OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN 6ou. (ice*Ii9tfilcppard - Page P m be dll* he &all within IJlx (6) monthtl from the data of pttrahase ot motor iacl8 upollwllloharcmmdl~clalmad# MdJet t&wafter* file with the fAmp$?oller am arfidadtoowahfmmlumaybcprcuHb- cdby uw Gmptrell~. 8rldr++ldrrifdlall itwludc 0 ststwwt aa co the wurw or plaw of rtrduue or aequldtion of wab motor fuci aa4xlmrprupommotbarthm1in PrPpdl tooterte&lolcs ever the hlghwy8 OS Ws 38 6 te, that the lufknmatlon hated illthe attaohcd inroloc or cxwptioa $m trwwdcorrm~ aadtmmmxr@rlrlrhi8h oaldrpouwfwlrrrsused,utdthataopart of satdmotvcruel was used lapmpellblg rotor vchielea over the hlgbways of this State. 6aurtfidrritdlbe~titi by the lnwoiec ot uwption sbowo rorcrred to, aad UroCarptrsllerraryrequWeofber aff-idavita 3x1woh fWt%~Pndtlme mabemq deaaad~e,ar~dithe~that~ slaS~1su-ejw4 u!dthatthetaxe86laimea aasuau~beanpr54~*hr-caNmmIt# Ulahedmllritbindxty(66)aapiswe wurwt or warrauk +or the ldtat duo cuu&Aaa~ ‘Lut tm -~~v~(Ly2tihe fJwuthcdaaatherecf* oadifmlc4twamwt s8a6tprwatedwablll twelve (1e)monuas rtwatbe&tcthowo~ elall¶Kult~ltor- ?clth&s~tbethcl-afma ohm.IlbonmdedmwmebrfWl~~&er th8nai~(6)tmOx1fbt1irora thedsta Ot'por- ehamc 4r proprlrtloadnolvfmcl*8ll warbe lse where it appesswfrom the In- vot6corfmtu the U'fzlda~toorotha~ tni- dw8c w~ittcd t&at the imle or parohaee wasmadetmontbantdx(6)mcmth8prlcrto the date of tbe flung of the lioatlnn for rtrfud in the ofti T amptroller. al the MO refund of the tax ohall'be allored on motor fuel uocd In tutyregimtere6orlieemoe6 motor mhielc or la auy motor tbhicla operat- eder int;cmdedtobcoperated ipwb0leor In pa-t upon any of the hipprays, roads and streets of t&lie6tdh = Artlale b69& ItCk6., rsm alearly designed to etap thoruwingofthe lta~tuofllmSt~tAonforraertainpsr- ioditkrfb~tho~~paoainmose~ra~wor aat%on exlstcd uutll woh fire us 8 raprcmenktive pcrwa bwmec qua- mad Qlpsmnld to protoot him inferemts in muoh etume of sution. It0 OpCmti+e CfhCt %a lislltedeole- 13 to pure 0t&utes0f llnrit&~o& and tba qrrcstlon, there- io r e, to b edc tc mlncisdwhcthor or mot fb elfrtutory th e flxcd by 6ubmwtlon (6) oi Arttale 706Ba-14 Vcroon*s Autw- &&cd Citil Sfatutee,hcreia8bWo quoted, im to be re~rded as a llmltafion period for tbo bringin of aotions em ae to make suoh &at&e a statute ot lImitatLb Thetemalimit8t%o~ neaam the tennrt tbe endot rhUhn0uMcm8tluor~tSnequit~a~1 bemalatniasd StatutesoflimU&l.onare lt8tutew ofrepo*, their rrmotion -Pwpo--actQP- tit&2 pcriodm WIthin vbieb act- iansinaybepr~~~U~~ 88 Tc6allr~p.w717& rho rcfmd of the motor mea tw to mrtd.u fworoa permn80ruluwe0Ppersolls u* motor fuel in statioaury gssoa&inw, traeton~usedforagriuulturalpurposes,mobr bsrtm# airQra& et%, b act .r.srtter of rlgb& to wroroe whhh a~bdllmbt ticaction tiille, but anther i8 8 oos~mon or aibtter of gram st the hub&a of the Legbl8ttwq rhleh da be 8t UIy tlms tithdrMn. It %.e elW(PkrJ that more~ty IPZKI~~~$XG~~S srdt, Meptby ifs 00nment, aada oornaat sppearlq In the R&md 8tatutc uder cemidcrat~ or ewe- where, horwttltbe midthat pemonmhrtin~aadholdingn alriplforr&mdefmotor fuel tamw 8repermun~9n~~o favortherema ber~umeofautloa~, ritMnt&e languageof ktiolefiasf4 R . c. 6.0 mo M to make the fetus of mueb otalto*e 8por8tke a@.aatthe t;taelSmitfixed takderthe Refkmdpm- rialonm oftheakotiw Fuel TaxLaw, for the ~fllnrp:o~reftmd C3&S. 6ubdA~ision (a) of Artlalo 7066a-1% Vernon*6 Anno- tatcdCivll 6tstutc~ amrcly firee a mpw%sl statutorytSme orlhitation qml*lngtherW4mdprhilege aooorded there- by, In ozmntradietlnotioa to general 8tatute~e of llrnitatloan tQr tha filingofeause~ ofaation ofdaniffartedtypee. Thla distlnotion is pointea out by the m&bor%tibO as tallows~ .A wldc dl&Anctlon exl6fs botmca pure statut8soPl.kPitstion aad special ctatuturyliDEit.ationaquali~g a glron right. ln thelstter inmtame time 10 ‘/ Him. Gco. il. Gheppsni - Page 4 / madcall cs8enw of the l=l#tt erwted 8ad thelsmatsttoniaom -t arto?tllc statute or qroww t out of d.ch tbc ra< luquwu8aulM~w~tthorc~am H.&t of satlaa wh8twu lmdapwdwt of the lirit8tWl. rlmp8eoftbes%8autoaypeF- -0parkq therolbrg tecptbe mt titO60-. To mtlohl¶miadielm aA0 ruluor1u gcwernhgpurel sktute80f1301- t8Uor4 8pplla8hle to 8ll alameaof autlon~ hBT0 M 8pplae.loa they ml-efo be detcmancd ~uleluofthe pi8octaMrwhl6hulerQ#lt ofMuoauo~orthm ealtt¶Wfrn8rndq sad ucaottobetrwtcduu8wadnrely~l?ccMn they arc rrtt apccl8ll plwdea. They arc act sllbjcet tc tk d&Mb J :tlw mad - thwll&b whid~&t~edfacptofordihorf~Wtutew~oiltPi- tatioamyk8tolAcd# mQr* 1tms# Matbey beembdarar~proefoffr8mb Whdmra paraeul8rlssnitatsAmoftimof.st.etaregnn¶- tldu aput oftiJ0 gm 8atuteof15nita- u o a s o r a m l q u a l~o 8u o a o r 8 p u t.lc u lu r A& lt lu t’a d detc mla ed~th c lp q p ng a n- p ll* a nd fr w th e o o nnc o tlo a In whiah It i8 ~C.J.p.66t$;lWoodooLSmi~Wm (pd&)p1: PetereV. B~D 134 redma xourm Tory truly