Petition for Writ of Mandamus - Filed - Supreme Court of Texas

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TAX CODE CHAPTER 171. FRANCHISE TAX http://www.statutes.legis.state.tx.us/Docs/TX/htm/TX.171.htm Page 87 of 88 6/25/2012 September 1, 2007. SUBCHAPTER J. REFUNDS Sec. 171.501. REFUND FOR JOB CREATION IN ENTERPRISE ZONE. (a) A corporation that has been certified a qualified business as provided by Chapter 2303, Government Code, may apply for and be granted a refund of franchise tax paid with an initial or annual report if the governing body certifies to the comptroller that the business has created 10 or more new jobs held by qualified employees during the calendar year that contains the end of the accounting period on which the report is based. (b) Only qualified businesses that have been certified as eligible for a refund under this section by the governing body to the comptroller are entitled to the refund. (c) Repealed by Acts 2003, 78th Leg., ch. 814, Sec. 6.01(10). (d) The amount of a refund under this section is the lesser of $5,000 or 25 percent of the amount of franchise tax due for any one privilege period before any other applicable credits. For purposes of this subsection, the initial and second periods are considered to be the same privilege period. (e) In this section: (1) "Enterprise zone" and "qualified employee" have the meanings assigned to those terms by Section 2303.003, Government Code. (2) "Governing body" means the governing body of a municipality or county that applied to have the project or activity of a qualified business designated as an enterprise project under Section 2303.405, Government Code. (3) "New job" has the meaning assigned "permanent new job" by Section 2303.401, Government Code. (4) "Qualified business" means a person that is certified as a qualified business under Section 2303.402, Government Code. Added by Acts 1989, 71st Leg., ch. 1106, Sec. 25, eff. Sept. 1, 1991. Amended by Acts 1993, 73rd Leg., ch. 268, Sec. 44, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 5.59, 5.95(22), eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 1467, Sec. 2.61, eff. Jan. 1, 2000; Acts 2001, 77th Leg., ch. 1263, Sec. 63, eff. Jan. 1, 2002; Acts 2003, 78th Leg., ch. 814, Sec. 3.58, 3.59, 6.01(10), eff. Sept.
TAX CODE CHAPTER 171. FRANCHISE TAX http://www.statutes.legis.state.tx.us/Docs/TX/htm/TX.171.htm Page 88 of 88 6/25/2012 1, 2003.
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No. __________ In The Supreme Court
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TABLE OF CONTENTS IDENTITY OF PARTI
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Rylander v. Fisher Controls Int’l
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U.S. CONST. art. 1, § 8...........
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STATEMENT OF JURISDICTION Section 1
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STATEMENT OF FACTS I. The Margin Ta
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taxable entity and to owners of cer
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Texas. Id. Nestle conducts exclusiv
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the same standard for all taxpayers
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esults in an arbitrary amount of co
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As detailed above, each step of the
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twice the tax rate. There is no rat
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or activities within the taxing sta
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CERTIFICATE OF SERVICE I certify th
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Appendix 1 Texas Tax Code, Chapter
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TAX CODE CHAPTER 171. FRANCHISE TAX
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Page 119 and 120: UNITED STATES CONSTITUTION AMENDMEN
Page 121 and 122: UNITED STATES CONSTITUTION ARTICLE
Page 123 and 124: Appendix 4 Texas Constitution Artic
Page 125 and 126: (f) The occupation tax levied by an
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Page 129 and 130: Report (Form 05-163) annually to af
Page 131 and 132: Final Reports An entity that ceases
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Page 135 and 136: entity at the address listed on the
Page 137 and 138: Specific Line Instructions for Each
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Page 141 and 142: Item 11. Cost of goods sold (COGS)
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Page 147 and 148: e included in the combined group re
Page 149 and 150: Form 05-166 Texas Franchise Tax Aff
Page 151 and 152: Note: Do not enter any amount relat
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. 2 der, 3.4 Texas Franchise Tax Af
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TX2- 0 .4.2 Ver. 3. t+ ificode 1321
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TXS012 Ver. . 3,0 0,5-102 9-1 1 /30
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TX2012 Ver. 3.7 Ct 102 Rev 9- 1 1.'
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TX27.12. Var . Texas Franchise Tax
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TXn12 'tee. Texas Franchise Tax Pub
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:x1:12 Texas Franchise Tax Public I
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PAYER'S name, street address, city,
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WINSTEAD Austin Dallas Fort Worth H
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Texas Comptroller of Public Account
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Exhibit A Nestle USA, Inc. Nestle T
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11E Co May 15, 2012 COMPTROLLER OF
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AFFIDAVIT OF DONALD DEERE 1. My nam
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Revised Draft 10/19/2011 Economic A
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CAUSE NO. Filed 12 June 15 P3:17 Am
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activities in Texas, it is subject
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determination of the tax rate, cont
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elationship to the value of the Pri
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excess of $330,000. See id. §§ 17
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discriminate against interstate com
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Petition for Writ of Mandamus - Filed - Supreme Court of Texas

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