Texas Attorney General Opinion: JM-1263 Page: 6 of 7
This text is part of the collection entitled: Texas Attorney General Opinions and was provided to The Portal to Texas History by the UNT Libraries Government Documents Department.
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Honorable Tom O'Connell - Page 6 (JM-1263)
The same reasoning applies to fees the county tax
assessor-collector receives for collecting various fees and
taxes imposed pursuant to the following provisions:
(1) Tax Code 5 152.021 - 152.026 (taxes
imposed on transfers of title and motor
vehicle rentals), 152.041 (duty of
county tax assessor-collector), 152.121
(tax assessor-collector shall retain
five percent of taxes and penalties
collected under ch. 152 as fees of
office or fees to be paid into officers
salary fund);
(2) V.T.C.S. art. 6687-1 (Certificate of
Title Act), 5 57 (tax assessor-collec-
tor shall turn over $5 of each $10 fee
collected to county treasurer for
deposit in officers salary fund, and
either remit remaining $5 to Department
of Highways and Public Transportation
or defer remittance and deposit or
invest as authorized in this section,
with accrued interest belonging to the
county);
(3) Parks & Wildlife Code 31.0341 (tax
assessor-collector shall retain ten
percent of fee collected for issuance
of certificates of number for motor-
boats), 31.048 (same with respect to
certificates of title for motorboats
and outboard motors, or for notation of
security interest, lien or other encum-
brance).
Accordingly, you are advised that the county auditor
may prescribe a rule requiring the use of the county's
employer identification number on all accounts in the county
depository pursuant to the authority conferred by section
112.001 of the Local Government Code, but only with respect
to accounts that represent funds belonging to the county.
S UMMAR Y
A county auditor in a county with a pop-
ulation of less than 190,000 may adopt and
enforce a regulation pursuant to section
112.001 of the Local Government Code thatrequires the use of the county's federal
employer identification number on allp. 6;3).
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Texas. Attorney-General's Office. Texas Attorney General Opinion: JM-1263, text, December 18, 1990; (https://texashistory.unt.edu/ark:/67531/metapth273701/m1/6/?q=%22%22~1: accessed August 15, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.