Hon. Robert S. Comptroller of Austin, Texas

Re: Construction of the motor vehicle use taxes levied bySubsections (a) and (b), Section 2, Section VII, House Bill NO. 285, Acts 52nd Legislature, amending Section 2, Article 7047k, VernonPs Civil Statutes. Dear Sir:
your request for the opinions of this office A~JSTIN I~.TEXAS August 27? 

### 1951

Calvert Public Accounts Opinion No. V-1257

reads in part as follows;:

“Section VII,’ H.B. 285 Acts, Regular Session of the 52ndLegislaeure, Sections 2(a) and 2(b) reads as follows:
ll~Seetion 2, (a) There is hereby lev

## ied ause tax upon every motor vehicle purchased at retail sale outside of this State and brought into this State for use upon the public highways thereof by aresident of this State or by aperson, firm or corporation domiciled OPdoing business in this State. Such tax shall be equal to one and one-tenth per cent (1.1%) of the total consideration paid or to be paid for said vehicle at said retail sale. The tax shall be the obligation of and be paid by the person, firm, or corpcration operating said motor vehicle upon the public highways of this State0

“t(b) Whenaperson makes application for the initial certificate of title in this State on a particular motor vehicle, he shall pay ause tax onthat motor vehicle in the sum of Fifteen Dollars ($lT)* Nocertificate of title or motor vehicle registration for such motor vehicle shall be issued until the useHon. Robert S. Calvert G-Page 2 (V-129)

tax imp’::sed by this subsection has been paidI However9a person is not liable for the ‘tax imposed by this subsection if the sales or use tax imposed by any other provision of this Act has been previously paid upon such motor vehicle. It is the purpose of this subsection to impose ause tax upon motor vehicles brought into this State by newresidents of this State.’

“Weare outlining below what we construe the law to meanand shall appreciate your advising us whether or not weare correct y If wehave misinterpreted the meaning of the law, you of course will give us your opinion.

“Section 2(a) means that the lJ$ tax is levied against a resident ofthis State whogoes outside the State and purchases a motor vehicle and brings it back to Texas for use upon our highways. It also levies the tax against a person, firm or corporation that is nowdomiciled or doing business in Texas who goes outside the State and purchases amotor vehicle and brings it back into the State for use upon the highways. Wethink that atax of 1.1% must be calculated upon the total consideration paid for the motor vehicle when it was purchased regardless of its value when brought to Texas for use upon our highways. As an example, if the purchase price of the motor vehicle was $2,000, the tax would be $22.00 even though it mayhave been used several years before it was brought into this State for use upon our highways.

“Section 2(b) levies the $15.00 tax upon an individual resident of another State who has purchased amotor vehicle while a resident of that State and later moves to Texas to makethis State his homeor place of residence and registers the motor vehicle in Texas0 It also levies the $15.00 tax against aperson, firm, or corperation whose domicile c.,rpkai-;of res%,dencej is in an&her State and whi,la%sr; moves to Texas and establishes aHon. Robert S. Calvert - Page 

### 3 (V-1257)

domicile in this State or moves here for the purpose of doing business in this State and brings a motor vehicle that has been purchased iti another State and registers it in Texas for use upon our highways. Wethink the $15.00 must be paid onthe motor vehicle regardless of howlong it had been used in the ,other ‘State before it was~brought to Texas for use upon our highwayss*I
In amending Sectiou 2, Article 7047k Vernonts Civil Statutes, by enacting Section VII, H-H, &35, Acts 52ndLeg. p

### 1951,ch, 

### 402,p0

### 6959the words “a personl’ were added to the words l’firm or corporation domiciled or doing business in this State” in subsection ,(a), and subsection, (b) was added in its entirety,

It is clear that by the ~addition of the words

“a person” the Legislature intended to levy ause tax upon~motor vehicles purchased outside the State of Texas but which were brought into the State by individuals who were non-residents of Texas but whowere domiciled or doing business in Texas, Motor vehicles belonging to individuals coming~within that classification had hqetofore not been subject to the tax+ al.%hough motor vehicles so: purchased and brought into : exas by firms or corporations f;gi;c&cxl or doing business in Texas had been subject to

e Pour interpretation as to the legal effect of subsection 2(a) is in accord with, aprimary rule of statutory construction that where the ~language of the statute is clear and unambiguous and the intention of the Legislature as expressed in its enactment is clear, it is not necessary to addto or subtract from the statute, but it is for the cour%Hsto enforce it as written* First National a0 

### 115Texn 

### 3939283S.W.

### ' &$7$6). ')
Subsection 2(b) of the Act clearly states that the legislative intent in its enactment is to impose a use tax upon motor vehicles bPough% into T,exas bynewresidents of Texas.‘
, Your interpretation of subsection 2(b) of the Aot..,,i,$

..in::.ao@3~?d;,,w;4;fa&

$
,,,

., ;&e!,;,@@$$,sg,~de&a,Patfon of legislative intent uinderthe claax and unambiguous wording of the statute.HonoRobert S. Calvert9 Page 4 (V-1257)

Sec. 

### 2,Art, 

### 7047k9 V.c0S09 as amended by Sea.. VII, .Acts 52ndLeg, p* 

### 695$requires the paymene

### 195'1, ch, 402, of a use tax equal to 1.1% of the total consideration paid or to be uaid for amotor vehicle purchased at retail sale l%!ithout the State of Texas and brought into Texas by a person domiciled or doing business in Texas. Ause tax in the sumof $15*00 is imposed on any motor vehicle brought into Texas by newresidents of Texas, payable at the time of the issuance of the initial certificate of title in Texas.
Yours very truly-,
APPROVED:
Jesse P, Luton, Jr, Reviewing Assistant
Everett Hutchinson Executive Assistan%
Price Daniel Attorney General PRICEDANIEL Attorney Gener 1

B$@q$j.~i,, t.& C0K. Ridhards Assistant

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