OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

GROVERSELLERS 

~noanw GCNCIAL 

Honorable Olin Culberron, Chnirman 

Railroad Connal~alon OS Taxa 

Austin, Texar 

opinion No. O-7113 

R0: 

Dear Sir: 

iv0 have r0r reply 

reading aa Sollowar 

Refund of lioenae 

butane gaa handler’s 

%r. 0. 8. Park, Alvapdho, 

oatlon for a lloenee(to 

the Gas Utilities DioSai 

deposited with 

lioense 1rsuoa; 

to bs.Asrd with liquoffed petroleum gases as a 

fuek’, nor shall euoh person, firm, or oorporation engage in the dale, traneportatlon, dispensing or storage o? liqueifed petroleum gases 

within this state, exocrpt where stored by the 

ultimate oonswner for consumption only, without 

having tirst obtained from the Railroad Commlrslon of Texas under the provisions of this Aot 
527 

Honorable Olin Culbarson - Page 2 

a lloanse 80 to do. Applloations for auoh lloanaes shall be In writing and shall ocmtain 

such In?$rqa$f;on as the CoauuIaaIon shall presoribe. 

Y3eotlon 10. For the 

expanses of 

firm, 

administer E ng thia Aot, eaoh 

urpoaa o? defraying the 

car oration or assooiation engaged 

Q 

E 

araon, 

n one 

or more o the pursuits named In subaaotion (1) 

of thir aaotion, axoapt as otherwise provided 

In this Bubaaotion, shell at the time of lsauanoo 

of such lloensa, and annually thereafter, on or 

between September 1st and September 15th of aaoh 

oalandar year pay to the Railroad Commlaaion a 

special ?ee o? Twenty-?lVa ($25.00) Dollars; aroept 

that eaoh person, tinn, or corporation who 

OparntaB a trUOk Or truOk8 In ths wholeeale or 

retail delivery of liquefied petroleum gas, shall 

at the time o? issuanoe of such lioensa, and 

annually thereafter, On or between September 1st 

and September 15th of aaoh oalendar year, pay to 

th8 Railroad OommIaaIon a apsoial fee .o? Fiitp 

($50.00) Dollars, and vhen Buoh ?I?ty dollar fee 

Is paid, said firm or oorporation shall not be 

iiable for the payment of the Twenty-fiva ($25.00) 

Dollar fee as provided herein. 

“I? the lioen8e here provided for ia IBBUed after 

the month of September of any year, all fees 

shall be prorated to the rezriaining portion of 

the year to August jlat following, but In LO 

oasa lass than one-fourth of the total annual 

fee,” 

p. 629). 

(Chapter 558, Aots 49th Lag., R. S., 1945, 

As we understand the facts set forth In your letter, 

the lioensee in question voluntarily paid the lioense fee proTided for under the provisions of the Butane Gas Act and a 

lioense was lsauad. He now desires a refund of the fee. 

T:e have found no nroviaion In Title 102 of the Revised Civil Ststutas o? Texas, 1925, or any amendments thereto, 

Whereby the Legislature has authorized the refund O? such a 

license fee. Under the olroumstanoes set forth In Your latter, 

the law Is well settled that a refund may not bs made. Ses 

27 Tax. Jur. (Lioensea g 75) pps~ 921, 922; City o? Rouston vs* 

Feizar, 76 Tex. 365, 13 S. W. 266; Galveston County v8. Gorham, 

49 Tax. 279; Austin National B8snk VS. Sheppard (SUP. Ct. 19%)‘ 

71 S. 1~. (2d) 242; and oompare Opinions No. O-6019 (refusing 
525 

Honorable Olin Culberson - Page 3 

rsfund of filing fee for rssl estate lioenae) and Opinion No. 

o-6302 (refusing refund of proportionate part of paokaga store 

p3rnIt fee). 

We therefore anawsr your question In the negativa. 

Yours vary truly 

ATTORNEYGENERAL OF TZXAS