Untitled Texas Attorney General Opinion

.... i II z d ... ..... 4 i OFFICE OF THE ATTORNEY GENERAL OF TEXAS j I AUSTIN i SROVERSELLERS ATTORNEY GENERAL I upon the above mtbje gate ana vcr thou twa 8 of r8y purporem. vecltlgtors eovcrn mvcr- ind it nccemary because -r c g u lr c in e lifia r - lco munt take affidavits Prow cmplo~ccn the alalmant; from dealers in rehuta ir tmploscte~ rho ilrsus lnvoiacn of cs- he rofuntlablc motor !‘uc’l , and from Uclircr the motor fuel. lApproxlmu tely 93$ nf the 244,000 refund cl afan tl?cd in the lent flsarl fear wewe filed hv iarmern and rancher se Thus aont of the lnvcstl~~ttionn mad6 by Comp- troller rc~rescntatfves aoour on farms and ranchclrmany mlleR dictrnt from 8 notary pub'flc and the lnrcnti~ator must ank tha alatmant, or other pernnns frou whom affl- davits arc dosircd, t.o ~OPTB their work aml drive into the office of a Notary Public which not only invnlves loma of tlmc but aaumes add* tlonal mllarrge and travel expcn 216. ~onorab?o (:@a. ii. Shepperd - pege 2 lSsc t.lo 24n of the Xot.or Fuel fax r.nw contajnw the fo1lnwjn.g pro?+? nlnnr ‘The Comptroller, or any drctr authorl%od reprcn%nta,tiTc under the dlrcction ot tho Comptrollcrr ohs’ll, for the purpose cnnten- plated hy thjn Artjcln, hero the power t.n istvue nuh- pooa8w, cnmnel the attsnanncc af wlt~nesueR, odm$njs- tcr oaths. certjty to ofticjn? aotsr,take deporitlons Within t?P WithOUt t,he Stat8 Of Texan, PS IIOW proTjded by law, nnd eom?c? the production of pcrtincnt honkn, aoaountx, rcaordn, and daoumnts.’ The said 8eotlnn 24 fijrthor Uescrfhe?l the praosdurn t.o follow in com- pl7lng Wi tb t.he ahoW prmininn amI containa the fol- lowjnp prwi nianl ‘The ComptmYlcr may, it neoes- sary to enfarce the prwjnfans of this section, re- qujro wuch numhcr ot his reprcsentatlran UP he dcoalr nceensary Tao enforce the pmrisinnn herenf to mtb- scribe t.0 the onnstltut.lonal oath at ofTloo, a rcaord of wtrlsh whell be tiled jn t.he office of t.hc Cmptml- lcr.’ *In order tn saTC t.he mneeencary expense and Were1 inlnoatinc and drlrfng 1onR dintnncor to Uo- tat-y PublIca, the Cnmptrcller dotdren to delegate acrtain emplayeem, whose duty It in to lnrentigate retma claima, rntl Test them with the power end anthnrlty tc lihmininter asths nnd take the noknaw- lsamncntw at’ rcfunt! cla~imantw ana nthcr atflabtw iron whom It in nconewarp to take tdutmentn in af- ti4aTit form In cnnncGtsisn with tho antoraament of the motor fuel tax law. For thl s purvoae, the Camp- troller wjll dolegato wuoh power tn t.ho cclected em- plnoseu in wrj tlnk and a31 T require euoh such employee to take t,he cnnst.$tutinnwl oath nf an appoj.ntiTc otil- aer In the manner Ulreotcd in yonr Opinion Wn. O-382, nnld lnrtruments to he illed jn the oifica of t.hs Comptroller. A copy nf t.hc proposccl oath ancl filing rcaord la attached berota. l1 . WI1 1 YOU planue #bdTiwe mw whet.her an oath or affl rmatj nn aduini stcred in conrcot~on al th the atbiniw tratlnn and entoraement ot the mntnr fi101 tax law h;r w Comptroller cmplcrco, who har tnken the aonntl. tutlanal oath OP oPrjce end hau Man dclcgetad autharltT hy tho Cntnpt~roll er to emnlni utcr Onths aw dov2rihed hereln- shove, he a vn? jd a&An1 stereil in the mannew re- oath quired h7 ?a*, cIncl hy R PerPoa (IulT au thori zod to ad- mjnjeter tF@ !mm? in the mat.t.er or Cause In WhjCh n!JOh oath or ot’fj rmntion 12 ta,kon , 8 9 3 R anntenpln ted ‘ ?xy t :I” / 6otsornble Gee. Artlele '2. n. Sheppard 304 of Varnon'a - paga 3 Annotated If yeu wnnwer fhe above gaeatlon atilrma- Penal Coda. tlrely, rlY1 rou pleame ailrise me further whether an onth administered by mush employee In the manner an8 under the conditions deaarlbod In the preceding pnragr%ph In taking the aoknovledgraent oT a refund ~otalmant In the ereeutlon at a refund cl8lm wlYY eom- ply rlth the requirement8 of Saotlon 13(d) ef sald motor fuel tax law whleh presides that a @laieant for refund of motor fuel tax shall *PIYe rjth the Camp- troy 1 ar an lffldavl t, on auoh ton, as may Da pra- merlhad by tho Cotspfml1er’~ Beatinn 24 of ArtiaXe 7oAfib cited by you exprearly prorldeo that: *The Comptroller, or any duly antborlzad repre- aant8tlre under the direction 0P the Conptreller, sha31 for the purpose contemplated by thin Article hate pewar to Iaauc mubpoonaor eompa! the atteml- attea of wltnesaes, admln1atar o=tbs, certify te of- tlelal sets, take daponltiona within or without the State of Texas, am nw pro+lQed by Iar, and aenpa1 the meauction ei pertinent books, latounts, reoortls ant! flooumentn~ * * l’ The power to addnist,er 08 the and to aertlfy suoh oaths or affl,dar~ts 3~ net peeuflar to notarlett public or clerkn of tRe various caurts, but oa the other hand, there ore numerous inst8ttU8s iB our 8t8tUt8 Wh8Pdn other offia8rm or rapromntatites are alothed with auoh power. The grant- ing of ruoh pwer Is easatttiall~ a 1eglslatfta prerogative -- tbero helng nn constltt~tlonal provision IWitin(l: much power. Artiale 304 nf t.he Penal Coilor &IM eitod by you, is 86 fnllowsr 'The oath or lf+flrautlon must he admlnlstsred in the manner required by 18~ , ltl ky emma portsen duly 8uthorlZed to admlnluter the s8me In tho rotter Or cause In rhiah suoh oath or afflrm8tion ia t8k8m*’ TMs requ~rment~ In psrtfnent to a pro6eGutlon for pet-jam* .. nonarable Bea. II. Shnppttrd - pa&e 4 Rime, nn we have ahown, your lemlly qualified an2 der3patcd reprorentatlre in dlsohargln~ the affloirl &tied raqulred cf him under the statute above quoted, the oath or nlfirmatlon admLnllrtered by him Is ‘in the manner requfred by Yaw", and by a *person duly lntharired to ad- minister t,ho mum.” It follows that both of your queatlonm should be answered jn the rffjrmatlra.