Legal Opinion
Opinion No.
Texas Attorney General Reports
Decided June 8, 1977Published
1Opinion of the Court
The Honorable Cue D. Boykin Chairman Texas Industrial Accident Board Austin, Texas 78711
Re: Whether governmental bodies are exempt from tax imposed by article 8306, § 28 on workmen's compensation self-insurers.
Dear Mr. Boykin:
You have requested our opinion concerning whether governmental bodies are constitutionally exempt from the payment of the gross premium tax imposed by section 28 of article 8306, V.T.C.S.
Article 8309h, V.T.C.S., provides for workmen's compensation for political subdivisions. Section 2(a) permits such subdivisions to become self-insurers. Section 3(a)(1) in part adopts…
2Cases cited7 opinions
- Lower Colorado River Authority v. Chemical Bank & Trust Co.Texas Supreme Court · 1945
- San Antonio Independent School District v. City of San AntonioTexas Supreme Court · 1976
- State v. City of El PasoTexas Supreme Court · 1940
- Wichita County Water Improvement District No. 2 v. City of Wichita FallsCourt of Appeals of Texas · 1959
- Brunk v. StateCourt of Criminal Appeals of Texas · 1927
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