Leg. (May 25, 1989) (tape racording available loom House Committee Coordinator).
WeklievethatacaatwoulddefatothecomptroltdsMnstruction~ there are no "clear and .conphg rcasons~tocon&dethattheadministmtive wnstructioniserronwus. "Constn&onofastatutebytheagcncycha@~the arecution~administrationthaeofbauthoritativeandshouldbcfollowedbythecourts unless there. are ckar and compelling reasons that such cwstructioll is emoneoua" Baseman v. Rice, 653 S.W.Zd 951,952 (Rx. App.-Amarillo 1983, writ refd nr.e.).
We amciude that the school district exemption fkom the gasoline tax applies to gasoline puchascd directly by a school district and used by independent contractors solely for the provision of transportation services to the district.
p. 1139 HonorableBenClTnpben - Page 3 W-216)
SUMMARY The school district exemption from the gasoline tax, Tax Code sectiw 153.104(7),rppliestogasoline~~directlybyaschool district and used by independent conwactom solely for the provision of trausportation services to the district.
DAN MORALES Attomey Oeneral of Texas
WILL PRYOR Fist-Attomeyoeneml
MARYKELLER Deputy Attorney General for Litigation
RENEAHlcKs State Solicitor
MADELEINE B. JOHNSON chair, opiioncommittee
PrqarcdbyJamesB.Pinson At3aantAttomeyGeneral
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