Texas Attorney General Opinion: WW-354 Page: 3 of 8
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Honorable Coke R. Stevenson, Jr., Page 3 (WW-354).
for consumption by military personnel within
said installation, and the Board shall provide
forms on which Distributors and Manufacturers
may claim and obtain exemption from the tax on
such beer. If any Distributor or Manufacturer
has paid the tax on any beer and thereafter said
beer is shipped out of this State, for consump-
tion outside this State, or sold aboard ships
for ship's supplies, or is shipped into any
installation of the National Military Establish-
ment as referred to above, for consumption by
military personnel therein, a claim for refund
may be made at the time and in the manner pre-
scribed by the Board or Administrator. So much
of any funds derived hereunder as may be neces-
sary, not to exceed two per cent (2%) thereof,
is hereby appropriated for such purpose. The
Board may promulgate rules and regulations
generally for the enforcement of this provision."
Your first question calls for the definition and explan-
ation of a term which has not been specifically defined by
the courts. The word "installation" as used in the above
quoted statute in our opinion is used in the sense of an armory,
airfield, fort, camp, base, post, range or reservation used by
the United States Government for purposes of training members
of the United States Armed Forces, maintaining the equipment
or supplying the needs of such members, developing and testing
weapons and equipment, or basing military units in connection
with the defense of the United States. This definition would
apply to all United States Armed Forces, whether Army, Navy,
Marines or Air Force, and the question of whether police juris-
diction over the area in question has been ceded to the Federal
Government is not material. Since the Texas National Guard, as
presently constituted, is but an arm of the State government
under its Adjutant General, this term would not include National
Guard establishments. If, however, through action of Federal
authority the Texas National Guard were to be "called up" and
made a part of the National Military Force in conformity with
Federal and State law governing such establishments, then their
establishments could qualify as "an installation of the National
Military Establishment" under this section,
Your second question involves a term likewise previously
undefined, It is our opinion that the term "military personnel"
includes all members of the Armed Forces of the United States
on active duty, as well as personnel retired from active duty
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Texas. Attorney-General's Office. Texas Attorney General Opinion: WW-354, text, January 31, 1958; (https://texashistory.unt.edu/ark:/67531/metapth266966/m1/3/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.