Honorable Robert S. Calvert Opinion NO. C-502 

Comptroller of Public Accounts 

Austin, Texas Re: Whether Section 52 of 

Article V of House 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 requested an opinion of this office Involving 

several questions arising from Sec. 52 of Art. V, H.B. 12, 59th 

Legislature, 1965, which reads In part as follows: 

"None of 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 opinion unless 

a p-or&Y of suc~h oqlnlon Is furnished the Attorney 

General." 

You requested advfce as to the necessity of furnishing 

copies to the Attorney General of the following: 

"1 . Rules and Regulations adopted by the Comptroller and filed with the Secretary of State. (See 

Art. 1.10 of Title 122-A.) 

"2 . Determinations and Redetermination. (See 

Art. 1.03 and specific tax articles.) 

"3. Cancellation and suspension of permits and 

licenses after notice of hearing. 

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

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Hon. Robert S. Calvert, page 2 (C-502) 

“5. A letter stating that a described activity 

or transaction is: 

a. Taxable 

b. Exempt. 

“6. A claim for refund of taxes paid Is denied, 

giving specific reasons. 

“7. A claim for payment is denied, giving speclfit reasons." 

opinion" 

In order to answer your 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 prepared by an attorney, 

or the like, based upon the specific facts 

of a case under consideration, which sets out a legal conclusion 

or renders legal advice with supporting legal reasons and ' 

principles, 

case law. 

as illustrated by rules, regulations, statutes, or 

An opinion may be distinguished from a recitation of 

facts, Texas Employees' Insurance Association v. Maynard, 

S.W.2d ‘128 ( 

362 

Civ.App., 1962, error ref. N.R.E.J. Likewise, an 

opinion may be distinguished from a decision. The former sets 

forth the detailed reasons and law as applied to the case upon 

which the judgment is based, Blacks Law 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 regulations do not come within the 

definition of "legal opinion", 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 Attorney General of 

rules and regulations promulgated by the Comptroller. 

The Comptroller is required to furnish to the Attorney 

General rules, regulations, and other documents promulgated 

pursuant to a number of legislative enactments, as for example 

Article 6823a, Vernon's Civil Statutes, "Travel Regulations 

Act of 1959", which reads in part: "Such rules and regulations 

as are prescribed by the Comptroller should be subject to final 

approval by the Attorney General." 

59th Legislature, 

Sec. 52 of Art. v, H.B. 12, 

1965, does not affect the obligation of the 

Comptroller to continue furnishing to the Attorney General such 

copies of all rules, regulations, and other documents as may be 

required by statute to be delivered to the Attorney General for 

his approval or otherwise. 

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Hon. Robert S. Calvert, Page 3 (c-502) 

Without knowing the specific content of the documents 

referred to In your 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 the Attorney General 

only if the communication falls within the above definition of 

"legal opinion." If the communication merely 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 resolved by 

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 

regulations are not "legal opinions." The Comptroller 

is required to continue furnishing copies of all rules, 

regulations, or other documents which 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 they merely 

relate a ministerial decision or recite the facts 

of the case. 

Very truly yours, 

WAGGONER CARR 

Attorney General 

+- 

BY 

Wade Anderson 

Assistant 

WA:ra:ml 

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Hon. Robert S. Calvert, page 4 (C-502) 

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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