HonorableRobert S. Calvert OpinionNO. 

### C-502

Comptroller of PublicAccounts Austin, Texas Re: Whether Section 

### 52 of ArticleV ofHouse Bill No. 12, Acts 59th Legislature, 

### 1965,requires that the Attorney General be furnished copies of Rules and Regulations

Dear Mr. Calvert: adopted by the Comptroller pursuant to Title 122A, Taxation-General,and related questions.
You have requestedan opinion of this office Involving several questionsarising from Sec. 52 of Art.V, H.B. 12, 59th Legislature, 

### 1965,which reads In part as follows:

"Noneof the funds appropriated in Articles II, III, and IV of this Act, with the exception of funds appropriated to the Secretary of State,may be used for the delivery of a written legal opinionunless furnished the Attorney a p-or&Y

of suc~hoqlnlon Is General." You requestedadvfce as to the necessity of furnishing copies to the Attorney General of the following:

"1
. Rules and Regulationsadopted by the Comptroller and filed with the Secretary of State. (See Art. 1.10 of Title 122-A.) "2
. Determinationsand Redetermination. (See Art. 1.03 and specific tax articles.) 

### "3. Cancellationand suspension of permits and licenses after notice of hearing. 

### 1'4.Decisions by the Comptroller that taxpayer has overpaidand is entitled to a credit.

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### “5. A letter stating that a describedactivity or transaction is:

a. Taxable b. Exempt. 

### “6. A claim for refund of taxespaid Is denied, giving specific reasons. 

### “7. A claim for payment is denied, giving speclfit reasons."
opinion" In order to answeryour question,we must define "legal 1965. as used in Sec. 52 of Art. V H.B. 12, 59th Legislature, A "legal opinion" judge, court, referee, is a document preparedby an attorney, or the like, based upon the specific facts of a caseunder consideration,which sets out a legal conclusion or renders legal advice with supporting legal reasons and ' principles, case law. as illustratedby rules, regulations,statutes, or

An opinionmay be distinguished from a recitation of facts, Texas Employees' InsuranceAssociationv. Maynard, S.W.2d ‘128( 

### 362

Civ.App., 1962, error ref. N.R.E.J. Likewise,an opinionmay be distinguished from a decision. The former sets forth the detailed reasons and law as applied to the caseupon which the judgment is based,BlacksLaw Dictionary fourth edition page 1243; the latter is the judgments or legal co&lusion reached' by the ruling body, Kidd v. McCracken, 105 Tex. 383, 150 S.W. 

### 885 (1912).

Since rules and regulationsdo not come within the definition of "legalopinion",Sec. 52 of Art. V, H.B. 12, 59th Legislature, 1965, neither enlarges nor diminishes the duty of the Comptroller to furnish copies to the AttorneyGeneral of rules and regulationspromulgatedby the Comptroller.

The Comptroller is required to furnish to the Attorney General rules, regulations,and other documents promulgated pursuant to a number of legislativeenactments,as for example Article 6823a,Vernon's Civil Statutes, "TravelRegulations Act of 1959",which reads in part: "Suchrules and regulations as are prescribedby the Comptroller should be subject to final approval by theAttorney General." 59th Legislature, Sec. 

### 52 ofArt. 

### v, H.B. 12, 1965, does not affect the obligationof the Comptroller to continue furnishing to the Attorney General such copies of all rules, regulations,and other documents as may be requiredby statute to be delivered to the Attorney General for his approval or otherwise.

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### 3 (c-502)

Without knowing the specific content of the documents referred to Inyour last six examples, thisoffice cannot determine whether these remaining six examples fall within the definition of "legal opinion," As to the six remaining questions, the Comptroller should furnish copies to theAttorney General only if the communicationfalls within the above definition of "legal opinion." If the communicationmerely relates a ministerial decision or recites the facts of the case, the Comptroller is not required to furnish copies of it to the Attorney General. In the event of any doubt as to the character of the document issued, the said doubt should be resolvedby forwarding a copy of the document to this office.

SUMMARY


### 1965, Sec. 52 of Art.V, H.B. 12, 59th Legislature, neither enlarges nor diminishes the duty of the Comptroller to furnish copies to the Attorney General of rules and regulations, since rules and regulationsare not "legalopinions." The Comptroller is required to continue furnishing copies of all rules, regulations, or other documentswhich specific statutes require him to furnish to the Attorney General for his approval or otherwise. Other documents should be furnished the Attorney General only if they fall within the definition of "legal opinion"as defined in this opinion. The Comptroller Is not required to furnish copies of the foregoing if theymerely relate a ministerial decision or recite the facts of the case. Very trulyyours, WAGGONER CARR Attorney General

+- BY Wade Anderson Assistant WA:ra:ml

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APPROVED: OPINION COMMITTEE W. V. Geppert, Chairman J. c. Davis Malcolm Quick Dean Arrington APPROVED FOR THE ATTORNEY By: T. B. Wright

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