Opinion No.

Honorable Bob Bullock Comptroller of Public Accounts L.B.J. Building Austin, Texas 78774

Re: Imposition of fees on motor fuels under House Bill 504, Acts 1989, 71st Leg., ch. 1033, at 4156 (RQ-1904)

Dear Mr. Bullock:

You ask about the proper construction of House Bill 504, which was enacted by the 71st Legislature and governs the sale of certain mixtures of gasoline and alcohol.1 The bill requires that the comptroller administer and enforce a program of labelling pumps through which fuel containing ethanol or methanol is sold.

You appear to ask whether the imposition of the fee authorized by…