Texas Attorney General Opinion: M-154 Page: 1 of 5
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THE AroRNEY GENERAL
OF TEXAS
caWVRo C. MARI AUSTrN, 'TExSm 78711
ATWORNETY GENERAL.
November 1, 1967
Honorable Joe Resweber Opinion No. M-154
County Attorney
Harris County Courthouse Re: Whether the County Tax Assessor-Collector
Houston, Texas 77002 is required under the provisions of H.B.
No. 214, Acts 60th Leg, (Art. 137q, V.PC )
to accept sworn itemized inventories and
issue permits where a business is not de-
funct, but is merely closing a store at one
Dear Mr. Resweber: particular location, and related question.
You have requested an opinion from this office regarding the following questions:
"1. Is the County Tax Assessor and Collector required to accept sworn
itemized inventories and issue permits where a business is not defunct, but is
merely closing a store at one particular location?
"2. Is the County Tax Assessor and Collector required to accept a
sworn itemized statement from a business relating to a store which is located
within the County, but which is also located within the territorial boundaries
of an incorporated town or city?"
The applicable provisions of the statute, House Bill No. 214, Acts 60th Legislature (Article
1137q, Vernon's Penal Code), governing the questions are as follows:
"Section 1. that the term 'going out bf business sale' shall mean any
offer to sell to the public or sale to the public of goods, wares and merchandise
on the implied or direct representation by word of mouth or written or oral
advertising that such sale is fix anticipation of the termination of a business at;
its present location.
"Sec. 3. To conduct a 'going out of business sale,' any person, firm,
or corporation shall file a sworn itemized inventory with the assessor and
collector of taxes of the city or county, which has jurisdiction of his location,
together with a filing fee of 52. Said sworn inventory shall include the fol-
lowing:
(1) Name and address of the owner of the goods,-7 15-
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Texas. Attorney-General's Office. Texas Attorney General Opinion: M-154, text, November 1, 1967; (https://texashistory.unt.edu/ark:/67531/metapth269372/m1/1/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.