Untitled Texas Attorney General Opinion

OFFICE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN Eonarable 0. X. Talbbt aolmty AttoraQy asamp, Terse ' BQar 81lY oplnlon lo. 0: Ret AddlW lltoenre s 6 OSaomnerala IQl@l 8h be puld in uat of 'IIPe8idQaoe A 4 littor of Ray thlr drpertmeat, That psrt OS miole 66750-2 0t that RQV~B~~ aivu stdi- UtQa of Texas, petilaeaat to tbn, Queotlon b~sors UII, ma&r ~:nornble C. W. Talb&, Psga 2 publie hlghuayir OS this State, ud crbah ohauf- four, &all apply sooh year to the State High- way Depnrtment through the County Tax Colleotor of the caonty in whiah he mesides SOP the 1'0is- tratfan of each lsuehvehlole ovmul OF oontrofled by him, or Sbr a oheuSfmr's li~cm8e, Sor the @XlBUiQJ OX’ tum.‘ent calbn?lm moSr 01 unex~lmd portion thereof * * l." Conetmalng maah statute, ve held ia our opinion Ho. O-1950 that 8 oorporatlon&ml& regieter Its equipment in the county OS its ryldeatuo. Our opinion Ro. O-1023 cormtrued the word roeidenoe to be synonymousvlth dom~oiln, The domiolle of a corporationia the place OS its prlnoipal ofiioe. The oorporattoninvolvitdln your InqulFJ, having here- tofore paid lloerme Seer en the equfpmnt involved to the Tax Colleator of Travir County, Texa8, hew latablimhedthe ownership and oontrol OS suoh equipmentam being in the corporation. Em- ing so lmtabllahedovnersh.tpZntthnoorporation,u&the owner reelding ln Travis County, %x88, we bolleve that~the additions1 Sllfn@ Sees uhould be paid in TravlllCounW, Texas, end you am so edvlred.