._. 

## ‘723

**OFFICE OF**  **THE ATTORNEY**  GENERAL **OF TEXAS** 
**AUSTIN**

## Y25

the guroho~o or agpropdrtion, lf any1 th sollarrad &as of burLnate of ~11.q the 

### m2m8rof dulSvery. Afldthe .;oiQ hlrofoe of rxealrtlon

ahall Ihow theroon atioh other laof other reoood8 of motor to

## 726

## 727

Honorable Osor-;a

B. SheppOr4,PagO 8

Moreover, itwill bo noted ?TOO the ua4rrlInO4 provieione of the above-quoted portions of the YDtOr me1 Tax Lar, that the dupliaato of the invoise of ex~ztptf~ whiah I% required to be exeouteaat the time of delivery of the motor fuel, Is giveo to and re~~lu8with the u.8Or Of such %WtOr ?Uei, i.e., the tax refund oldmnnt. And l uoh ueer or olaiaant Ir 

### l 6dItIonally **tied into**  **tha tram**  action by beingr-qilirra to sign the lnroiae of u8aptfOA, and th@ lioemee or hi8 agent ir erprem817 ,pIvbibitrd irem 8igning 

### for said wroha8sr 

### or u8er. **An4** Wh4~ 8uOh Olaii~- ant or 

### user 6eekr, to 

### reooverfrom the Coisptaller the 

### rc fundable tar. he I% required to file an affidavit rith thr Comptroller,containing oertein

## aerigfieteafaOt8, **inoludiag** a atatemmt that the miniormtion 8tetOd In the ettaohd auplI6ate copy of the Iaroioe

### of l xea#Ion I8'true and oorxeot aa P dUpliOat0 OOPY @? tk iB+OIOii O? 

### l X8G?I&+tiOA 18 reqrrlnd ta acoa~t.panyraid affidavit end olaim;

Thir tnvoiasof exemption **bpr8** the 88ts of it8 eX88UtiOA and dolitrx’y, IAndth# OtifSSBt #lMlT8 to t&8 **eorxoatnems oi**  8uoh &at8 In the affblnvit whioh 

### l soim~ro Uld.rttpQOrt8

hi8 Olnirti

iOr refurib

Of th8 tar. phi8 18 8 ssatterto whioh he aah properly end esount*ly sake Oath beaaure hr, the olaimant, I8 6 flrty bo 88I4 In~oIoOof 

### l emption by being r8puIrea to 8Ign came, r&o~g vith the meller,at the time of drlitem of the motor ?Uol, and to retain the duplieste thereofuhicrhla reQulr4d te bo delitrred to him et th%t tI?%e.

A eonaldemtion Df the pmmissl 

## oontine8#UU that the motor fuel tax refund OlaISant In the IAAteBt, d&588, 

## ana5lmIlar eaeee, cnnnctbe held blmlO88, 8~8 under the faatual situationprerentsd in your letter, but is crhargesSle

with the train of Oc~.~~taOBoe8 whiah follow8 from the failureor refueal of the IaterrstedpartIe %O exeeutea or cause to be **execute&, art**  **the tins**  **of** the 4O11~6~~ 

### of ths motor fuel In me6tIOa, a 

### 3rwor ID~oioO f ti **~~:sn~~%** 3x4 *?I t that all the Dther reprlbre**t~~ ‘** **et,stu~%?a?~ %id**  **and** smfo~seable **Fefun4** abin have been co~i?lied with, an" tht the motor ?uOl involvedwas aotuallyu%eU for euoh yUl'gQSe8 SO to %!ak8 the tax thereon otherwiser~fiuideble. 'Phi.6 plaia stdd

Waietakable mindate of tbe Legislature,rec_juirlng the Ccmptroller to diaalloar any **rdfunnd**

el%im where the IJWoIee

## 728

Ho:~orutlsGeorge II:, Sheppard, Pa&s 6

of .sxsx:?tlcn

was not tl-alp executed, wvasdeslr-pod as an enforoesent fcahhre of the law, to prevent or lesnekn the filin;.of fraudulent r+fur.t? claims, an3 should be .ivcnfull 0frioaoy. The at,tutes alted do not give to the seller or u3er of the :ot.or fuel, or t.heComptroller, any dlscrctlon, in lnUlvid*~loasas of h~~rdshlp, towaive
or relax tho z~~q~Arenents of the statute.

It :a our oglnicn that the olaim described in your lnqalry 1s renderedwholly lnvalldan::toi6 by the failure of the aup$orting inroicsof exem:%fon to be 8x@- cuted, issuedand delivered In the statutory tiae and IIIIIUF, Inassuah55 the ola.ainznt ixs cuured R wnrrsnt to issueard be paid u>on suoh olaim,void by roaeon of his ownaots and ~&~.sione,he bsoomws indebted to the State 02 Tesas for moneys improperlyhad end recaived from the Trseaury of the Btate, in the amoat 0r euahwarmnt, 80 a8 to justify
or re-,ufrt,

a diraat a-tlon sealrat said claimant for 

### reaovory thereof, 

### or to requireyou to invoke in the iasuanae of ruturawarrants to euah elalman~, 'tieprotilions of Article 4350, Vsmon*s Annotated Rsrinod Oitil 8tatutarr

of Paan, roadinga@ follow~t

'160 warrant ohall be isauad to any pereon indebted to the St&to, or to :A8 a::snt,Or aur&me, until rruch debt is paid."
ii's answer both of your qu~stionr in the afflrz~- tlve.

Yours very truly

IXNIco