Untitled Texas Attorney General Opinion

THEAYTORNEY GENERAL OFTEXAS GERALD C. MANN Honorable George H. Sheppard Comptroller.of Public Accounts Austtn, Texas Dear Sir: Opinion No. 0-2079 'Re: Persons ~paging excessive chain store taxes errone.ouslgin pr6- vious gears-'cannotset off those payments against taxes due for the correct year. This is~ln answer to your inquiry in regard to ah ex- cess payment of chain store taxes, which lnqutrg reads in part as follows: "A corporation (a), either under a mistake of law or a mistake of fact, pays Chain Store Tax 0n.a number of stores. It 1s later determind th@iitthe stores in question were…