Untitled Texas Attorney General Opinion

._. ‘723 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN Y25 the guroho~o or agpropdrtion, lf any1 th sollar rad &as of burLnate of ~11.q the m2m8r of dulSvery. Afldthe .;oiQhlrofoe of rxealrtlonahall Ihow theroon atiohother la- of other reoood8 of motor to 726 727 Honorable Osor-;aB. SheppOr4, PagO 8 Moreover, it will bo noted ?TOO the ua4rrlInO4 provieione of the above-quoted portions of the YDtOr me1 Tax Lar, that the dupliaato of the invoise of ex~ztptf~ whiah I% required to be exeoutea at the time of delivery of the motor fuel, Is giveo to and re~~lu8 with the u.8Or Of such %WtOr ?Uei, i.e., the tax refund oldmnnt. And luoh ueer or olaiaant Ir l6dItIonally tied into tha tram- action by being r-qilirrato sign the lnroiae of u8aptfOA, and th@ lioemee or hi8 agent ir erprem817 ,pIvbibitrdirem 8igning for said wroha8sr or u8er. An4 Wh4~ 8uOh Olaii~- ant or user 6eekr,to reoover from the Coisptaller the rc fundable tar. he I% required to file an affidavit rith thr Comptroller, containing oertein aerigfietea faOt8, inoludiag a atatemmt that the miniormtion 8tetOd In the ettaohd auplI6ate copy of the Iaroioe o fl xea#Ion I8'true and oorxeot aa P dUpliOat0 OOPY @? tk iB+OIOiiO? lX8G?I&+tiOA 18 reqrrlnd ta acoa~t.pany raid affidavit end olaim; Thir tnvoias of exemption bpr8 the 88ts of it8 eX88UtiOA and dolitrx’y,IAnd th# OtifSSBt #lMlT8 to t&8 eorxoatnems oi 8uoh &at8 In the affblnvit whioh lsoim~ro Uld.rttpQOrt8hi8 Olnirti iOr refuribOf th8 tar. phi8 18 8 ssatterto whioh he aah properly end esount*ly sake Oath beaaure hr, the olaimant, I8 6 flrty bo 88I4 In~oIoO of lemption by being r8puIrea to 8Ign came, r&o~g vith the meller, at the time of drlitem of the motor ?Uol, and to retain the duplieste thereof uhicrhla reQulr4d te bo de- litrred to him et th%t tI?%e. A eonaldemtion Df the pmmissl oontine8# UU that the motor fuel tax refund OlaISant In the IAAteBt, d&588,ana 5lmIlar eaeee, cnnnct be held blmlO88, 8~8 under the faatual situation prerentsd in your letter, but is crhargesSlewith the train of Oc~.~~taOBoe8whiah follow8 from the failure or refueal of the Iaterrsted partIe %O exeeutea or cause to be execute&, art the tins of the 4O- 11~6~~ of ths motor fuel In me6tIOa, a 3rwor ID~oioO f ti 3x4 *?I t that all the Dther reprlbre- ~~:sn~~% t~~‘et,stu~%?a?~ %id and smfo~seable Fefun4 abin have been co~i?liedwith, an" tht the motor ?uOl involved was aotually u%eU for euoh yUl'gQSe8SO to %!ak8 the tax thereon otherwise r~fiuideble. 'Phi.6 plaia stddW- aietakable mindate of tbe Legislature, rec_juirlng the Ccmptroller to diaalloarany rdfunndel%im where the IJWoIee 728 Ho:~orutlsGeorge II:, Sheppard, Pa&s 6 of .sxsx:?tlcnwas not tl-alp executed, wvas deslr-podas an enforoesent fcahhre of the law, to prevent or lesnekn the filin;.of fraudulent r+fur.t? claims, an3 should be .ivcn full 0frioaoy. The at,tutes alted do not give to the seller or u3er of the :ot.orfuel, or t.heComptroller, any dlscrctlon, in lnUlvid*~loasas of h~~rdshlp,to waive or relax tho z~~q~Arenentsof the statute. It :a our oglnicn that the olaim described in your lnqalry 1s rendered wholly lnvalld an:: toi6 by the failure of the aup$orting inroics of exem:%fon to be 8x@- cuted, issued and delivered In the statutory tiae and IIIIIUF, Inassuah 55 the ola.ainznt ixs cuured R wnrrsnt to issue ard be paid u>on suoh olaim, void by roaeon of his own aots and ~&~.sione, he bsoomws indebted to the State 02 Tesas for moneys improperly had end recaived from the Trseaury of the Btate, in the amoat 0r euahwarmnt, 80 a8 to justify a diraat a-tlon sealrat said claimant for re- or re-,ufrt, aovory thereof, or to require you to invoke in the iasuanae of rutura warrants to euah elalman~, 'tieproti- lions of Article 4350, Vsmon*s Annotated Rsrinod Oitil 8tatutarrof Paan, roading a@ follow~t '160warrant ohall be isauad to any pereon indebted to the St&to, or to :A8 a::snt,Or au- r&me, until rruchdebt is paid." ii's answer both of your qu~stionr in the afflrz~- tlve. Yours very truly IXNIco