Texas Attorney General Opinion: JM-1256 Page: 3 of 9
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Honorable Bob Bullock - Page 3 (JM-1256)
for whom services are performed under that subsection,
regardless of whether the fuel thus distributed contains
ethanol or methanol. Sections 1 and 2 of article 8614,
V.T.C.S., taken together, confer explicit authority on
certain specified public officers or their authorized agents
to test any motor fuel sold in the state. Section 2 of the
In order to determine compliance with the
standards and for the enforcement of rules
adopted under Sections 3, 4, and 5 of this
Act, the comptroller of public accounts or an
authorized representative of the comptroller,
any law enforcement officer at the direction
of a prosecuting attorney, or the attorney
general may test any motor fuel sold in this
state, with or without a complaint about the
fuel. (Emphasis added.)
Subsection (2) of section 1 of the act provides:
"'Motor fuel' has the meaning given that term by Section
153.001(17), Tax Code."2 That subsection of the Tax Code
provides: "'Motor fuel' includes gasoline, diesel fuel,
liquified gas, and other products that are usable as
propellants of a motor vehicle." Thus, since every licensed
distributor is subject to testing, inspection, etc., every
licensed distributor may be subject to the subsection (b)
fee, regardless of whether the motor fuel so distributed
contains ethanol or methanol. However, imposition of a fee
under subsection (b) is limited to those distributors for
whom services are performed under that subsection.
We turn now to subsection (c). Three arguments have
been adduced in support of the construction that the
subsection 9(c) fee reaches all dealers of motor fuels,
regardless of whether those fuels contain ethanol or
methanol. We find none of the arguments convincing.
First, it is emphasized that the underscored phrase of
subsection (c) of section 9 permits a fee to be imposed upon
"each distributor, supplier, wholesaler, and jobber who
2. Section 153.001 was amended during the 71st
Legislature; subsection (17) was renumbered subsection (16).
Acts 1989, 71st Leg., ch. 168, 5 2, at 550.
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Texas. Attorney-General's Office. Texas Attorney General Opinion: JM-1256, text, 1990; (texashistory.unt.edu/ark:/67531/metapth273694/m1/3/: accessed April 25, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.