-;...J.,. ‘. 

Honorable Robert S. Calvert 

Comptroller of Public Accounts 

Capitol Station 

Austin, Texas 

Opinion Ro. WW-172 

Re: The legality of paying 

tax refunds on motor fuel 

Dear Mr. Calvert: to the Civil Air Patrol. 

You request an opinion of this office as to the legality of paying motor fuel tax refunds to the AustLn'Squadron of the Civil Air Patrol under certain conditions which 

are eet out below. 

Your letter of May 13, 1957, containing your request 

for an opinion, together with the enclosed letter of Dewitt 

C. Rogues, Commander of the locp,l Civil Air Patrol Squadron, 

dated April 22, 1957, and addressed to your office, indicate 

the following lnformatfon. 

The local squadron fs a part of the Civil Air Patrol, 

a volunteers civilian organization chartered by Congress (the 

Civil Air Patrol Is established as a volunteer civilian auxlliary of the United States Air Force under the provisions 

of Sectfon 626-L, Tftle 5, and Section 201, Title 36, U.S.C.). 

You indicate that there are four classifications of 

missions which are flown by the Patrol which you describe as 

indicated below: 

"1. At times the Austin Squadron performs 

observaXon missions for the Civilian Defense 

Ground Cnrps, for which mlssione the pilots 

or plane owner8 are usually reimbursed by the 

Federal Government for the cost of the gasoline 

and oil used. 

"2. The Squadron operates orientation 

flights over the area assigned to it a6 a 

training program for Its cadets. 
Hon. Robert S. Calvert, page 2 (WW-172) 

‘3* It makes miscellaneous flights to 

transport sick Andy injured person5, to transport blood plasma5 and serums, and to cooperate with Sheriff's departments and State 

Highway Pa%rols in searching for lost or drowned 

persons and lost airplanes. 

'4. Each of +h "*e members of and volunteers 

to the Squadron make personal trips in their 

privately-owned planes but the Civil Air Patrol 

regard these personal business or pleasure trips 

as also constituding official activities of the 

Patrol since each member of the Squadron is 

requfred to perform a minimum flying operation 

each month to keep in training and practice for 

the duties directed by the Civil Air Patrol." 

On Air Force ordered search and rescue missions and on 

civil defense Ground Observer Corps missions, under orders 

from higher headquarters, the pilot is usually reimbursed from 

Federal funds for gasoline and 011 purchased and used. There 

is no reimbursement for gasoline and oil used on any other 

flights of this Civil Air Patrol, On no flights do Civil Air 

Patrol personnel receive pay or per diem from any source. 

The Austin Squadron of the Civil Air Pa%rol is composed sf thirty-six members, each of whom owns an airplane 

which is used to fly %he mfssi~ons of the Civil Air Patrol. The 

squadron also mainlains two airplanes of its own which were 

donated by the Air Force, and which are used to accomplish the 

purposes of the Civil Air Patrol. 

In addi%ion to the flights flown by Patrol members, 

other local airplane owners, no% members of the Civil Air 

Patrol, 'are called upon and volunteer their services and airplanes in acoompifshing some of the missions of the Civil Air 

Patrol, particularly emergency missions. 

The question 7 ou pose in your request for an opinion is 

substantially this: 'To whom may the tax on motor fuel (purchased in the name of the Civil Air Patrol and used on Patrol 

flights) be legally refunded under the terms of Article 7065b- 13, Vernon's Civil Statutes, which article provides in part 

for the refund of the motor fuel tax on fuel used in airplanes. 

Since the tax on gasoline used in airplane5 is refundable under 

Art. 7065b-13, the question resolves itself into whether the 

tax on motor fuel used on Civil Air Patrol flights should be 
Hone Robert S. Calvert, page 3 (WW-172) 

refunded to the Patrol or to the airplane owner5 who fly 

the particular Patrol missions. 

To justify the refund of all the taxes to the Patrol, 

it is necessary to find that the Patrol is the purchaser of 

the gasolfne and therefore entftled to the refund. Texas'Compans v. Miller, 165 Fed, 2d ill,? cert. den. 333 U.S. WO. 

When Civil Air Patrol missions are flown, the gas, of 

course, is being used for Patrol purposes, and hence, it 

would follow that the Patrol is the user and, In effect, the 

purchaser of the mo%or fuel consumed. The flier, who purchases 

gasoline in the name of the Civil A%r Patrol for Patrel missfons fs, accordfngly, merely the agent for %he Patrol. 

Therefore, the tax on motor fuel which has been purchased fn the name of the CSvil Air Patrol can be refunded legally to the Patrol w%thout v%ola%%ng subsection (1) of Article 7065b-139 whfch forbids the assfgnment of the right to 

receive a tax refund, fn the following instances; 

1. Where motor fuel is purchased in the name of the 

Civil Air ?a%rol to opera+ the two airplanes which are assfgned to the Austin squadron. 

2. Where mo%or fuel is purchased in the name of the 

CfvLel ALr Patrol by members of the Patrol to fly any of the 

mlssfons assfgnrd to '-he Patrol, Including training flights 

to ma$ntain proficiency, even though the fl9ght may also be 

for business OP personal reasons of the Patrol member making 

the flight. 

3. Where motor fuel is purchased in the name of the 

Cfvil Afr Patrol. by non-members who have volunteered their 

services, which services are accepted by the Patrol, and 

who fly any of the first three missions set out above. However9 non-members cannot make purchases of motor fuel in the 

name of the Civil Air Patrol for training flights as prescribed by the fourth mission set out above so that the Patrol can receive the tax refund, since they are no% members 

of the Patrol and have no duty to maintain proficiency by 

making training flights. Thus, the Civil Air Patrol cannot 

receive tax refunds for any private, personal or business 

trips of non-member flfers even though these flights would 

have a tendency to increase the proffeiency of the fliers 

in the event they are called upon a% a subsequent date to 

fly other types of misseons under the authority of the Patrol. 
Hon. Robert 5. Calvert, page 4 (WW-172) 

SUMWiRY 

The tax on motor fuel purchased in the 

name of the Civil Pfr Patrol by Its members 

and by non-members flying Patrol missions 

can be refunded to the Civil Air Patrol, except 

the tax'pafd by non-members cannot be 80 refunded where the non-member makes a personal 

or business trip. 

Very truly yours, 

WILL WILSON 

Attorney General 

BY 

o Zwfe & r 

Assistant 

LFZ:bk 

APPROVED: 

OPINION COWTTEE: 

H. Grady Chandler, Chairman 

Wallace P. Ffnfrock .---- 

Houghton Brownlee. Jr. 

REVIEWED FOR THE ATTORNEY GENERAL 

BY: 

Geo. P. Blackburn