OFFICE OF THE ATTORNEY GENERAL OF TEXAS

AUSTIN

Bonorable ho. E. Slie~pard Comptrollar OS Publio 

### AcaQunt8

‘Austin, ‘i‘s244
Dear fUr:

Unbar 

### aate of AU ai this Department u rioar st the kieral 467, tit*, aeg. 866. aa& ~~.by

Baoat* tb4 ~a@.minlstra .aotQ~~am1~as 

### nto6 an opiaian atton es Paysant8* Bill, &mate MU a appreprlatioo th fsgislaturo,ior Sun6 **prwimtionu** oS.Chi

**tlom** set farth in the pro- #la Aot, all of the ae Bill IN, Chapt8r 44,

ia the *mtor Fuel Tax XefwAu Divl.Elcml* l pprvpriaticnewo hemby aendit;loned that the eqeJ@itW@ 6kd.l not e%Mad the tOt~'I'446iPtI fiorp sualt f448."-.a.,

.‘~ 

### ,243

Hon. (ko. !T. Sheppard, &?

SeOtlon **1 (h)**  **of &net4**  **Bill 179,**  hate, Reg. f.se., 46th Dc@aleturs likewise maksa en appropriationto the Rotor Fuel Tar iterund tiviaion Or the Comptroller*s3frI0e Iuthc rollowing language

: "The Cozcptrollcr she;1 deduct one ($1.00)Dollar rrou all such refunaaes e riling tee, uhIoh ies shall be deduotedrrom ths warrant lseucd In payment or mmh reruud,whloh seid rmhag ice 8hall bo rat eeide ror the uea and benefit or the ComptrollerIn the e&lnIstratlonend enroroeltsnt of this eat, ee .uell de for the peyment or expensee In rumlehing the foxm or fnroios of sx4mption provId4A r0r lw4in; anu the 8aua Is hereby appropriatedror suah purpoeb.* (Undorsoaringours) X0 mu8t rirst Qatermlns whEoh or these two appropriation8 are oontrolllng

beiore we can exprers en opinion upon the sifeotOS the ‘Wmltation of Pepments" rider thanan. be thhk the appropriation laet mentioned,that is, the one embodied in hotion 1 (h) or **s4me Bin**  **179,** Acts, **Reg.** 

### s48., 46th 

### ~trgirktura rhouM OOBtrol over the rpealalxl&m appearing In the Qansral i)apartmcmtel Appropriation Bill, hereInabovequoted, bsoaaae it repriWnt# the laet oxpreesfonoi the IagIelature upon the subjeot and thoro is no .recrl oonfliotbrtueeh the two, Quito~tma sooh **appkepciation** uould not bo operativebeyond two years, **beoauso or**  the OOWtltUtlOMl re8trIotlonin this regrd. But, thou& oouobed in &mmral tera6, there Is en express appropriatton from 6 Spi30lrI0 fund.fora 600 finite purport 60 aa to satisfy the regulrmentrr, under the authorItlea OS thlr State, ror a valid appropriation. .Ths legislative raaord before ua rareals that the aot ooatainingthis appropriatIoft W&t to rlnel passage attsr the generaldepartefintal apprpprlation bill, end for the reason8 herelnefieretatab,we think It wan the intent or the Legislaturethat its laet~ appropriation

should sovorug This oo~oluelonIa reenrorosd whhsh we ooneidsr the purr ~8 and neocssdtyfor tha appropriation by Seatlon 1 (h) of Sfmate ill 179. Sootion 1 OS Senate Bill 179 Ie, in the meIn, en amendmmt. or the rsrund seations or Iiows Bill 847, Chapter 44, LLqt8, .Reg.Sea,, 4Srb Lagieleturo,.a6 emaa(lad

by house Bill 749, Chepter &O,..hcte,.Reg.

Se.., 44th Legieleture,ooumonlyknown a4 the Motor ru41 Tax tar. The entire aahome for a4mlnletsrLng the refund prOA visiona of the Motor Pus1 Tax Len, for oontrollingthe purohaaera-4



