GERALDC. MANN
Honorable George H. Sheppard
Comptrollers of Public Accounts
Austin, Texas
Dear Zlr: Opinion NO. o-2765-~
Re: Limiting Oplnlon No. o-2765, ~whlch
holds a certain motor fuel tax re-
fund claim to be lnvalld,‘to such
portion of the claim as was based
upon Invoices of exemption which
were not Lesued at the time of de-
livery of the motor fuel in questlon,
and holding the balance of such claim
as was based upon invoices of exemp-
tlon duly and timely Issued, to be
valid.
In our Opinion MO. o-2765, we held a described motor fuel
tax refund claim to be wholly Invalid and void because the sup-
porting Invoices of exemptlon were not executed, Issued and
delivered at the time of the delivery of the motor fuel Involved
ln~ such claim, as requlred by Article 7065a-13 (c) ,Revlsed Civil
Statutes of Texas, and that you were therefore required, under
Article 4350, Revised Civil Statutes of Texas, to set up the
amount of such refund claim warrant as a debt of the claimant to
;;zr”,;;te, and to refuse to Issue future warrants until payment
.
Upon re-examination of the factual statement submitted
in your letter, it appears that only R portlon of this retind
claim Involved motor fiel upon which an involce of exemption did
not issue at the time of delivery thereof. Rut the opinion under
r&view proceeded upon the assumption that invoices of exetiptlon
had not issued at the time of the delivery of the entire amount
of motor fuel covered by the claim.
Consequently, it is our purpose here not to depart ln
anywise from the conclusions reached in our Opinion No. 0-2765,
but only to llmlt the scope thereof in accordance with the fore-
going facts. you are therefore advised that such portion of the’
motor fuel tax refund claim described by you, as was not support-
ed by lnvolces of exemption issued at the time of delivery of the
motor fuel covered thereby, is wholly void and you are requlred,
uncter Article 4350, Revised Civil Statutes of Texas, to set up the
Ronorable George R. Sheppard, page 2 0-2765-A
amount
_ . thereof . as a
- debt
*. against
. the
_. claimant, in~'the'lssasiice of
ruture warrants e nut the entlre claim 1s not lnvalidatti, and
such portlon thereof as was regularly silpgorted by Invoices of
eXemption which issued wlthln the time an8 manner proVfdeK.by
law, IS' not vitiated by the."inv&lld portlon of the claim, &na
ls not a debt against the olaiinant within the meaning of said
Artlole 4350, Revised Civil Statutes of Texas.
Trusting this fully elarlfles the extent of our rullhg
in Opinion NO. o-2765, we ere
Yours very turlg
ATTORNEY
GENERALOF TEXAS
By s/Pat 151.Neff, Jr.
Pat #. Neff, Jr.
Assistant
APPROVED MAR 25, 1941
s/Grover Sellers
FIRST ASSISTANT
ATTORNEY GENZRAL
Approved Oplnlon Committee By s&E Chairman