**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 
**GROVERSELLERS ~noanw** 

**GCNCIAL**

Honorable Olin Culberron, Chnirman Railroad Connal~alon OSTaxa Austin, Texar opinion No. 

### O-7113
**R0:**

**Dear Sir:**  iv0have 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

alloanse 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 ng thia Aot, eaoh E 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, Onor 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 IBBUedafter 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 weunderstand 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:ehave 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 maynot bs made. Ses 27Tax. Jur. (Lioensea g75) pps~ 921, 922; City o? Rouston vs* Feizar, 76 Tex. 365, 13 S. W.266; Galveston County v8. Gorham, 49 Tax. 279; Austin National B8snkVS. Sheppard (SUP. Ct. 19%)‘ 71S. 1~. (2d) 242; and oompare Opinions No. O-6019 (refusing

### 525

Honorable Olin 

### Culberson-Page3

rsfundoffilingfeeforrsslestatelioenae)andOpinionNo. o-6302 (refusing refund 

### ofproportionatepartofpaokagastore p3rnIt fee).


### Wethereforeanawsryour 

### questionInthenegativa.
Yours vary 

### truly
ATTORNEYGENERAL OF

### TZXAS