OFFICIAL OPINION No. 9

OFFICIAL OPINION No. 9 Tax-Liquid fuels-Constitutionality of refund to Fish Commission from taxes paid on fuel consumed in the operation of motorboats. 1. Act of July 15, 1969, 72 P. S. § 2611q amending the Liquid Fuels Tax Act, by authorizing the Fish Commission to obtain a refund of Liquid Fuels Taxes paid on fuel consumed in the operation of motor boats on waterways within the Commonwealth or bordering the Commonwealth, does not violate Article VIII, Section 11, of the Pennsylvania Constitution. 2. Official Opinion of the Attorney General dated December 23, 1970 is re- affirmed. 3. Passage of Senate Bill No. 352, Printer's No. 354, Act No. 2 A of March 2, 1971, P. L. -, which specifically appropriates monies from the Motor License Fund to refund to the Fish Commission taxes paid on fuel consumed in the operation of motor boats gives added weight to constitutionality of Act of July 15, 1969. Honorable Grace M. Sloan State Treasurer Commonwealth of Pennsylvania Harrisburg, Pa. Dear Mrs. Sloan: Harrisburg, Pa., March 10, 1971 This is in reply to your letter dated January 27, 1971, concerning the Act No. 65 of July 15, 1969, P. L. 161, Sec. 1, 72 P. S. § 2611q which amends the Liquid Fuels Tax Act by authorizing the Fish Commission 20 OPINIONS OF THE ATTORNEY GENERAL to obtain a refund of Liquid Fuels Taxes paid on fuel consumed in the operation of motor boats on waterways within the Commonwealth or bordering the Commonwealth. As you state, this Department issued an op1mon on December 23, 1970, to Robert J. Bielo, Executive Director of the Fish Commission, holding that the Act of July 15, 1969, is constitutional and not in vio- lation of Article VIII, Section 11 of the Pennsylvania Constitution. I have reviewed this opinion and concur in its conclusion. As you point out in your letter, there are additional sources of precedence to sustain the constitutionality of the act in question. I have examined the sources mentioned in your letter and concur with your thought that these would give added weight to the opinion of the Attorney General and would be proper to support the constitutionality of the act in any court pro- ceedings. As additional support for the act, the General Assembly has recently passed Senate Bill No. 352, Printer's No. 354, Act No. 2 A of March 2, 1971, P. L. _, which specifically appropriates monies from the Motor License Fund to refund to the Fish Commission taxes paid on fuel con- sumed in the operation of motor boats. Since the Legislature has now seen fit to reiterate its position that the Fish Commission should obtain these monies and has, in fact, funded the program, added weight is given to the constitutionality of the Act of July 15, 1969. This office appreciates your concern as to the proper disposition of tax monies and it is the opinion of this Department that you may prop- erly issue to the Commission a check in accordance with the action of the Board of Finance and Revenue. Sincerely, J. SHANE CREAMER, Attorney General.