A-4020, APRIL 9, 1927, 6 COMP. GEN. 660

A-4020: Apr 9, 1927

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WHEN REFUNDED SUCH AMOUNT SHOULD BE DEPOSITED AND COVERED INTO THE TREASURY TO THE CREDIT OF THE APPROPRIATION UNDER WHICH THE REIMBURSEMENT WAS MADE. IN WHICH STATE THE PURCHASE WAS MADE. THAT REFUND TO THE FEDERAL GOVERNMENT IS CONTINGENT UPON PROOF THAT THE AMOUNTS IN QUESTION HAVE BEEN PAID TO INDIVIDUAL EMPLOYEES. THIS OFFICE IS INFORMALLY ADVISED THAT THE GASOLINE IN QUESTION WAS USED IN GOVERNMENT-OWNED AUTOMOBILES USED BY THE EMPLOYEES ON OFFICIAL BUSINESS. DISCLOSES THAT THE TAX IS IMPOSED UPON THE DISTRIBUTER AND NOT UPON THE CONSUMER. IF IT WAS NECESSARY FOR THE EMPLOYEES TO PAY THE AMOUNT OF THE TAX ON THE GASOLINE PURCHASED BY THEM FOR USE IN GOVERNMENT-OWNED AUTOMOBILES WHILE ON OFFICIAL BUSINESS.

A-4020, APRIL 9, 1927, 6 COMP. GEN. 660

TAX - STATE TAX ON GASOLINE WHERE A GOVERNMENT EMPLOYEE PURCHASED GASOLINE FOR AUTHORIZED USE ON OFFICIAL BUSINESS IN A STATE THAT IMPOSES A TAX UPON THE DISTRIBUTER, THE FEDERAL GOVERNMENT MAY REIMBURSE HIM FOR THE FULL AMOUNT PAID INCLUSIVE OF THE TAX, AND CLAIM FOR REFUND OF THE TAX MAY THEN BE MADE BY THE ADMINISTRATIVE OFFICE, AND WHEN REFUNDED SUCH AMOUNT SHOULD BE DEPOSITED AND COVERED INTO THE TREASURY TO THE CREDIT OF THE APPROPRIATION UNDER WHICH THE REIMBURSEMENT WAS MADE.

COMPTROLLER GENERAL MCCARL TO A. ZAPPONE, DISBURSING CLERK, DEPARTMENT OF AGRICULTURE, APRIL 9, 1927:

THERE HAS BEEN RECEIVED, BY YOUR LETTER OF MARCH 21, 1927, VOUCHERS IN FAVOR OF TWO EMPLOYEES, B. L. CANDILL AND N. E. DOUGLAS, CLAIMING REIMBURSEMENT FOR THE AMOUNT OF GASOLINE TAX PAID BY THEM ON GASOLINE PURCHASED FOR OFFICIAL USE. IT APPEARS THAT THE STATE TREASURER OF IOWA, IN WHICH STATE THE PURCHASE WAS MADE, HAS INDICATED THAT REFUND FOR THE AMOUNTS IN QUESTION MAY BE ALLOWED TO THE FEDERAL GOVERNMENT BUT NOT TO INDIVIDUALS, AND THAT REFUND TO THE FEDERAL GOVERNMENT IS CONTINGENT UPON PROOF THAT THE AMOUNTS IN QUESTION HAVE BEEN PAID TO INDIVIDUAL EMPLOYEES. THIS OFFICE IS INFORMALLY ADVISED THAT THE GASOLINE IN QUESTION WAS USED IN GOVERNMENT-OWNED AUTOMOBILES USED BY THE EMPLOYEES ON OFFICIAL BUSINESS.

A REFERENCE TO THE IOWA GASOLINE TAX LAW, CHAPTER 6, LAWS OF THE FORTY- FIRST GENERAL ASSEMBLY, 1925, DISCLOSES THAT THE TAX IS IMPOSED UPON THE DISTRIBUTER AND NOT UPON THE CONSUMER, AS SUGGESTED BY YOU. IF IT WAS NECESSARY FOR THE EMPLOYEES TO PAY THE AMOUNT OF THE TAX ON THE GASOLINE PURCHASED BY THEM FOR USE IN GOVERNMENT-OWNED AUTOMOBILES WHILE ON OFFICIAL BUSINESS, REIMBURSEMENT TO THEM OF THE PURCHASE PRICE, INCLUDING THE AMOUNT OF THE TAX, WAS AUTHORIZED. SEE 5 COMP. GEN. 1022, AND OTHER DECISIONS THEREIN CITED. THEREFORE PAYMENT UPON THE VOUCHERS IS AUTHORIZED, IN THE ABSENCE OF OTHER OBJECTION, IT BEING UNDERSTOOD THAT THE GASOLINE WAS PURCHASED FOR OFFICIAL USE AND THAT THE EMPLOYEES HAVE ALREADY BEEN REIMBURSED FOR THE REMAINDER OF THE PURCHASE PRICE UPON PROPER VOUCHERS ESTABLISHING THE OFFICIAL CHARACTER OF SUCH USE.

IN THE FUTURE THE TAX SHOULD NOT BE VOUCHERED SEPARATELY BUT INCLUDED UPON THE SAME VOUCHER AS THAT PRESENTED FOR REIMBURSEMENT OF THE REMAINDER OF THE PURCHASE PRICE OF THE GASOLINE.

WHEN THE AMOUNT OF THE TAX IS REFUNDED BY THE STATE IT SHOULD BE DEPOSITED AND COVERED INTO THE TREASURY TO THE CREDIT OF THE APPROPRIATION UNDER WHICH REIMBURSEMENT WAS MADE TO THE EMPLOYEES.