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Honorable Robert S. Calvert Comptroller of Public Accounts Capitol Station Austin, Texas OpinionRo. 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 conditionswhich are eet out below.
Your letter of May 13, 1957, containingyour request for an opinion, togetherwith the enclosed letter of Dewitt C. Rogues, Commander of the locp,l CivilAir Patrol Squadron, datedApril 22, 1957, and addressed to your office, indicate the following lnformatfon. The local squadron fs a part of the CivilAir Patrol, a volunteers

civilian organizationcharteredby Congress (the CivilAir Patrol Is establishedas a volunteer civilianauxlliary of theUnited StatesAir Force under the provisions of Sectfon 626-L, Tftle 5, and Section 201, Title 36, U.S.C.).
You indicate that there are four classificationsof missions which are flown by the Patrol which you describe as indicatedbelow:

"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 reimbursedby 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 trainingprogram for Its cadets.Hon. Robert S. Calvert,page 2 (WW-172)



## ‘3* It makes miscellaneous flights to transport sickAndyinjured person5, to transport blood plasma5 and serums, and to cooperatewith Sheriff's departmentsand State Highway Pa%rols in searching for lost or drowned persons and lost airplanes. '4. Each of +h

"*emembers of and volunteers to the Squadronmake personal trips in their privately-ownedplanesbut the CivilAir Patrol regard these personal business or pleasure trips as also constitudingofficial activities of the Patrol since each member of the Squadron is requfred to perform a minimum flying operation eachmonth to keep in trainingand practice for the duties directedby the Civil Air Patrol." On Air Force ordered search and rescuemissions and on civil defense Ground ObserverCorps missions, under orders from higher headquarters, the pilot is usually reimbursedfrom Federal funds for gasoline and 011 purchased and used. There is no reimbursementfor gasoline and oil used on any other flights of this Civil Air Patrol, On no flights do CivilAir Patrol personnel receive pay or per diem from any source.

The Austin Squadron of the CivilAir Pa%rol is composed sf thirty-sixmembers, each of whom owns an airplane which is used to fly %hemfssi~ons of the CivilAir Patrol.The squadron also mainlains two airplanes of its own which were donatedby the Air Force, and which are used to accomplish the purposes of the Civil Air Patrol.

In addi%ion to the flights flown by Patrolmembers, other local airplane owners, no%members of the CivilAir Patrol, 'arecalled upon and volunteer their services and airplanes in acoompifshing some of themissions of the CivilAir Patrol, particularly emergencymissions.

The question 7ou pose in your request for an opinion is substantiallythis: 'Towhom may the tax onmotor fuel (purchased in the name of the CivilAir 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 themotor fuel tax on fuel used in airplanes. Since the tax on gasoline used in airplane5 is refundableunder Art. 7065b-13, the question resolves itself into whether the tax on motor fuel used on Civil Air Patrol flights shouldbeHone Robert S. Calvert,page

## 3 (WW-172)

refunded to the Patrol or to the airplane owner5who fly the particular Patrolmissions.
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 CivilAir 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 themo%or fuel consumed.The flier, who purchases gasoline in the name of the Civil A%r Patrol for Patrelmissfons 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) ofArticle 7065b-139whfch 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 CivilAir ?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 Patrolby members of the Patrol to fly any of the mlssfons assfgnrd to '-he Patrol, Including training flights to ma$ntain proficiency, even though the fl9ghtmay also be for business OP personal reasons of the Patrolmember making the flight.

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

by non-memberswho have volunteered their services,which services are acceptedby the Patrol, and who fly any of the first threemissions set out above. However9 non-members cannotmake purchases of motor fuel in the name of the CivilAir Patrol for training flights as prescribedby 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 proficiencyby making training flights. Thus, the CivilAir 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 subsequentdate 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 Patrolby Itsmembers and by non-members flying Patrolmissions can be refunded to the CivilAir Patrol, except the tax'pafdby non-members cannotbe 80 refunded where the non-membermakes 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