TEZEATTORNEYGENEXCAL 

OFmXAS 

W’ILL WILSON 

A-- GENERAL 

AUXTX-IN 1%. TEXAB 

June 15, 1960 

Honorable Robert S. Calver,t Opinion No. hW-847 

Comptroller of Pub1 ic Accounts 

Cavltol Station Re: 

Austin, Texas 

Application of Art. 1.11, 

Title 122A, R.C.S;, to an 

overpayment of taxes which 

occurred prior to the 

effective date of such 

Dear Mr. Calvert: article. 

Recently you requested our opinion upon the interpretation of Art. 1.11, Title 122A, R.C.S., providing that 

where an overpayment of tax has occurred the taxpayer may 

elect to have the overpayment credited to his tax account 

with the State, in lieu of pursuing any other remedy. 

Specifically, you inquired whether or not this provision 

would be applicable to the full amount of overpayment of 

gross receipts taxes made by Industrial Gas Supply Corporation, Houston, Texas, during the period November, 1950, through 

December, 1959, or only applicable to the ,porti.on of taxes 

overpaid on and after September 1, 

of the Article (Sec. 8). 

1959, the effective date 

It is our opinion that the article may only operate 

upon that portion of tax overpaid on and after September 

1, 1959. 

In State v. Humble Oil & Refining Co., 141 Tex. 40, 

169 S.W.2d 707 (1943), a parallel question was posed. There, 

Humble had overpaid the gross production tax on oil prior to 

May 30, 1935. The 44th Legislature enacted a tax credit 

provision, very similar to the one here involved, allowing 

an offset for overpayment of taxes, the provision becoming 

effective on May 30, 1935. Humble contended that it could 

creoit .its prior overpayment against taxes due for the month 

of January;lg36, while the State contended that the law 

could.have no such retroactive effect. Judgment was for 

Humble in the trial court and was affirmed by the Court of 

Civil Appeals. In reversing both courts and renderlng judgment for the State, the Supreme Court said 

"After a very careful examination 

of the authorities, we have reached 

the conclusion that the above-quoted 

statute cannot be applied retrospec- 
Honorable Robert S. Calvert, Page 2 Opinion No. ~~-847 

tively. It is the law of this State, 

and the law generally, that, in the 

absence of any special indication or 

reason, a statute will not be applied 

retrospectively, even when there is no 

constitutional impediment against it. 

Stated in another way, it is the rule 

that statutes will not be applied retrospectively unless it appears by fair 

implication from the language used that 

it was the intention of the Legislature 

to make it applicable to both past and 

future transactions. citing authoritiefl 

When we apply this rule to this statute, 

we find no words contained therein which 

indicate a legislative intent to apply 

its provisions to past transactions." 

We believe that this holding forecloses any possibility 

of interpreting Art. 1.11 so as to allow credit in this case 

for overpayments occurring prior to September 1, 1959. 

SUMMARY 

Art. 1.11, Title 122A, R.C.S., 

providing that overpayments of taxes 

may be credited to the taxpayer with 

his consent in lieu of other remedies 

available, cannot apply to overpayments 

occurring prior to September 1, 1959, 

the effective date of the Act. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

JRI:cm 

APPROVED: 

ames R. Irion 

OPINION COMMITTEE: 

W. V. Geppert, Chairman 

Fred B. Werkenthin 

C. K. Richards 

L. P. Lollar 

Jerry H. Roberts REVIEWED FOR THE ATMRNEY GENERAL 

By: ,Leonard Passmore