Texas Attorney General Opinion: O-5408 Page: 1 of 6
This text is part of the collection entitled: Texas Attorney General Opinions and was provided to The Portal to Texas History by the UNT Libraries Government Documents Department.
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IT * GENERAL
GERALD C. MANN Asrwx , TEXA
Honorable Geo. H. Sheppard
Comptroller of Public Accounts
Austin, Texas
Dear Mr. Sheppard: Opinion No. 0540O
Re: Construction of Senate Bill
No. 2, Acts Regular Session
48th Legislature.
This will acknowledge receipt of your letter of
June 15th, requesting the opinion of this Department as to
whether Senate Bill No. 2, Acts of the 48th Legislature,
authorizes and requires all officers and employees of this
State and its agencies, instrumentalities, political sub-
divisicqa, and municipalities to comply with the withhold-
ing provisions of the "Current Tax Payment Act of 1943."
Senate Bill No. 2 reads as follows:
"An ACT requiring all officers and employees of the
State, its agencies, instrumentalities, politi-
cal subdivisions and municipalities, having con-
trol over the payment of any salaries or wages
to public officers or employees, to comply with
the provisions of the Federal Revenue Act of
1942 requiring the withholding of the five per
cent (52) Federal Victory Income Tax from wages
paid public officers and employees so lorgas
the United States of America is at war with Ger-
many, Japan or Italy; and declaring an emergency.
"BE IT ENACTED BY THE LEGISLATURE OF THE STATE CF TEXAS
"Section 1. For the duration of the present war,
all officers and employees of this State and its agen-
cies, instrumentalities, political subdivisions and
municipalities, having control over the payment cf
any salaries or wages to public officers or employees,
are hereby authorized and required to comply with the
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-5408, text, 1943; (https://texashistory.unt.edu/ark:/67531/metapth262680/m1/1/?q=war: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.