Texas Attorney General Opinion: WW-924 Page: 4 of 6
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Honorable Robert S. Calvert, Page 4
equipment. This new person, firm or
corporation now owns a fleet of vehicles
located out of State and do not antici-
pate bringing all of those vehicles into
Texas at one time, but will stagger
delivery of their vehicles to the new
Texas business.
"(a) As a new resident, is the new person,
firm or corporation entitled to the
provisions of Article 6.04 allowing
for the payment of $15.00 in lieu of
other use tax for the vehicle?
"(b) Will this new resident be allowed to
claim the provisions of Article 6.04
on all of its staggered vehicles?
"(c) How long will this new person, firm
or corporation remain a new resident
for the provisions of this Article?
Will it be until the new person, firm
or corporation has accepted delivery
on all its vehicles to which it was the
legal owner on the date of securing
its permit to do business in Texas,
or will the date be at some other time?
"(d) If new residence terminates at some
other time other than the acceptance
of the legally owned vehicles, when
will it be?"
Clearly, the new person, firm or corporation1 is en-
titled to the provisions of Art. 6.04, as is any other "new
resident". Any other interpretation would be discriminatory.
For purposes of discussion, we will consider parts
(b), (c) and (d) of this question together. It is our opinion
that the new person, firm or corporation will be a "new resident"
under Art. 6.04 until he has accepted delivery in Texas of all
vehicles legally owned at the time of securing the permit to do
business in this State. This conclusion is prompted by a
1 A "corporation" is considered a "person" for this purpose. See
Art. 23, Subdiv. 2, R.C.S.; 13 Am.Jur. Corporations, sec. 9 et seq.(Opinion No. WW-924)
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Texas. Attorney-General's Office. Texas Attorney General Opinion: WW-924, text, August 30, 1960; (https://texashistory.unt.edu/ark:/67531/metapth267536/m1/4/: accessed June 27, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.