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@