Texas Attorney General Opinion: JM-1256 Page: 2 of 9
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Honorable Bob Bullock - Page 2 (JM-1256)
Section 9 of article 8614, V.T.C.S., the section with
which you are concerned, provides the following:
(a) The comptroller may adopt rules not
inconsistent with this Act for the regulation
of the sale of motor fuels containing ethanol
(b) The comptroller by rule may impose
fees for testing. inspection. statement or
record forms,..... sale of signs. or the
performance of other services provided in_the
administration of this Act.
(c) In addition to the fees authorized by
Subsection (b) of this section, the comp-
troller by rule may impose a fee to be
collected on a periodic basis determined by
the comptroller from each distributor,
supplier, wholesaler, and jobber who deals in
a motor fuel subject to reulaton.. under this
Act. The comptroller by rule shall prescribe
the form for reporting and remitting the fees
imposed by and under this section.
(d) The fees and penalties imposed by
this Act or by a rule of the comptroller made
pursuant to this Act shall be subject to the
provisions of Chapter 111 and Sections
153.006, 153.007, and 153.401, Tax Code,
except to the extent those sections are in
conflict with this Act.
(e) The total amount of ees Qollected
under this Act may not exceed the costs of
administering and enforcing the provisions of
(f) The fees collected under this section
may be used only for the administration and
enforcement of this Act by the comptroller
and shall be deposited in the Comptroller's
Operating Fund 062. (Emphasis added.)
We turn first to subsection (b). There can be no doubt
that the fee authorized by subsection (b) of section 9 of
the act reaches every person required to hold a permit as a
distributor of motor fuels under chapter 153 of the Tax Code
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Texas. Attorney-General's Office. Texas Attorney General Opinion: JM-1256, text, 1990; (texashistory.unt.edu/ark:/67531/metapth273694/m1/2/: accessed June 17, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.