Texas Attorney General Opinion: C-42

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Waggoner Carr, regarding a legal question submitted for clarification: Whether the failure to file refund claim within the time prescribed by law, Article 10.14, Chapter 10, Title 122A, V.C.S., for taxes paid on special fuels used off the Texas highways will preclude credit being taken for such tax payments on subsequent tax accruals incurred by the user and related questions