Hon. Robert S. 

Comptroller of 

Austin, Texas 

Re: Construction of the motor vehicle 

use taxes levied by Subsections (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 52nd Legislaeure, Sections 

2(a) and 2(b) reads as follows: 

ll~Seetion 2, (a) There is hereby levied a use 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 a resident of this 

State or by a person, firm or corporation 

domiciled OP doing 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) When a person makes application 

for the initial certificate of title in this 

State on a particular motor vehicle, he shall 

pay a use tax on that motor vehicle in the sum 

of Fifteen Dollars ($lT)* No certificate of 

title or motor vehicle registration for such 

motor vehicle shall be issued until the use 
Hon. Robert S. Calvert G- Page 2 (V-129) 

tax imp’::sed by this subsection has been 

paid I However 9 a 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 a use 

tax upon motor vehicles brought into this 

State by new residents of this State.’ 

“We are outlining below what we construe the law to mean and shall appreciate 

your advising us whether or not we are correct y If we have 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 of this State 

who goes 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 now domiciled or doing business 

in Texas who goes outside the State and purchases a motor vehicle and brings it back 

into the State for use upon the highways. 

We think that a tax 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 may have 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 a motor vehicle while a resident of that State and later moves to Texas 

to make this State his home or place of residence and registers the motor vehicle in 

Texas 0 It also levies the $15.00 tax against 

a person, firm, or corperation whose domicile 

c.,r pkai -; of res%,dencej is in an&her State and 

whi, la%sr; moves to Texas and establishes a 
Hon. 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. 

We think the $15.00 must be paid on the 

motor vehicle regardless of how long it 

had been used in the ,other ‘State before it 

was ~brought to Texas for use upon our highways s *I 

In amending Sectiou 2, Article 7047k Vernonts 

Civil Statutes, by enacting Section VII, H-H, &35, Acts 

52nd Leg. p 1951, ch, 402, p0 6959 the 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 a use 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 who were 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, a primary 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 add to or subtract from the statute, but it 

is for the cour%Hs to enforce it as written* 

First National a0 115 Texn 3939 283 S.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 by new residents of Texas.‘, Your interpretation of subsection 2(b) 

of the A ot.. ,,i,$ ..in::.ao@3~?d;,,w;4;fa& 

$ ,,, 

., ;&e!,;, @@$$,sg,~d e&a,Pat f on of 

legislative intent uinder the claax and unambiguous wording of the statute. 
Hono Robert S. Calvert9 Page 4 (V-1257) 

Sec. 2, Art, 7047k9 V.c0S09 as amended 

by Sea.. VII, .Acts 52nd Leg, 

p* 695$ requires the paymen e 

195'1, ch, 402, 

of a use tax 

equal to 1.1% of the total consideration 

paid or to be uaid for a motor vehicle purchased at retail sale l%!ithout the State of 

Texas and brought into Texas by a person domiciled or doing business in Texas. A use tax 

in the sum of $15*00 is imposed on any motor 

vehicle brought into Texas by new residents 

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 

PRICE DANIEL 

Attorney Gener 1 

B$ @q$j.~i,, t.& 

C0 K. Ridhards 

Assistant 

CKR:wb