Could the Texas Comptroller require a Social Security number on a historical motor vehicle rental-tax application?

Plain-English summary

The Comptroller said federal law authorized the office to request the applicant's Social Security number for tax administration.

The response quoted 42 U.S.C.A. § 405(c)(2)(C)(i). The quoted language allowed a state or political subdivision administering a tax to use Social Security numbers to identify affected individuals and require an affected or apparently affected person to furnish the number to the responsible agency.

The applicant's representative had declined to answer that item unless the Comptroller identified specific federal authority. The response supplied the citation and enclosed the provision.

What this means for you

This letter addressed only the legal authority offered for the Social Security number request. It did not resolve the attached application's separate missing vehicle information because the vehicles had not yet been purchased.

Common questions

Q: What authority did the Comptroller cite?
A: 42 U.S.C.A. § 405(c)(2)(C)(i).

Q: Did the letter decide broader federal privacy questions?
A: No. It answered with the quoted Social Security Act provision.

Citations and references

• 42 U.S.C.A. § 405(c)(2)(C)(i)

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=MVT
• Opinion: https://star.comptroller.texas.gov/view/7905L2021E01

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller May 8, 1979

Re: Rental tax application of ***
dba *****

Dear ***:

Thank you for your letter of April 5, 1979, on behalf of ***.

I can certainly appreciate your concern in not disclosing private
information
to unauthorized parties. However, I believe that you will find that 42
U.S.C.A.
Section 405 (c)(2)(i) gives the Office of the Comptroller the necessary
authority
to request ***'s social security number. The statute provides
in pertinent
part:

(C)(i) It is the policy of the United States that any State
(or political subdivision thereof) may, in the administration
of any tax . . . utilize the social security account numbers
issued by the Secretary for the purpose of establishing the
identification of individuals affected by such law, and may
require any individual who is or appears to be so affected to
furnish to such State (or political subdivision thereof) or
any agency thereof having administrative responsibility for
the law involved, the social security account number . . .issued
to him by the Secretary. [emphasis supplied]

42 U.S.C.A. Section 405 (c)(2)(C)(i). I am enclosing a copy of the
provision for your
information.

If you find this to be sufficient authorization, please complete the
enclosed
application and return it to this office. If you wish to discuss this
matter
further, I will be happy to do so. You may write to me at the Motor
Vehicle
Sales Tax Division, or call toll free 1-800-252-5555, extension 133.

Sincerely,
Patricia Brockway
Division Attorney
Motor Vehicle Sales Tax Division

April 5, 1979

Joan Sims
Motor Vehicle Sales Tax
Comptroller of Public Accounts
State of Texas
Austin, TX 78774

RE: ***

Dear ***:

I am in receipt of your letter dated April 4, 1979
regarding the above referenced.

Item # 5 on ***'s application was not answered
because under the Federal Privacy Act, as well as the
Social Security Act, a state agency may not inquire as
to a person's social security number unless specifically
authorized to do so by a Federal statute. If you can provide
us with a Federal statute that allows the State Comptroller's
office to secure the social security number of *****,
we will be most happy to furnish same to you. Otherwise, I
must decline to do so because of the nature of the Federal
act.

We did not answer Item # 11 because the vehicles have not been
purchased. As soon as *** purchases these vehicles, I
will forward the necessary information to you.

Sincerely,