertain to the enforcement of the provisionsof 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, responsibilitiesand authority previouslyexercised by the ComptrollE of Public Accountsunder the provisionsof 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, everythingnecessary to make that power effectual or essential to the performanceof 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 Commlsslonmust have In Its possession all the records, correspondeqceand memoranda in any way pertaining or relating to the enforcementof these statutory provisions. Consequently,you are advised In answer to your question, that the Comptrollerof PublicAccount% has the duty to transfer to the Texas Vending Commissionall of his record%, correspondenceand memoranda pertainingor relating to the enforcement of the provisions of Senate Blll 268 and Chapter 13,

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HonorableHerb 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 Comptrollerof Public Accountshas ths duty to transfer to the Texas Vending Commission all of his records, correspondence and memoranda pertainingor relating to the enforcementof the provisionsof Senate Bill 268 and Chapter 13, Title 122A, Taxation-General, Revised Civil Statutes of Texas, 1925. /f Sjncerelyy,ours,

Preparedby Ivan R. Williams, Jr. AssistantAttorneyGeneral

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 ExecutiveAssistant

NOLA WHITE Flrst Assistant

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