._. 

‘723 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Y25 

the guroho~o or agpropdrtion, lf any1 th 

sollar rad &as of burLnate of ~11.q the 

m2m8r of dulSvery. Afld the .;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, it will 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 exeoutea at the time of delivery 

of the motor fuel, Is giveo to and re~~lu8 with 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 tramaction by being r-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 reoover from the Coisptaller the rc 

fundable tar. he I% required to file an affidavit rith thr 

Comptroller, containing oertein aerigfietea faOt8, inoludiag 

a atatemmt that the miniormtion 8tetOd In the ettaohd 

auplI6ate copy of the Iaroioe o f l xea#Ion I8' true and 

oorxeot aa P dUpliOat0 OOPY @? tk iB+OIOii O? l X8G?I&+tiOA 

18 reqrrlnd ta acoa~t.pany raid affidavit end olaim; 

Thir tnvoias of exemption bpr8 the 88ts of 

it8 eX88UtiOA and dolitrx’y, IAnd th# 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 

ssatter to whioh he aah properly end esount*ly sake Oath 

beaaure hr, the olaimant, I8 6 flrty bo 88I4 In~oIoO of 

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 thereof uhicrh la 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, ana 5lmIlar eaeee, cnnnct be held blmlO88, 8~8 

under the faatual situation prerentsd in your letter, but 

is crhargesSle with the train of Oc~.~~taOBoe8 whiah follow8 

from the failure or refueal of the Iaterrsted partIe %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 reprlbret~~‘et,stu~%?a?~ %id and smfo~seable Fefun4 

abin have been co~i?lied with, an" tht the motor ?uOl 

involved was aotually u%eU for euoh yUl'gQSe8 SO to %!ak8 

the tax thereon otherwise r~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:~orutls George II:, Sheppard, Pa&s 6 

of .sxsx:?tlcn was not tl-alp executed, wvas deslr-pod as 

an enforoesent fcahhre of the law, to prevent or lesnekn 

the filin;. of fraudulent r+fur.t? claims, an3 should be 

.ivcn full 0frioaoy. The at,tutes alted do not give to 

the seller or u3er of the :ot.or fuel, or t.he Comptroller, 

any dlscrctlon, in lnUlvid*~loasas of h~~rdshlp, to waive 

or relax tho z~~q~Arenents of the statute. 

It :a our oglnicn that the olaim described in 

your lnqalry 1s rendered wholly lnvalld an:: toi6 by the 

failure of the aup$orting inroics of exem:%fon to be 8x@- 

cuted, issued and delivered In the statutory tiae and IIIIIUF, 

Inassuah 55 the ola.ainznt ixs cuured R wnrrsnt to issue ard 

be paid u>on suoh olaim, void by roaeon of his own aots and 

~&~.sione, he bsoomws indebted to the State 02 Tesas for 

moneys improperly had 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 require you to invoke in the 

iasuanae of rutura warrants to euah elalman~, 'tie protilions of Article 4350, Vsmon*s Annotated Rsrinod Oitil 

8tatutarr of Paan, roading a@ 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 

IXNI co