### eon. COO,

Ii. Sheppard,63

0r **motor** tu42. for **RhiCh** r4rtinas night be cleimsb,rind for roguletIng the riling 0r suoh **olaizm** an4 the i6cmanot 0r rafundwarrants thereon,was radicallyaltered by **tbe**

a

. .~ _. _. . - am&ding etatut?,+lth oon- _- espuem moreaee i[l ootn **me** worK arm axpaueo inaiaenczo trio a4m.lnietretion

or the Eotor Puel Tax Refund lew. **The dC&Ili8tlVlti~t**  deteils or the new Act relative to motor **fuel** tax rafu.n&S are too lengthy to quote here, but it ie **e3purant** from e reedlngor Section 1 of ~enett bill 179, dealingwith this subject,that the administrative duties reetingupon the Comptrolleror Public Aoaounte **by** virtue al thin new legielatlon are greatly lncraeet&otar ths duties whioh were obargsd upon him under existin@ 'laglrletion. It goss without saylng that .suoh new dutiee oraatanew en& additional Aa illuotratfve

of thie,we point to that portion or %%?i (4) Or stMt4 Bill 179 prWidin~.thtd *the lnroloee~of exemption requiredby this ect Shell be lurniehed,fret or ooat, by the Comptrollerto the lloansae. Au& no form Gr lnvoloe 0r exemption shall be used by the dealer or near or refundmotor rut1 other then tbosa Issued au4 furnlehadby the Comptroller."

Eeoauet of these oonslderetlons ye SOL) a oleer reaeon ror the appropriation by the legislaturein kectlon 1 (h) of henet. t379, or the prooetda rrom tbs 81.00 riling f44 ror rafund

This appropriation is pert end perotl of t!m very act oreetlk a&<lonaldutlea en4 eU&itionelexpensee lncltltnt to the emnletratlon or the Motor Fuel Tax Refund Law, and there is en txprts~appropriation or all 0r the funds derived rr0m this filing 

### it4 *ror'tbt use en& benefit Ott the Comptrollerin the edmlnlstratlon end mforoezcent or thia irat, 68 tit11

es rGr the payment or expenses in furnishingthe ram 0r invoioe or erbleptlon provided r0r~ hsrtin.* ks heretofore

pointed out, the Comptrolleris required to furnish, free or aoet, these lnvolots~or tremption. The item for etat%onory an4 printingoonteinetl in the Cenerel Cepertmentel hppropriatton Bill Is entirely inadequateto &over euoh expenses, in eadition to tba ueual stationeryen& prlntine axptnsse of the hafund Dlvleion. Vie think it mey be sold that the Legislature we8 oognizentof'

this fact, es well es of the fact that additionalduties an& additionalaxpenees were sntalledby the enactmentof Benate Bill 179, so aa to aeuso the appropriationa, spscifloas to amount end purpoee, in the General Departmental kppropriation

Bill, theretoforeenaoted,to be entirely lnadaqu8ta. h'aaoa the appropriationLn sisnatt Bill 179, epproprleting

all funda erlsine rrom refund iillng fees, to the voter yucl fi'ax

kefund Ditlalon of the Comptroller*6 Departmentfor the edminietretion or the rerun&provisionsor aald bill. Raring daterminedtbai thle appropriation ie the OOBtrolllne ona, we vi111 now prooasd to a &etsrminetlon or the 6lfeot tharaon 0r the WLinitation 0r Payments* ola~u6 appearbig ae a gdntral rider to L;enuts

flill 487, Reg. Sas;, 46th La~slatWe, o~maonlyHon. ceo. Li. aIeppara,#4

known e6 the Departmental Appropriation

Bill. The rrcope

and effect of this WLir31tatlon of Payc?slts*

rider upon the appropriation6 ror the various:

utate departruents oame od for the conalderetloa it this 0rricf2,

amI in DepartmentalOpinion :Jo. 308Z,dirsot6d to Corernor ;rj. Lee 0*Da1~161,

it wae held that the authorityof the Board set up **by** such rider, relatedonly to surplusesin lurid6 dedloatador devoted to a dsjmrtmnt*a use and b,snsiit, but not appropriatedto that departmctnt

eleewberethan in the *Llmltationot Pe)m6nta* alause. matmuch a6 that portion or Soctlon 1 (h) of SenateBill 179, under conoldsratlon

here, ie an outright appropriation to th6 Comptroller*s Department,or the Rsrund Di~iolon thamof, 0r all **ma8 eoll66tab**  iron filing re66, for the adu.lnlstratlon and enforasmentof tha reruna provl6lonsof the b"otor Fuel Tax Law, it follows iron the toregoing opinion that ths Board, aonetltuted by thp %lmltstlon of ' P6yment6" rld6r of the Departraantsl kppropdatlon Bill, would h6Ya no authorltyover suoh fUd6.

Trusting that this 

## ruriy amrwer6your Inquiry, w6 are
Yours very truly

APPROVEDSm 5, 1939

~.akcu, ATTORNEYGENMAL OF TEXAS