Mississippi Advisory Opinions March 10, 1982: 19820310 (March 10, 1982)

Advisory Opinion Text

Honorable A. C. Lambert, Sr.

Chairman and Commissioner of Revenue

State Tax Commission

Post Office Box 960

Jackson, Mississippi 39205

Dear Mr. Lambert:

Attorney General Allain has received your letter of request and has assigned it to me for research and reply.

You submit the following, to-wit:

“Pursuant to our telephone conversation on yesterday, I am requesting an opinion for the legality of our purchasing certain items for the law enforcement men who oversee the collection of our coke fund. The items I am speaking of are such things as a hot plate, a microwave, speedy repair on an air conditioner and possible replacement of a refrigerator when it goes bad at the facility.

“We make it a practice never to spend any of the monies for the personal benefit of any one person where we believe we could be criticized. These law enforcement men presently eat a cold lunch at the facility as there is no relief for them to go to a restaurant for a hot lunch.

“Other expenditures we have made from this fund in the past are dinners at Christmastime and picnics in the summer, etc. We have never considered, or would I allow, monies for contribution to any political candidate, any needy person who suffered a loss working for us, or any other situations that would deserve consideration from the private sector, so to speak. We have very tight controls on this fund. The controls have been reviewed and approved by the State Department of Audit, however, as stated on the phone, they have advised me that they cannot approve the manner in which we expend the funds.

“We have purchased uniforms for Mississippi State Tax Commission softball teams that participate in the city league. The original opinion from the Attorney General clearly stated that we could use this fund for recreation. Another use of these funds has been the purchase of coffee and donuts to serve at retirement ceremonies for employees with at least twenty years' service. The committee has looked kindly on this and it has been a good morale builder for our agency.

“Presently, we do not handle the money as such. The vendor sends us a commission on the sales of the machines placed at our permanent weigh stations. Any withdrawal from the fund is co-signed by myself or the comptroller of the Mississippi State Tax Commission. There is a standing committee of the law enforcement men who approve any and all expenditures of this fund.

“Thank you for your consideration on the phone, and I look forward to hearing from you.”

You state that vendors remit to the Tax Commission a commission on sales of machines placed at permanent weigh stations.

This office has previously held and we now hold that such funds, when received, are public funds and as such, should be set apart in a special fund to be expended and accounted for as other public funds.

Section 27-5-73, Mississippi Code 1972, as amended, directs the State Tax Commission to establish and maintain inspection stations.

Section 27-5-71, Mississippi Code 1972, defines inspection stations.

It is the opinion of this office that the Tax Commission has lawful authority to expend the special funds, received as commission on sales from machines placed at permanent weigh stations, for equipment which the Commission finds to be necessary, reasonable and proper for the operation of such stations, and could include such items as hot plates, microwave owens, refrigerators, etc., such equipment when purchased would, of course, be state property to be accounted for, as other state property.

Very truly yours,

Bill Allain Attorney General.