f?RICE DASIEL 

.\,mtSEY GESERAL April 28, 1947 

Hon. George H. Sheppard 

Comptroller of Public.Acccunts 

opinion No. v-170 

Austin, Texas BE: The refund of 

motor fu8l tax 

to one converting 

naphtha to light-. 

er fluid for mark- 

., eting in small 

.contaQers. 

Dear Mr. Sheppard: 

In your letter of April 9, 1947,.gcu request the opinion of this department upon the application of the Gibson Products Company, Seagoville, 

Texas, for refund .of motor fuel taxes paid by- said 

concern upon naptha (ooming olearlp within the d&i.- 

nition of motor fuel) which it purchased and put up 

in ssall containers for sala as cigarette and c,igar~. 

lighter fluid. 

seot:od~ Artiole 7065b, ... provides as 

follows: 

. 

"Any person who puro,hases motor 

fuel in the State of Texas, and any 

distributor who appropriate8 motor 

fuel for use when such motor fuel purchased bg such person or used by such 

distributor ior operating or propel- .' .~. 

lingany stationary gas engine or tractor used ior .agricultT+ral purposes, 

motor boats, airoraft, or for any purpose other than use in a motor vehicle . 

operated or intended to be operated in 

whole or-in part upon any of the public 

highways, roads, or streets-of the 

State of Texas, on which motor fuel tax 

has been paid, either directly or indirectly, shall be refunded the amount.of 

such taxes so paid, b' the distribqtor, 

exclusive of the one 9 1) per cent deduction allowed distributors upon the 

first sale, distribution or use of said 
. . 

Hon. George H. Sheppard - Page 2 (V-170) 

motor fuel, for Collecting and remitting the tax and for evaporation and 

;!. 

other losses in the manner and subject 

:., 

to the limitations and conditions de- 

~; 

scribed herein. Provided, however, 

that no greater emount shall be refund- ,i.:

ed than has been paid'into.the Treasury 'yj 

on any motor fuel. The tax actually 

paid by any distributor or person shall 

$$ 

be refunded-'as:pxovided herein ~01% fac- : 

tor fuel not subject to the tax.* 

kletily before the Gibson Products Company 

'is entitled t0.a refund, it must establish its right 

th8r8tOYund8r the terms of said statute. The only basis.upon~which the~'Gibson Products Company can qualify 

for a refund.ie that portion of the statute reading a6 

follows: 

." ., 

n 

than us: 

:. or for any purpos8 oth8r 

in a motor vehicle Op8Tat8d'or 

int8eded to b8 Op8I&t8d in whole. or in '._' '. 

paasupoe any of the public highways, . Ed 

or streets of the Stat8 Of.Texas, .' 

on which motor rue1 tax'haa been paid, 

% 

either directly or 'indireotly. .:., ." 

: ' '. 

Concededly, the us8 to which this concern' 

appropriates the naphtha, namely,, conv8rting it into 

,!. 

cigarette and cigak lighter fluid sold'in small quan- i 

titi8S iS a use for SOm8 other pUFpOS8 other th8n us8 

in a motor vehicle operated or intended to be operated" :' 

inwhole or in part on any of-the public highways, &a., 

Of the State. 

We are of the opiqion that the Gibson Products Company is in truth the consumer aS COnt8mpk&8d, 

under the statute rather than the purchaser of the mll 

quantities of cigarette and cigar lighter fluid oonverted by the oonsum8r into these.small quantiti8S and 

sold promiscudusly to the ultimate users of this fluid. 

It follows that the Gibson ProduotS Company 18 entitled 

t0 a refund as a qualified COnSUU8r'fOr a.purpose other 

than use in a motor vehicle operated or intended to b8 

operated in whole or in part upon any of the'pubdio highways, roads, eto.j'of this State.'. We assume, of course, 

that it has met the.'other prov%sions of'the statute in 

regard to timely filing application for refund and has 

made use of the naptha,'a motor fuel; within the..time 

prescribed by other provisions of the Statute. I 
. l 

Hon. George H. Sheppard - Rage 3 (V-170) 

If naphtha, a motor fuel, is converted into cigarette and cigar lighter 

fIuid and sold as the latter product, on8 

who converts such motor iU81 into such 

US8 is under the terms of Article 7065b a 

contnmef and entitled~ to a reiuad as a 

consumer for us8 other than in a motor 

vehicle Operated or intended to be operated in who18 or in part upon any Of th8 

publio highwaya, roads or streets of the 

State of Texas; provided, such con&uaer 

08I1 qualify under the other provisions of 

the act in timely Presentin&? a claim for' 

r8tUd and in the tiUl81y 

fuel thus converted. 

LFL/lh/wb ' li 

use of the motor 

Yours very truly 

ATTORNEYWiNERAL OFTRXAS 

APPRUVED APRIL 28, 1947 

2.L a!iiiLd 

ATTORNEY GRRERAL OF TBx4s