Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Grover Sellers, regarding a legal question submitted for clarification: If the one per cent sales tax levied under Article 7047(k), V. A. C. S., must be paid when a motor vehicle owned by corporation which is being dissolved is transferred to a partnership composed of the stockholders of the corporation.