Attorney General Opinion WW-0741

November 24, 1959 Honorable Robert S. Calvert Comptroller of Public Accounts Capitol Station Austin, Texas Opinion No. WW-741 Re: Whether House Bill 11, Third Called Session, 56th Legislature, 1959, repealed the authority for future annual trans- fers on August 31 to the Dear Mr. Calvert: Available School Fund. Your recent request for an opinion reads as follows: "For many years the Motor Fuel Tax Fund has been allocated on the first day of each calendar month, under authority of Art. 7065b- $49. This practice was followed thru August 1, "Sec. 3 of H.B. 5, 1st Called Session, 56th Legislature, amended Art. 7065b-25. In Sec. 3 C, it was provided that allocations be made to the Available School Fund on August 31st of each fiscal year. Such allo- cation was made on August 31, 1959. "H.B. 11, 3rd Called Session, 56th Legis- lature, provides for the allocation of Motor Fuel in Articles 9.25 and 10.22 of Section 1. Section 7 of H.B. 11 repeals Art. 7065b-25. "I will thank you to advise me if H.B. 11, 3rd Called Session, 56th Legislature, repealed the authority for future annual transfers on August 31st to the Available School Fund." Honorable Robert S. Calvert, Page 2 (w-741) Article 7065b-25, Vernon's Civil Statutes, prior to its amendment by Section 3 of House Bill 5, Acts of the 56th Legislature, First Called Session, 1959, provided in part as follows: II . . . "Each month the Comptroller of Public Accounts shall, after making the deductions for refund pur- poses, as provided in Section 13 of this Article, and for the enforcement of the provisions of this Article, allocate and deposit the remainder of the taxes collected under the provisions of this Arti- cle in the proportions as follows: One-fourth (l/4) of such tax shall go to,and be placed to the credit of the Available Free School Fund; . . .' (Emphasis ours). Article 7065b-25 was amended by Section 3 of House Bill 5, Acts of the 56th Legislature, First Called Session, 1959, Section 3C of said Act provides as follows: "All receipts due the Available School Fund which are in the Highway Motor Fuel Tax Fund on August 31st of each fiscal year shall be credited to the Available School Fund on August 31st of each fiscal year." House Bill 11, Third Called Session of the 56th Legisla- ture, 1959, provides for the allocation of motor fuel taxA;;; celpts in Articles 9.25 and 10.22 of Section 1 thereof. cle 9.25 provides in part as follows: II . . . "Each month the Comptroller of Public Accounts shall, after making the deductions for refund pur- poses as provided in Article 9.13 of this Chapter, and for the enforcement of the provisions of this Chapter, allocate and deposit the remainder of the taxes collected under the provisions of this Chap- ter, in the proportions as follows: One-fourth (l/4) of such tax shall go to, and be placed to the credit of the Available Free School Fund; . . .' (Emphasis ours). . - Honorable Robert S. Calvert, Page 3 (WW-741) Neither Article 9.25 nor Article 10.22 of House Bill 11 makes provision for annual transfers of motor fuel tax receipts to the Available School Fund, but to the contrary, Article 9.25 provides that such transfers and allocations be accomplished each month. Furthermore, Section 7(b) of Article 24-01 of House Bill 11 expressly repeals Article 706513, as amended. Inasmuch as House Bill 11 represents the latest expres- 'sion of the Legislature on the subject, it is our opinion that the provisions thereof control the procedure to be followed in making transfers of motor fuel tax receipts to the Available School Fund. This Act, as above pointed out, provides for monthly transfers and by repealing Article 7065b-25, as amended, it has repealed the authority for annual transfers on August 31 to the Available School Fund. SUMMARY House Bill 11, Acts of the 56th Legislature, Third Called Session, 1959, has repealed the authority for future annual transfers of motor fuel tax receipts to the Available School Fund. Article 9.25 of House Bill 11, provides that the Comptroller of Public Accounts shall make such transfers monthly. LP:mfh APPROVED: OPINION COMMITTEE W. V. Geppert, Chairman J. C. Davis, Jr. Houghton Brownlee, Jr. Paul R. Floyd, Jr. Raymond V. Loftin, Jr. Yours very truly, WILL WILSON Attorney General of Texas "Uepme Assistant REVIEWED FOR THE ATTORNEY GENERAL BY: Morgan Nesbitt