Opinion No. (2001)

Mr. Henry Hungerbeeler, Director Missouri Highway and Transportation Commission 221 Bolivar Street, Ste. 400 P.O. Box 270 Jefferson City, MO 65102

Dear Mr. Hungerbeeler:

This is in response to your questions asking:

1. May the State's share of state revenues derived from highway users be used to make Hancock Amendment refunds?

2. Does the "and making refunds" provision of Section 30(a) and the "and less refunds" provision of Section 30(b)1 include Hancock Amendment refunds or are such refunds limited to the refund of taxes "collected with respect to fuel not used for propelling highway motor…