Texas Attorney General Opinion: WW-437 Page: 1 of 5
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THE A 'l"ORNEY GENERAL
OF TEXAS
AUSTIN- 1, TCEXAS
WILL WIlSON
ArrORNCW lNai. May 23, 1958
Hon. Robert S. Calvert OPINION NO. WW-437
Comptroller of Public Accounts
Capitol Station Re: Whether Comptroller
Austin, Texas- may permit correction of
inaccurate claim for re-
fund of motor fuel taxes
Dear Mr. Calvert: subsequent t6 its filing.
We quote the following excerpt from your letter of
April 29, 1958, requesting our opinion on the above cap-
tioned matter:
"The claimant filed a claim, duly sworn to,
for refund of tax paid on 8,465 gallons of motor
fuel shown in the claim form to have been used
entirely off the roads and highways, refundable,
and in the space on the claim form headed, 'Gallons
Used on Roads and HIghways, No Refund', the word
'none' had been typed in.
"Investigation of the claim in the field re-
vealed that a considerable part of said motor fuel
had been used taxable in trucks, pickups and a jeep
on the highways.
"The claimant stated that the claim had been
prepared by a new bookkeeper aided by the local
Farm Bureau Office, and that he signed the claim
without noticing that the taxable highway fuel
had not been deducted. All previous claims filed
over the years showed careful preparation and large
deductions for taxable highway use. Obviously, the
claim was filed without wilful intent to obtain tax
refund to which he was not entitled."
The Comptroller's form 7065-E for farmers and ranchers
making an affidavit for claim of refund also contains the
following question: "Have you used any fuel covered by
invoice of exemption on the roads and highways in any ve-
hicle including tractors hauling products, or doing custom
work)? To this question the applicant answered "yes."
Thus the claim was inconsistent on its face. The invoices
of exemption which were attached to the application and
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Texas. Attorney-General's Office. Texas Attorney General Opinion: WW-437, text, May 23, 1958; (https://texashistory.unt.edu/ark:/67531/metapth267049/m1/1/?q=%221958~%22: accessed June 9, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.