Texas Attorney General Opinion: WW-845 Page: 2 of 5
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Honorable Robert S. Calvert, page 2 Opinion No. WW-845
sold and/or delivered into fuel supply tanks of motor
vehicles; and (3) to sell tax free to exclusive non-highway
consumers who furnish a signed statement that none of the
special fuels so purchased will be delivered into fuel tanks
of motor vehicles,
"User", as contemplated by the Act, means every
person who delivers any special fuels into the supply tanks
of motor vehicles owned or operated by him, and any person
who imports special fuels into this State in the fuel sup-
ply tanks of motor vehicles owned or operated by him.
Article 10.11(1) provides, in so far as pertinent:
"Upon approval of an application and approval
of bond if a bond is required, the Comptroller
shall issue to the applicant a permit authorizing
him to engage in the kind of business or other
operations or to perform the functions set out in
and authorized by the class of permit so issued . .
Such permit shall be of the kind and classifi-
cations as set out herein below:
"NON-BONDED USER PERMITS.
"Authorizing persons whose purchases of special
fuels are predominantly for delivery by them into
the fuel supply tanks of motor vehicles owned or
operated by them to act as users.
"BONDED USER PERMITS.
"Authorizing persons whose purchases of special
fuels are not predominantly for delivery by them into
the fuel supply tanks of motor vehicles owned or op-
erated by them to act as users.
"BONDED USER IMPORT PERMITS.
"Authorizing persons who import special fuels
into this State in the fuel tanks of motor vehicles
owned or operated by them to act as users."
A wholesale supplier may sell only to those holding
permits as bonded or non-bonded users or dealers. He is re-
quired by Article 10.03(3) to collect the tax on each gallon
of special fuels delivered to non-bonded users. No provision
of the law requires or authorizes the supplier to collect the
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Texas. Attorney-General's Office. Texas Attorney General Opinion: WW-845, text, June 13, 1960; (https://texashistory.unt.edu/ark:/67531/metapth267457/m1/2/: accessed April 25, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.