THEATTORNEY GENERAL
OF TEXAS
Aus~lrnr m.T-s
GHlALD
C. MANN
Honorable Beauford Jester, Chairman
Railroad Commission of Texas
Austin, Texas
Dear Sir: Opinion No. O-5624
Re: Liability of Texas Public Service
Company for gas utility tax.
We have your letter of recent date requesting our
opinion upon the question of whether the Texas Public Service
Company is required to pay the gross receipts tax levied by
Article 6060, Vernon's Annotated Civil Statutes.
From the correspondence submitted, we understand the
company refuses to pay this tax because of Section 10 of H.B.
547, Acts of the 42nd Legislature, 1931, limiting the tax to
persons owning, operating or managing pipe lines. In our
opinion No. O-5239';with which you are familiar, we held this
Act unconstitutional.
We still adhere to the view expressed in that opinion.
While we have not been furnished a description of~the activities
of the Texas Public Service Company, we advise you that if it is
a company having a franchise or permit to sell or deliver natural
gas to the public for domestic or other use, and is actually
engaged in such business, or is otherwise "a gas utility” as
defined in Article 6050, Vernon's Annotated Civil Statutes, it Is
required under the law to fi1.ethe reports and pay'the tax
levied by Article 6060, Vernon's Annotated Civil Statutes.
Very truly yours,
ATTORNEY GENERAL OF TEXAS
JDS:EP:wc By s/Jas. D. Smullen
Jas. D. Srmllen
APPROVED OCT 6, 1943 Assistant
s/Grover Sellers
FIRST ASSISTANT
ATTORNEY GENERAL
Approved Opinion Committee By s/%fB Chairmar