Zl‘HE ii2TORNEY GENERAL 

OF TEXAS 

AUSTIN a. TEXAS 

October 9, 1959 

Mr. Jesse L. Nickerson Opinion No. W-712 

County Attorney 

Camp County Re: Amount of additional 

Pittsburg, Texas vehicle registration 

fee due upon corrected 

weight when affidavit 

is submitted that vehicle has not been used 

upon highways prior to 

Dear Mr. Nickerson: paying additional fee. 

On July 20, 1959, you requested an opinion of this 

Office based upon the following situation: 

"On or about March 20, 1959, a taxpayer 

registered, for the year 1959, a certain truck 

designated as a two ton Chevrolet Dump Truck. 

Registration was issued and the Tax Collector, 

in copying pertinent data from the preceding 

year's registration slip, showed the 1959 registration as empty weight as 6,500 lbs and 

the pay-load weight as 2,000 lbs. 

"At a later date, the Motor Vehicle Department 

advised the Tax Collector that a correction must 

be made showing the empty weight as 7,000 lbs. 

and pay-load weight as 4,000 lbs., so that the 

figures would coincide with the manufacturer's 

specifications. However, the letter indicated 

in lieu thereof a slip showing the actual weight 

could be presented by the truck owner, provided 

the weights be made by a bonded weigher. 

"On or about July 6, 1959, the truck owner 

approached the Tax Collector and attempted to 

follow the instructions of the letter issued by 

Motor Vehicle Department and, at the same time, 

giving a properly executed affidavit stating the 

the truck involved had not been used during the 

current registration period--from the beginning 

of the current year to the date of July b 1.. 

The Tax Assessor in turn advised the taxpayer 

that it would be necessary for him to pay the 

full year's difference between the original inthe 

tt - 
Mr. Jesse L. Nickerson, Page 2 (Opinion No. WW-712) 

correct registration and to correct registration increasing the empty weight 

from 6,500 lbs. to 7,000 lbs., and the payload weight from 2,000 lbs. to 4,000 lbs., 

rather than paying 9/12ths of the current year's 

registration fee in the correct amount. 'i 

"In view of R.C.S. 6675A-4, should a 

taxpayer be required to pay a full year's 

registration fee on an increase of weight 

to correct an incorrect registration issued 

at the beginning of the current year, when 

an Affidavit, properly executed, has been 

submitted by the taxpayer to the Tax Collector, 

stating that the vehicle has not been used on 

the roads and highways of the State, during 

the current year?" 

As far as we can determine, there is no case law on 

this point, nor have there been any previous opinions of this 

Office construing Art. 6675~~-4, V.C.S., which reads as follows: 

"Each application filed hereunder for registration or for chauffeur's license during 

April shall be accompanied by the full amount 

of the annual fee if the vehicle was operated 

on the public highways or streets during any 

part of April of that year, each application 

for re-registration filed during May or any 

subsequent month of that motor vehicle reregistration year, shall be accompanied by 

affidavit that such vehicle has not been previously operated upon the highways of this 

State during any portion of the current year 

and shall be accompanied by eleven-twelfths, 

ten .Gwelfths, nine-twelfths, eight-twelfths, 

seven-twelfths, six-twelfths, five-twelfths, 

four-twelfths, three twelfths, two-twelfths, 

or one-twelfth respectively of the annual fee. 

This section shall be in force beginning with 

the Motor Registration year 1934 and all succeeding years. Acts 1929, 41st Leg., 2nd C.S., 

p. 172, ch. 88, B 4; Acts 1934, 43rd Leg.,,2nd 

C.S., p. 5, ch. 3, 3 2." 

(The "current year" for registration purposes Is April 

1st to March xlst, both inclusive. Art. 6675a-3, V.C.S.) 

Prom the emphasized portion of Art. 6675a-4, it Is 

apparent that the "full amount of the annual fee" is due only 
_- .- 

Mr. Jesse L. Nickerson, Page 3 (Opinion No. WW-712) 

"if the vehicle was operzted on the public highways or streets 

during any part of April of that year." Although the registration fee in this case was paid for the full year (under an 

erroneous weight classification) the taxpayer swears that the 

vehicle was not operated on the public highways prior to July 

6. Therefore, he would have been perfectly within his rights 

to have waited until that date to register it. Since the original 

registration was defective, we should consider July 6 as the 

effective date of registration. On that date, g/12 of the annual 

fee would have been due; therefore, only g/12 of the difference 

between the original incorrect fee and the correct amount should 

be collected. 

SUMMARY 

Where taxpayer registered a motor vehicle 

on March 20, 1959, and it was thereafter determined that the registered weight of the 

vehicle was incorrectly stated, causing an 

additional registration fee to be due thereon; 

and where the taxpayer submitted an affidavit, 

as provided under Art. 6675a-4, that the vehicle 

had not been used on the public highways prior 

to July 6, 1959, the additional fee due on that 

date would be g/l2 of the difference between the 

original incorrect registration fee and the 

corrected fee. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

JRI:cm 

APPROVED: 

OPINION COMMITTEE: 

Geo. P. Blackburn, Chairman 

Gordon C. Cass 

Wallace Finfrock 

Riley Eugene Fletcher 

REVIEWED FOR THE ATTORNEY GENERAL 

By: W. V. QEPPERT