OFFICE -OF THE AlTORNEY GENERAL OF ‘TEXAS AUSTIN

Eon.. George E. sbeapsra Cciqtrollerof Public Accounts Austin, T e x aa

,~or,.the Fortya f ex on the

tionsa law bscame effectivees 1, and the questionarise3 8s to

The stetu:e ir. C’$XZEtiOLl ii3 drtiOY.6 16, t~GUS6 Bill xo. 8 ?orty-ccvonth L6&faQ#, WiliCh ii333668 8 tcz on Ccr &.n oil me11 services.

4 Se&ions 1 and 2 of t&it st3tutxi.povide 00 Poll~v~s:. -

George 8. Sheppard,Faze 2

;-. Vaction I..

.. (3) The tern 'pcrsonVshall

of this Article ffisen 3na inror tns purpose ma0 indivi&wfis, prrtnorohips,

firms, joint stock c021p3nis3, essscintions, and corporatioil3. "(b) Zvery person in this St&a engqesd in the businass of furnishing any service or poricr3ing

any autg for othsrs for a consi& erationor coupensotion, with the u3s of any device, tools, instruments or aquipaent,olectrical,mechanical,or otherMae, or by means -of nny cheticccl,

electr:col, or mschanical processwhen such service is garformed in connection

with th6 ccnsntingof the oosing ssst of any foil

or gas well or the shooting or acidizln$ the forsotionsof such wells or .the surveyingor testing of the sad3 or other formatinnsOS the earth in any such oil or &as viells,

shall report on the 20th of each month and pay' to the Comptroller, at his office in Austin; Texas, an ocaupation
; tax equal to tpo ana two-tenths (2.2)per

. cent of the gross amount reoelved from said service furnishedor duty qarformed,during the calen&cr month next prsceaing. The ssld report shall be executsdusder oath on a form prescribedand fu&W.sheaby ths ComptrolLer,

. "Sec. 2. A completerecord of the business transacted,togetherrrith any othor lnformmtionthe Comptroller may require shall be kept by eaoh person furnishingany service or performing

any duty subjecttosaid fsx, v?Lich said raeores shall be kept for a FsriOd of t?w (2) yB?irB,

open to the inspectionof the Comptroller

of Public Accounts Or the Attorney G,nersl of this State, or their aut!:orized

rspresentatives. T~Q Comptroller ah311 havs the suthorityto oclopt rules and rsgulntionsfor the enforcementof this AP title an& the collectionof the tax leVi6a hwein.*f

:Gear&e 11. Sheppard,Fqs 3

: IB stqtad in I?.ttsrney General's Opinion no. O-3627. d:?tad

June 27. 19.L.l.

We think S-As is 2 tax on~~a~Vica furnished'4ndmbutp 3erScr:md.* It is 2n excise on opsrstionsllperSor;lad in connection

With" certain Oil Mel1 services. It is not a tax on the gross recei;?ta,

but it is rnaasursa by the gross receipts reoeivsdby the operator,ati it is not due until the next inonth after thegross rece13tsare recaivea. AQ this iaw aid not go into asseot until Xay 1, 194.l.

it a0c,s

notspzly to oper-tionsp.zrSomebprior to tb:t tine, unless the language of the ststuta shows a clear intent that it apTlg to acts prior to that date. w8 find no such language. In thecase of RO6E5U.,L COUNTY V. KAWW3 OOVYE, 69 Tax. 172, 6 S.W. 131, the court tisia : m!r. Risho:, says: *In the absenae of sny special indicationor reason, end EE a comon rule, a statutewill not be applied ratrospectivaly, even when there is no ctnstitntional '5 impeaiaent. Some of tha cases appear to hold that to work an exceptionto this rula the rat,- rospeotiveintentmust appear in the words j~tbe~elves.' (Bishop on The mitten Laws, seo.

. * See slao the cs3es of IEZi%AR P* TZRRiZL, 115 ',. Tax. 530r 2P4 8.7:. 946, and CITY OFPCRT ViGRTR v. 3XORROy;','28&

S.W. 275.

T&G tax is.xsasursd by recajgts rsceived for operetionsps~riorma Ray 1, 19&l, or thereafter. F fiareiless

OS ::hen

the receipt3are ~CGiVQd by t he pep Zoo maa6 liable for the tajc, a ts% ia only au0 if those .raceiptsnro for taxable oper3tiona,thet is, opentions Rorfor~edafter the la59 was in effect. Our anmer to your questionis that no tax acorues fron raC6ipt3 the operator receive& during ?&y, 194l. in pagnlent

of servicea Surniahed an4 duty periornaddurtag Ansil, 1941.