A~JSTIN I~.TEXAS
August 27? 1951
Hon. Robert S. Calvert
Comptroller of Public Accounts
Austin, Texas
Opinion No. V-1257
Re: Construction of the motor vehicle
use taxes levied by Subsections (a)
and (b), Section 2, Section VII,
House Bill NO. 285, Acts 52nd Leg-
islature, amending Section 2, Arti-
cle 7047k, VernonPs Civil Statutes.
Dear Sir:
your request for the opinions of this office
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 lev-
ied a use tax upon every motor vehicle pur-
chased 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 corpcr-
ation 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 ($lT)* No certificate of
title or motor vehicle registration for such
motor vehicle shall be issued until the use
Hon. Robert S. Calvert G- Page 2 (V-129)
tax imp’::sed by this subsection has been
paid I However 9 a person is not liable for
the ‘tax imposed by this subsection if the
sales or use tax imposed by any other pro-
vision of this Act has been previously
paid upon such motor vehicle. It is the
purpose of this subsection to impose a use
tax upon motor vehicles brought into this
State by new residents of this State.’
“We are outlining below what we con-
strue the law to mean and shall appreciate
your advising us whether or not we are cor-
rect y If we have misinterpreted the mean-
ing of the law, you of course will give us
your opinion.
“Section 2(a) means that the lJ$ 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 corpora-
tion that is now domiciled or doing business
in Texas who goes outside the State and pur-
chases 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 calcu-
lated upon the total consideration paid for
the motor vehicle when it was purchased re-
gardless 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 resi-
dent of that State and later moves to Texas
to make this State his home or place of resi-
dence 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 regis-
ters 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 high-
ways 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 up-
on~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 do-
ing business in Texas, Motor vehicles belonging to indi-
viduals 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 stat-
utory construction that where the ~language of the statute
is clear and unambiguous and the intention of the Legis-
lature 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 resi-
dents 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 word-
ing of the statute.
Hono Robert S. Calvert9 Page 4 (V-1257)
Sec. 2, Art, 7047k9V.c0S09 as amended
by Sea.. VII, .Acts 52nd Leg, 195'1,ch, 402,
p* 695$ requires the paymen e of a use tax
equal to 1.1% of the total consideration
paid or to be uaid for a motor vehicle pur-
chased at retail sale l%!ithout the State of
Texas and brought into Texas by a person domi-
ciled or doing business in Texas. A use tax
in the sum of $15*00 is imposed on any motor
vehicle brought into Texas by new residents
of Texas, payable at the time of the issuance
of the initial certificate of title in Texas.
Yours very truly-,
APPROVED: PRICE DANIEL
Attorney Gener 1
Jesse P, Luton, Jr,
Reviewing Assistant
B$ @q$j.~i,, t.&
Everett Hutchinson
Executive Assistan% C0 K. Ridhards
Assistant
Price Daniel
Attorney General
CKR:wb
Untitled Texas Attorney General Opinion
Combined Opinion