Untitled Texas Attorney General Opinion

OFFICE OF THE A-ITORNEY GENERAL OF TEXAS mur ti oux htorpr*%a- tion or th4 r0rt1 1 Tax lmf (3scbton 13, istio1e 9048 tuta*))unbr e4rtdn rmw 1, for aonvaol6aoe en8 oonnecbion with the on gelmtall~ i8 esthor oL8rod aLl8us68 in 60nnaa- rehiolee, tioti only to of fhi8 state, but 8160 the 64mwtbetl . Rive ol maah . and fn oonneation with oaah ba authorlmd to Irma warraata in nael 3x aefubl olabf4 tilid ior P motor furl usad rar oper*tlng a ty or the ~it.0 rerwred to la the tin itas abom ’ (Artfol* Toa, Section Mu)” 3eatLon W, I\rOlole 7068, Vertwnta uuiotatml Qlvll Statutes, inoluder wrlthln it8 alght mbreotlona ,611 aC th6 t&l-s5 a%¶ ~roYln~On8 regulating the x8urklng anb tilWWa@ Of refund alrimr by the State for taxan oolleatbd 5ri tb aah Oi sotor ru0i wlthio the stat4 for ufm under osrtafn eopditlona 820. 821 822 823 824 825 826 ~QAVtW4ly, it 18 8Ur QpintOa t&t tha tUI B?l ~motor tuel wad Sor the urpowr und under tbe ooaditZon4 r&tad la aubllvl~i8n (bP of y8ur lift% quurtlon, wul.4 nob be ruhfsot 80 refud boammo the aaotor vehiaio UM~ here 1s *operated or lntamtsrl to 50 opuuted lea whole or in part upon tbr B1&wayo, roads rr4 rtrttots of this :%ato.* ~cbhoiid u-a ik OOmif0tf0~ ah rambg op4mhw3, w 40 not t&k it i&r *traotor w4& for atgicultun~ pawpo448,m wlthla the amtorylatior of the nfund grovlafona,becaom it 1s OOn8tl'U4t.& and 864i@I@3 ior tSUWJVOFti~ PrOPB'tY t@on w&l along tbe hk$iwayr 4f tha State, and nlaht be 44 a+lVentrnt&f tlS%d b7 ~OtitSMtOS8 OS OtttoP ;arSollS tPUlI8- pmtlnG piOg4l?t7 by tPt@l.llP,a0 br fUEi@l(l. It i8 Wt th0 6h6a Of ;41r66n6 u8hQ3 such tructor nkioh 1s dbt4tinatlm 4r lta ln41u4lon la the ratis prsrrlslonr or thr law,' but ratkar th4 ~68 to rdrlak roah traotor i6 put* Xlth crieren& to the two OutstaAaing o;rlnloa4 of this DeprrtmeQt adwrteab tD ln your lofter, tk4 firat undu date 0r Iby 7, 19W, 4aiI tb8 oihar of 4ata June T,. lQS3, both dLreOt%d t6 pu, rc) glwn, 94~8~~4~04~to erurul*