Untitled Texas Attorney General Opinion

OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN Hon. two. 3. 9h0ppra Colaptrollar of- Publio hoaounts Austin, Terss o flwtor fuel", and the dlstrlbutor is rarqulrardin Sea. 3(a) $4 rrallqetthe tax Rnd remit the envy to tha Sa te. In see. q(a) the distributorIs requlrad to file a!bond In the mm of &, TWO thSn $1,000. Bol’mol% than ,$it5,&M.?. Co b4 approve& by the ComptrQller. It 1s oondltlonadupon the dlstrlbutor*s pwforring the duties o&et upso hisiby the Aob, lnaludlng the canoe to tha Istateof tha taxbe which he I.6requ;r& to . tieo, 14(a) lmiso 8 tax of four csntrp per,gaUon a user8 of mlfqueiIod gaaea* rindsl$ht senha par &t&la on wara of "other liquid fuela", and to beoo;se a "uueP one mat apply ior md reoeire a pennit Ironi the Coqtroller. u we. 14(b), thlisuser 16 regulrsd to ill6 a bondof $100. for oaoh rehlele to blrused, Tts ooilalt$onrPare @hat such pwacm wSl1 pwZom hla dutien (LBa uoer, ln4luul1q pqwnt or the tu thw 10~leu 8gfkiwt him. A dlrtsibut#w~a ttwda whatever its nal aImant* o.~Uioi;lonrdanly aa protide 9” ha Ma. 0 (a), .pk nlr would not bo awumz8ble fea the tat on Upefied $a&~! and otaem L&quid fwla Zbvie6 by 8ec. 14(a). Per, a bond is only 0 trrot utd noavery oarmot be had thereon for thin@ outs ita ~UW md ~0tditii0n8. !rrwt t* ItIMmb0xg,as 8. w. WiaaiEmaI. rt* Wwsh, Ot?O*,By, OQ., la 6*@. NM;, x2 arw. laterOo. v, WluLMII, mm Et**,65519. me prawtg2. lb moeg- nisetl, OS omrao, that a statutory be&id WW bo xmd ~JI the l&h% ot~the statute ur&m wh&ab it L6 flied, but the aonds- tiow or a wer*a bond wnltertly amtLa not be read Into a 4lata!lhto~'r bond. AB yeur gueetfon iira&red, it lr anmoxed in the rslptlrs. we do ,wt umlezrtan$ th0t the $lUOO, band Zn wea- tian o~ntnfns all the oon4ltlow an4 oblfipabtam of both ths die%ribptior*ia pnd wor*a bond, in vthlahevent it 8aj be that OUT awwex would aat brralspl.%~~blr. IOUT@ r%TyC~TLlly ATTomm om.%.:L c ‘p T?AxA@