OFFICE OF THE A-TTORNEY GENERAL OF TEXAS
AUSTIN
ioatr l tea t88 thaw
thln& aa 88%
e&ab~irhed
to 0i %x06 a8 prl808
8 1088 theYefer* ti3 kmw wb4msr
0 p*y the tax since* w8 bme Rot
e cax8- we me48 ~Mmm--aa4 ff em
to pay the tnx, ea what fkgure
shoal& we barn the tex.
In Seation la of Artiole 6, &use Bl&$ No. 0,
?Orty-8OVanth Le~l8ftltW8, 8 tsr Oi OM per OAnt Of the
oonsideration paid or to be paid 18 levied upon retail
sales 0r motor vehicles sold in this S&ate, and fn See-
tiOB 2 Of 8tiid hrtiole 6 there is 18vied a use tax upen
every motor rohlole purahased at retall sale OUt8ide olt
thla State and brought Into thi8 State for u8e upon the
highwep8 by a Ye8ident oftbfe 8tata or by firm8 or oor-
poratioao dornia5JaM or doing business in thier State in
arnent equ8.1to one p8r sent oi th* totnl considera-
clfl
tfcm paid or to be paid for uald rehfcle UC said ratrtl
sale. .
I’OU mQUO8t OUr OpiniOa ai bQ whethsr the oar8
mentions4 in WY. Ibrine's btter may bs regietered for
U8@l by Chevrolet YQtOl-DiV181OQ 88 008lQ8Ry Car8 Without
the pBlyasnt of any tax unber raid Article 8.
Ii the rmt0 thus 8ubmit+ied to you are oorreat
then no tax Is due ant!these tehloles would be entitle4
to be lW@Stel%d without 8 8bOWiw that U&y 8UO?l t8k haa
beon mid, ah08 Said Artiole.6 levied no tax emept in
the strnt of a rale. IImfevef,lf by chance the oorpora-
tion of whioh Chevrolet Wtor ~lrision Is a division pur-
oha8ed tbess oar8 rr0i8 8406 oth8r pereon, ooa~any or ear-
porstion e tax Of one per OMt Or t&e tOta GQn8id8x8tf,on
paid wouI6 be due and the OtkT8 wuld not be entitled to
registretZon without tta payout.
Yours very truly
Y 2, 1941 A!L’l’ORIBW GJEHERALOF'TXXAS
aBy
SSi?i!MNT
FIRST ?, @tL.4eLC
ATTORNEY .EEREML Glenn 5..bti8
1 A88i8tMt
GRLztt;