. . 

July 19, 1957 

Hon. Rdbert 9. Calvert Opinion No. WW-199 

Comptroller of Public Account.6 

Capitol Station Re: 

Austin, Texas 

Motor Fuel Tax Refund 

De&r Mr. Calvert: 

You have reque8ted an opinion a8 M whether you 

are authorized to pay a Motor FuIl Tax Refund. You refer 

to Article 

subdivlei6n (g 

Verhon’s Civil Btstutee, Mb particularly 

of Seatlon 13 of #ald~Artiole. aa laet 

amended by Acta, 1951, 52nd %egisiature, iage 695, Chapter 

402, Section XXII, Secsion 4. 

You eet forth the pertinent facts aa follovis: 

“A rancher onerates a 200’000 aCre 

ranch irj King Courit$, Texas which is 

b$ected North to S6uth by State Hi way 

No. 83, and Bast to Weet by State H si” ghway 

NO. 82, on which truoka, plctipS and 

power wagons are umed for all general 

ranch purposes. A power wagon is & truck 

upon which ie lnatalled a separate unit ured 

for lifting purpoeee. 

“In the CourBe of, the rcinch w&k 

these vehiclel), which are all licensed 

for highway uee by the State Highway 

Department travel doily or frequently 

over the bleectlng hlP;hwaJrs n moving 

such vehiglea from one divir i, on bf the 

ranch to another. They trrvel from 

short dietancee up to and ab far &s 

22 inllesl per trip between entrance# to 

the ranch divisions. The Cotiptroller 

ha8 declined to pay a tax refund claim 

filed by said rancher becauee ;no record 

~88 kept of the travel over the bigecting 

state highways and the refund motor fuel 

used in euch travel was not deducted fPom 

the claim. 
Ron. Robert S. Calvert, page 2 (WW-199) 

"The rancher contends that such vehicles 

are used entirely on the ranch (off the highway) except for Incidental travel necessary 

to move the vehicles from one ranch property 

to another, and that such highway travel is 

so Incidental to the basic ranch or non-highway 

use of such vehicles that it does not constitute 

a taxable use within the intent of the Legislature. 

8, 

. . . 

II 

. . . 

"Will you please advise whether the 

Comptroller may, under the existing law, 

approve a claim for tax refund In which the 

claimant has failed to deduct motor fuel 

used on the highway In incidental travel 

from one division of his ranch to another?" 

It is our opinion, based on these facts, that you 

properly declined to pay the tax refund claim for the reason 

that no record was kept of the travel over the public highway, 

and the refund motor fuel charged to travel over the public 

highway was not deducted from the claim. 

Subdivision (f) of said Section 13 of Article 7065b, 

as last amended by the same Act of the 52nd Legislature which 

last amended subdivision (g) of this Article is also applicable. 

The first paragraph of subdivision (g) of Section 

13 of said Article 7065b, as last amended In 1951, reads as 

follows: 

I' (g) No tax refund shall be paid on 

motor fuel used in automobiles, trucks, pickups> Jeeps, station wagons, buses, or similar 

motor vehicles designed primarily for highway 

travel, which travel both on and off the highway except as hereinafter provided. (a) If 

any such motor vehicles are used entirely for 

non-highway purposes except when propelled 

over the public highway to obtain repairs, 

oil changes, or similar mechanical or maintenance services, or when propelled over the 

public highway for other incidental purposes, 

or (b) if any such motor vehicles are operated 

exclusively during the period covered in any 
. . 

Hon. Robert S. Calvert, page 3 (WW-199) 

. 

refund claim ^. _. over prescribed . . courses Wnf3 

. . . between rixea terminals or cases, in wnlcn 

such vehicles travel the same mileage on 

the highway on each trip and the same mile- 

%ae off the hiahwav on each such trio. 

While the syntax of this paragraph might be altered 

for more ready comprehension, still It Is evident that the 

portion of this paragraph beginning with the first under;;;;lng 

qualifies all the preceding portion of this paragraph. 

portion ofxe law means just what It says: That a "corn lete 

record of each trip traveled over an art of th ub&- 

wa&' must be kept, including all tri;s'for incidizal purposes. 

8 record furnishes the basis of the deduction for motor 

fuel -on the public highway In the claim for motor fuel 

tax refund. 

The third paragraph of said subdivision (g) prescribes 

definite and exact methods by which 

"A claimant may account for any part 

of refund motor fuel used upon the public 

highway, and not eligible for tax refund,. . .'I 

These methods are clearly described and just as 

clearly require exact recorded measurement of gasoline or 

mileage charged to use upon the public highway and deducted 

from the refund motor fuel covered by any invoice of exemption 

in the claim. 

The fourth and last paragraph of said subdivision (g) 

reads as follows: 

"The records prescribed hereinabove 

shall be kept for a period of six (6) months 

from the date any claim, to which such records 

are pertinent, is filed in the Comptroller's 

office, and no tax refund shall ever be paid 

in whole or Iin part when a part of the motor 
Hon. Robert S. Calvert, page 4 (WW-199) 

fuel purchased on any invoice of exemption 

contained in the claim has been used to 

operate a motor vehicle, tractor, or other 

conveyance of any kind or description upon 

any public highway~for which a tax refund 

is not authorized herein, unless the 

claimant has kept for the time and in the 

manner herein provided a complete record 

of all such uses for which no tax refund 

1s authorized.", (Underscoring added) 

This fourth paragraph of s&d subdivision (g), like 

the first paragraph thereof quoted %bove, is clear and unambiguous in requiring a complete record of every trip traveled 

over any part of the public highway, irrespective of the purpose of the trip. 

The second sentence of the second paragraph of aubdivision (f) of said Article 7065b, Section 13, is In harmonv 

with the various provisions of subdivision (g)-of that Article 

wherein it states: 

"The claim for tax refund shall Include 

R statement that the Information shown in 

each duplicate invoice of exemption attached 

to the tax refund claim is true and,correct, 

and that deductions have been made from the 

tax refund claim for all motor fuel used on 

the public highway of Texas %i@ for %ll motor 

fuel used,or otherwise dlsposed~of~ in any 

manner ln'which:%'t&c refund ls:not authorized herein:" :(Underscorlng%dded) 

Subdivision-"(a) of said Section 13, of said Article 

7065b requires no IaterpretatJon and reads as follows: 

"In all refund claims filbh"under this 

section the ~burden shall be on the Claimant 

to furnish sufficient and satisfactory proof 

to the Comptroller of the claimant18 compliance 

with all provisions of this Article; otherwise, 

the refund claim shall be denied." 

This opinion does not consider nor relate to any 

type of tractor usage upon a public highway, In that your 

Inquiry covers only trucks, pick-ups and power wagons. 

(Paragraph 2 of the quotation from yourinquiry). 
_ . 

. . . 

Hon. Robert S. Calvert, page 5 (WW-199) 

SUMMARY 

When no record Is kept of "refund motor 

fuel" used by trucks, pick-ups, or Bower 

wagons while traveling upon a pub1j.c 

highway between divisions of a ranch, 

and such motor fuel is not deducted 

from the claim, as required under the 

various Sections of Article 7065b, no 

tax refund on any part of such refund 

motor fuel purchased %nd~ covered by a 

particular involc~ of exemption and 

used off of a public highway ie authorized. 

Yours very truly, 

WILL WILSON 

Attorney oeneral 

BY 

W. E. Allen 

Assistant 

WBA:gs 

APPROVED: 

OPINION COMMITTEE 

H. Grady Chandler, Chairman 

Mary Kate Wall 'I 

Howard Mays 

W. R. Hemphill 

Wayland C. Rivers, Jr.