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**OFFICE OF**  **THE AlTORNEY**  **GENERAL OF**  **TEXAS :** 

**I AUSTIN**  **aRQ ”** **LR SLLLL~S** 

Honorable Geo. Ii. Sheppard Comptroller 0r Public AOoount8 State of Texas iruatin, Texas Dear Sir: 

### OpinionNo. c-k.6 Rer Tirmsallow

claim 

### forreiund

OW gallons of gasoline llaensed dealer,:and obtalm t the time 05 Usll~ery. of dell~sry, under date of **r0queeting r0itma**  **or** 

### tax on

P the Comptroller ieaues warrant refunding i gaZlons uPed. OThequestion now arises as to when limitation run@ on the r&and or the tax on the remaining 500 gallons.

**wb4mtion** a or .s,eotlon 13 or the'ldotor Fuel A6t

. read8 in part at3follows: 3.. “,

### 405

,
.^. uonorable Ceo. 3. Shep.jard, page 2

nV:!:hone olaimant purchases or aoqukres for use motor fuel upon which a refund, of the tax lnaybe due, he shall within six (61 months from the date or delivery o.f the motor fuel upon whloh a refund is olaimed, and not thereafter, file with the Comptroller an affidavit upon suoh form as maybe presoribed by the Comptroller.

. . ncNorefund shall be madewhere motor fuel is usea later than six (6) months from date of delivery or appropriatlon, and no refund shall ever be madewhere it appears Won the invoice, or from the afS&avlt, or other evoidenoe .~ submitted, that the sale or delivery was mademore than six (6) months prior to the date of filing of the applloation for refund. The date of filing shall be the day suoh olala Is actually reoelved ln the .Comptraller*s offloe. In addition to other penalties presoribea In this Artiole, It is herein provided that a felony oonvlotion for a violation of any provision of this Seotion of eaid Articls shall automatioallp forfeit the right of said oonvioted person to sell motor fuel for refund purposes, and shall forfeit the right 

### or said oonvloted person to rile a olaim and obtain a refund ror a period of one (1) year from the date of said oonviotion.9 "You all1 note from the above quoted Seotion that it provides no reiund shall be madowhere the motor fuel is used ;;iy than six months fron the date of dsliVtprs or aPProDrlaA *Must the olalmant use the 500 gallons and file **hie** olalm with the Cowtroller by July 1, 1944, whloh Is 8lx months frsm&e, date of delivery, or does he have until IWvember 1, 19l4, 5.rwhloh to use the motor fuel and file his alaim, which later date is six months from the date he filed his former olaln? Vhen a olalmant has riled his claim in due order and **time, showing**  **ti qucmttty**  or motor .fusl on hand and unused in such olalm, does the phxase 'or appropriation* extend the period ol linitatlon on the quontlty, on hand for six months fro,x data suoh olaim is filed with the Comptroller?W In this oonneotion it is neoessary to oonstrue thevarious subaeotions of Geotion 13(d), Artiole 7065(b), Vernon’s hnotatea Civil Statutes, in order to olassify the persons entitled to a refund or the motor fuel tax thereunder.

### 406

i:,,, ao?lorable Geo. II. Sheppard, page 3

The term 9efuud dealer" Is defined by the Artiole aa rollowe 8



### \ “The tern *refund 

### dealer*wherever used in thla Artlole shall meanany **dealer,** distributor, or other person who engages in the sell1 

### ~o",'s~;~r,,'u2t:; El aJ)roDrlataB for his Ownuse 

### a onwhich a refund of the tax paid on suoh mDtor fuel lB authorized by this 

### Artiole.n SubBeOtlon (i&j 

### or Seotlon13(d)of theArtt01e 

### defines ths two olasses of usere entitled 

### to taxrefundsas follcmsr

“anj- person who wrohasee motor 

### rue1In the State **or** 

### Texa8,atitiny

distributor

who awroDriates motor rue1 for use.
. . shall be refunded the amount **0r** euoh taxse

. . .v Subseotlon (b) 

### of Se&ion 1.3(d) of theArtloleprovides 

### forthelssuanoeof a refundUealQr~slloeneetoaell ruohmotorfuel,ana 

### is Inpartas folltxws:

9?0 refund of the tax shall be granted to any permm, 

### 01 numt iii&if 

### Era, oorporation, or otherwise,uulesssuoh elhasbeen ohasearr0mor 

### useabs a lloensed refund dealer as pr 

### isArt101e:

. . ." Subseotion 

### (0)or SectlOn 

### 13(d)or 

### theArtiole~:prcnldrn Sor involoes of exemption to *be demandedby 

### thepurohaaeror forrefundpurposss, and 

### uponeaoh or upon saofi sromiation 

### r0ruse of. tax my be 

### olaimed,an invoioe Of exemption shall be 

### issuedahowlng the date of Buohdellver~, Or of snob apDroprlation for use
. . .v

Subsection (a) of Seotlon 13(d) of the Artlole provides for the filing %na payment of Olalms for refund;

-(aI Zhen a olalmant purchases or acaulres for use motor Cue1 upon which a refund of the tax maybe due, he shall within six 

### (6)months 

### fromthe motor fuel upon which a refund is 01 rile 

### with the Coaptra3J.er anarfidav presarlbed by the ComptrolSer. S l n. . Honorable Gee. K. Shepwrd, page i+

“No refund shall be madewhen motor fuel la used 

### ---- later thas sir (6) months from the date OSUellve;

### F9or appropriatioQ and no refund shall ever be .-de when it appears from the luvoioe, or fro= the afSi&mlts, or other eVldencs submitted, that the sale or more than six (6) months prick the the amlloatlon SOTr8Sund.W (3mphasss ours) Brom the foregoing subsootiom it is apparent that the Legislature intended to and did distinguish between a prtson whopurohases motor fuel for us%.and a distributor who

rotor Suol for use. 

### !Phroughout these subaeotione the word8 ***purohasi3w,** applied Tdell* or *aale” **and** ndelivew is to a person who urohasos motor fuel from a lloenaed dealer upon whl.oh a clak!i tax 

### ~ofundmaybe filed, while the ueage oS the word8 *appropriation” or *Appropriate for useWand 

### *AOQU~ZW*

or *aoquisition~ is applied to a dlstrib tor who ro riate@ or sets aside e portion of motor ;- ---&hxom hie

to be used r0r 

### the speoifle purposes 

### set rorth in the Artlole entltllng him to a rel’und OSthe tax.

prior to July 1, 1944.


### In mswer to ths eeoonbquestion,sincethe 

### olaiment wae~ a purchaeer Sroma lloenaed dealer and not a distribute who ~pProJtr%at

rd suoh motor Sue1 

### ewouia the 

### phrase“or 

### appropr8 not extend the period OSlimitation OS US8 or filing hi8 olaim for refund within 83.x (6) aonthe Sromthe dote o? dellvem of 8Uahmotor fuel to him.

Trusting that the foregoing Sully **snswers** your questlone, we are Yours very truly



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