Honorable Robert S. Calvert Opinion No. WW-1020 

Comptroller of Public Accounts 

Capitol Station Re: Whether the Comptroller 

Austin, Texas of,Public Accounts has the 

c authority to promulgate a 

certain rule and regulation 

to be used In ascertaining 

the taxable gallons of Special 

i Fuels used for lncldental 

Dear Mr. Calvert: highway travel. 

You-have asked this Department for an opinion as L? whether 

a proposed rule and regulation, a copy of which Is hereto attached, 

can be legally promulgated by the Comptroller under authority vested 

in him by Artlcle,10.21, Ch. 10, Title 122A, Vernon's Civil Statutes 

This proposed rule or regulation provides for computing the 

amount of special fuels used on the highway and off of the.highway 

in the same manner as is provided for motor fuels (gasoline) In 

Chapter 9, Title.l22A, Article 9.13, V.C.S. 

Article 10.08, V.C.S., provides a method for accounting 

for the tax on a mileage basis and reads as follows: 

"In the event the tax herein imposed 

on special fuels Imported Into this State 

In the fuel supply tanks of motor vehicles 

and the tax on special fuels used In motor 

vehicles owned or operated by llcensed 

suppliers or other persons acting as users 

can be more accurately determined on~a 

mileage basis (that is by determining and 

using the total number of miles traveled 

and the total gallons of fuel consumed), 

or In caue It IS more practicable to so 

determine the tax, the Comptroller Iti 

hereby authorized to approve and adopt 

such basis." 

Article 10.14, V.C.S., Section 1, reads, In part, as 

follows: 

"(1) Except as otherwise provided by 

Article 10.15 of this Chapter, any licensed 

dealer who shall have patithe tax Imposed 
. 

Honorable Robert S. Calvert, Page 2 Opinion No. WW-1020 

by this Chapter upon.any liquefied 

gas or distillate fuel which has been 

used or sold for use by such dealer for 

any purpose other than propelling a motor 

vehicle upon the public highways of this 

State, or which has been sold to 'the 

United States Government for the exclusive 

use of said government, and any licensed 

user who shall have paid said tax upon any 

liquefied gas or distillate fuel which has 

been used by such user for any purpose 

other than propelling a motor v&lcle upon 

said public highways, may file claim for 

a rerun: of the tax or taxes so paid, 

. . . . 

Section 1 of Article 10.14, V.C.S., further &=ovldes that 

claims for refund shall be filed with the Comptroll-... onforms 

prescribed by the Comptroller and reads, In part, as follows: 

and shall show such other facts 

and'l&&mation as the Comptroller may 

by rule and regulation require. . . . ' 

Article 10.21, Ch. 10, Title 122A, V.C.S., provides, In 

part, as follows: 

"It Is hereby made the duty of the 

Comptroller to collect,- supervise, and 

enforce the collection of all taxes, 

penal'les, Interest and costs, due or 

that d[ ay become due under the provisions 

of this Chapter, and to that end the 

Comptroller Is hereby vested with all 

of the power and authority conferred by 

this Chapter. The Comptroller shall 

also have the power and authority to 

promulgate rules and regulations, not 

Inconsistent with this law or the Constltutlons of this State or the United States, 

for the enforcement of the provisions of 

this Chapter and the collection of all 

taxes, penalties, Interest and costs provided In this Chapter." 

Chapter 9 of Title 122A, V.C.S., provides for taxes on 

motor fuels or gasoline as defined therein and Chapter 10 of 

Title 122A, V.C.S., provides for tax on special fuels, such 

as L.P. gas and diesel fuels which are defined In Chapter 

10. Your request Is as to whether or not you are authorized 

to promulgate a rule or regulation allowing the same method 

of computing ,the taxes due on spedal fuels as defined In 
<. . 

Honorable Robert S. Calvert, Page 3 Opinion No. WW-1020 

Chapter 10, as Is authorized In the computing of taxes on 

gasoline as provided In Chapter 9 of Title 122A, V.C.S. 

Chapter 10 does not provide any method making It mandatory 

to compute the tax In any particular manner but provides a 

method that may be used. Article 10.21, V.C.S., authorizes 

the Comptroller to make rules and regulations for the enforcement 

of the provisions of this Chapter and the collection of all taxes, 

'penalties, Interest and costs provided In this Chapter. Article 

I 10.14, above set forth, also provides for the Comptroller making 

rules and regulations In connection with the computing of the 

taxes and refunds of special fuels. 

It Is the opinion of this Department that the Comptroller of 

Public Accounts has authority under Articles 10.14 and 10.21 

of Chapter 10, Title 122A, V.C.S., to promulgate the -ule and 

regulation, a copy of which Is attached, for the compv. ~ng of 

taxes levied by Chapter 10. 

SUMMARY 

The Comptroller of Public Accounts 

Is authorized by Chapter 10, Title 122A, 

V.C.S, to promulgate a certain rule and 

regulation (copy attached) to be used 

In ascertaining the taxable gallons of 

spe'clal fuels used for Incidental highway 

travel. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

JHB:cm 

: APPROVED: 

OPINION COMMITTEE: 

W. V. Geppert, Chairman 

W. Ray Scruggs 

Grundy Williams 

Joe Osborn 

Lawrence Hargrove 

REVIEWED FOR THE ATTORNEY GENERAL 

By: Morgan Nesbltt