OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
GROVERSELLERS
~noanwGCNCIAL
Honorable Olin Culberron, Chnirman
Railroad Connal~alon OS Taxa
Austin, Texar
opinion No. O-7113
R0: Refund of lioenae
butane gaa handler’s
Dear Sir:
iv0 have r0r reply
reading aa Sollowar
%r. 0. 8. Park, Alvapdho,
oatlon for a lloenee(to
the Gas Utilities DioSai
deposited with
lioense 1rsuoa;
to bs.Asrd with liquoffed petroleum gases as a
fuek’, nor shall euoh person, firm, or oorpora-
tion engage in the dale, traneportatlon, dis-
pensing or storage o? liqueifed petroleum gases
within this state, exocrpt where stored by the
ultimate oonswner for consumption only, without
having tirst obtained from the Railroad Commlr-
slon of Texas under the provisions of this Aot
527
Honorable Olin Culbarson - Page 2
a lloanse 80 to do. Applloations for auoh ll-
oanaes shall be In writing and shall ocmtain
such In?$rqa$f;on as the CoauuIaaIon shall pre-
soribe.
Y3eotlon 10. For the urpoaa o? defraying the
expanses of administer Eng thia Aot, eaoh araon,
firm, car oration or assooiation engaged En one
or more oQ the pursuits named In subaaotion (1)
of thir aaotion, axoapt as otherwise provided
In this Bubaaotion, shell at the time of lsauanoo
of such lloensa, and annually thereafter, on or
between September 1st and September 15th of aaoh
oalandar year pay to the Railroad Commlaaion a
special ?ee o? Twenty-?lVa ($25.00) Dollars; aroept
that eaoh person, tinn, or corporation who
OparntaB a trUOk Or truOk8 In ths wholeeale or
retail delivery of liquefied petroleum gas, shall
at the time o? issuanoe of such lioensa, and
annually thereafter, On or between September 1st
and September 15th of aaoh oalendar year, pay to
th8 Railroad OommIaaIon a apsoial fee .o? Fiitp
($50.00) Dollars, and vhen Buoh ?I?ty dollar fee
Is paid, said firm or oorporation shall not be
iiable for the payment of the Twenty-fiva ($25.00)
Dollar fee as provided herein.
“I? the lioen8e here provided for ia IBBUed after
the month of September of any year, all fees
shall be prorated to the rezriaining portion of
the year to August jlat following, but In LO
oasa lass than one-fourth of the total annual
fee,” (Chapter 558, Aots 49th Lag., R. S., 1945,
p. 629).
As we understand the facts set forth In your letter,
the lioensee in question voluntarily paid the lioense fee pro-
Tided for under the provisions of the Butane Gas Act and a
lioense was lsauad. He now desires a refund of the fee.
T:e have found no nroviaion In Title 102 of the Re-
vised Civil Ststutas o? Texas, 1925, or any amendments thereto,
Whereby the Legislature has authorized the refund O? such a
license fee. Under the olroumstanoes set forth In Your latter,
the law Is well settled that a refund may not bs made. Ses
27 Tax. Jur. (Lioensea g 75) pps~ 921, 922; City o? Rouston vs*
Feizar, 76 Tex. 365, 13 S. W. 266; Galveston County v8. Gorham,
49 Tax. 279; Austin National B8snk VS. Sheppard (SUP. Ct. 19%)‘
71 S. 1~. (2d) 242; and oompare Opinions No. O-6019 (refusing
525
Honorable Olin Culberson - Page 3
rsfund of filing fee for rssl estate lioenae) and Opinion No.
o-6302 (refusing refund of proportionatepart of paokaga store
p3rnIt fee).
We therefore anawsr your question In the negativa.
Yours vary truly
ATTORNEYGENERAL OF TZXAS