Texas Statutes
Chapter 171 - Franchise Tax
Subchapter C. Determination of Taxable Margin; Allocation and Apportionment

Section 171.101. Determination of Taxable Margin - Sec. 171.101. DETERMINATION OF TAXABLE MARGIN. (a) The taxable margin...

Section 171.1011. Determination of Total Revenue From Entire Business - Sec. 171.1011. DETERMINATION OF TOTAL REVENUE FROM ENTIRE BUSINESS. (a)...

Section 171.1012. Determination of Cost of Goods Sold - Sec. 171.1012. DETERMINATION OF COST OF GOODS SOLD. (a) In...

Section 171.1013. Determination of Compensation - Sec. 171.1013. DETERMINATION OF COMPENSATION. (a) Except as otherwise provided...

Section 171.10131. Provisions Related to Certain Money Received for Covid-19 Relief - Sec. 171.10131. PROVISIONS RELATED TO CERTAIN MONEY RECEIVED FOR COVID-19...

Section 171.1014. Combined Reporting; Affiliated Group Engaged in Unitary Business - Sec. 171.1014. COMBINED REPORTING; AFFILIATED GROUP ENGAGED IN UNITARY BUSINESS....

Section 171.1015. Reporting for Certain Partnerships in Tiered Partnership Arrangement - Sec. 171.1015. REPORTING FOR CERTAIN PARTNERSHIPS IN TIERED PARTNERSHIP ARRANGEMENT....

Section 171.1016. E-Z Computation and Rate - Sec. 171.1016. E-Z COMPUTATION AND RATE. (a) Notwithstanding any other...

Section 171.103. Determination of Gross Receipts From Business Done in This State for Margin - Sec. 171.103. DETERMINATION OF GROSS RECEIPTS FROM BUSINESS DONE IN...

Section 171.105. Determination of Gross Receipts From Entire Business for Margin - Sec. 171.105. DETERMINATION OF GROSS RECEIPTS FROM ENTIRE BUSINESS FOR...

Section 171.1055. Exclusion of Certain Receipts for Margin Apportionment - Sec. 171.1055. EXCLUSION OF CERTAIN RECEIPTS FOR MARGIN APPORTIONMENT. (a)...

Section 171.106. Apportionment of Margin to This State - Sec. 171.106. APPORTIONMENT OF MARGIN TO THIS STATE. (a) Except...

Section 171.107. Deduction of Cost of Solar Energy Device From Margin Apportioned to This State - Sec. 171.107. DEDUCTION OF COST OF SOLAR ENERGY DEVICE FROM...

Section 171.108. Deduction of Cost of Clean Coal Project From Margin Apportioned to This State - Sec. 171.108. DEDUCTION OF COST OF CLEAN COAL PROJECT FROM...

Section 171.109. Deduction of Relocation Costs by Certain Taxable Entities From Margin Apportioned to This State - Sec. 171.109. DEDUCTION OF RELOCATION COSTS BY CERTAIN TAXABLE ENTITIES...

Section 171.111. Temporary Credit on Taxable Margin - Sec. 171.111. TEMPORARY CREDIT ON TAXABLE MARGIN. (a) On the...

Section 171.1121. Gross Receipts for Margin - Sec. 171.1121. GROSS RECEIPTS FOR MARGIN. (a) For purposes of...