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.