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

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Form 05-167 Texas Franchise Tax Ownership Information Report Filing Requirements: The Ownership Information Report (OIR) is to be filed for each taxable entity other than a legally formed corporation, limited liability company or financial institution. This includes professional associations, partnerships and trusts. The OIR is due on the date the franchise tax report is due and must be completed and signed by a partner, member, owner, or other authorized person of the taxable entity. A separate OIR is to be filed by each taxable entity that files a separate franchise tax report or that is part of a combined group (unless the taxable entity is not organized in Texas and does not have physical presence in Texas). Even if the franchise tax report is filed and all taxes paid, the entity's right to transact business may be forfeited for failure to file the completed, signed OIR. The effects of forfeiture may include the denial of the taxable entity's right to sue or defend in a Texas court, and each partner, member or owner may become personally liable for certain debts of the entity (Secs. 171.251, 171.252 and 171.255, Tax Code). Changes to the registered agent or registered office must be filed directly with the Secretary of State, and cannot be made on this form. The changes can be made online or on forms downloaded from their website at www.sos.state.tx.us/ corp/forms_option.shtml. Section A: Report the name, title and mailing address of each general partner and each person or entity that owns an interest of 10% or more of the taxable entity as of the date that the report is filed. Professional associations should check the other box and report the members of their executive committee. Trusts should report their trustee information and not check any box (partner or other). Associations should report information for the individuals who have authority to sign a contract on behalf of the association and not check any box (partner or other). All other entities should report their executive board members and check the other box. If there is no FEI number for the owner(s), please leave the field blank. (Do not enter any Social Security numbers.) Section B: Registered Agent and Registered Office - This should include the entity's registered agent or agent for service of process in accordance with Sec. 171.354 (Tax Code). Changes that occur after the report is filed should be reported to the Comptroller on the next OIR the entity is required to file. The Comptroller will not accept changes during the year, except as noted below. An individual whose name was included on the report but who was not associated with the entity on the date the report 24 was filed, may file a sworn statement to that effect with the Comptroller. An entity that made an error on its OIR may file an amended OIR with a cover letter explaining the error. Signature Block: Report may be signed by an officer, director or other authorized person. This includes a paid preparer authorized to sign the report. Form 05-169 Texas Franchise Tax EZ Computation Report Filing Requirements: Any entity (including a combined group) that has annualized total revenue of $10 million or less is eligible to use the EZ computation to report their franchise tax. Upper and lower tier entities, when the tiered partnership election has been made, will qualify for the EZ computation only if the lower tier entity would have qualified for the EZ computation before total revenue is passed to the upper tier entities. Taxable entities that elect this method to file are not eligible to take any economic development or temporary credits. When using the EZ computation, the current year's portion of the temporary credit for business loss carryforwards may not be used and may not be carried forward to a future period. If a combined group elects to use the EZ computation method to report its franchise tax, the reporting entity is required to provide the requested information on Texas Franchise Tax Affiliate Schedule (Form 05-166) for each member of the combined group. Note: If using the EZ computation, be aware that you may not subsequently amend the report to use either COGS or compensation to compute margin. See Texas Tax Code Section 171.002(d). Item 1. Gross receipts or sales See instructions for Item 1 on Form 05-158-A (page 12). Item 2. Dividends See instructions for Item 2 on Form 05-158-A (page 12). Item 3. Interest See instructions for Item 3 on Form 05-158-A (page 12). Item 4. Rents See instructions for Item 4 on Form 05-158-A (page 12). Item 5. Royalties See instructions for Item 5 on Form 05-158-A (page 13). Item 6. Gains/losses See instructions for Item 6 on Form 05-158-A (page 13). Item 7. Other income See instructions for Item 7 on Form 05-158-A (page 13). Item 8. Total gross revenue See instructions for Item 8 on Form 05-158-A (page 13). Item 9. Exclusions from gross revenue Do not enter COGS or compensation amounts as they cannot be deducted if electing to use the EZ computation. See instructions for Item 9 on Form 05-158-A (page 13).
Note: Do not enter any amount related to cost of goods sold (COGS) or compensation as an exclusion from revenue. These amounts are prohibited as an exclusion from revenue by Texas Tax Code, Sec, 171.1011. Item 10. Total Revenue See instructions for Item 10 on Form 05-158-A (page 14). Item 11. Gross receipts in Texas See instructions for Item 23 on Form 05-158-B (page 17) and Rule 3.591 for more information on determining Texas receipts. Item 12. Gross receipts everywhere See instructions for Item 24 on Form 05-158-B (page 18) and Rule 3.591 for information on determining gross receipts everywhere. Item 13. Apportionment factor See instructions for Item 25 on Form 05-158-B (page 18). Item 14. Apportioned revenue Multiply Item 10 by Item 13. Item 15. Tax due before discount Multiply Item 14 by 0.575% (0.00575). Item 16. Discount Discounts do not apply for the 2010 through 2013 franchise tax reports because the no tax due thresholds exceed the total revenue to which the discounts would apply ($900,000). Item 17. Total tax due Item 17 must equal Item 15. If this amount is less than $1,000, or the annualized total revenue is $1,030,000 or less, you owe no tax, but you must submit this report along with the appropriate information report(s) (Form 05-102 and/or Form 05-167). If this amount is $1,000 or more, and the annualized total revenue is more than $1,030,000, please complete the franchise tax payment Form 05-170. Make the check payable to the Comptroller of Public Accounts. Submit this report, all appropriate schedules, the appropriate information report(s) (Form 05-102 and/or Form 05-167), the franchise tax payment form (Form 05-170) and your payment. Note: If the tiered partnership election is made and total revenue is passed, both the upper and lower tier entities will owe any amount in Item 17, even if the amount is less than $1,000 or annualized total revenue after the tiered partnership election is $1,030,000 or less. Signature Block: Report may be signed by an ocer, director or other authorized person. This includes a paid preparer authorized to sign the report. Form 05-170 Texas Franchise Tax Payment Form Filing requirements: Any taxable entity that owes any amount of franchise tax where the tax was not remitted electronically is required to submit the payment form with a check or money order made payable to the Comptroller of Public Accounts. Please put the reporting entity's Texas taxpayer identification number and the report year on the check. Item 1. Total tax due on this report Enter the amount of tax due as reflected on: Form 05-158-B, Item 34, or Form 05-169, Item 17 Item 2. Enter prior payment Enter prior payments, such as an extension payment. Item 3. Net tax due Item 1 minus Item 2 Item 4. Penalty A $50 late filing penalty will be assessed if a franchise tax report (Long Form, EZ Computation or No Tax Due Form) is filed after the due date. The $50 penalty is due in addition to any other penalties assessed for the reporting period. If the taxable entity did not file an extension request on or before the due date, and the franchise tax payment is not postmarked on or before the due date, then a penalty of 5% of the tax reported as due will be assessed (multiply Item 3 by 0.05). If the payment is more than 30 days delinquent, an additional 5% penalty will be assessed. For the first annual and final franchise tax report, if the timely extension payment is not at least 90% of the tax that will be due, then penalty will apply to any tax not paid by the original due date. If there is a timely filed extension request for an annual report, and the extension payment was not at least 100% of the tax reported as due for the previous calendar year (on the report due in 2011, filed on or before May 14, 2012) or 90% of the tax that will be due with the 2012 annual report, then penalty will apply to any part of the 90% not paid on or before May 15, 2012, and any part of the 10% not paid on or before Nov. 15, 2012. For taxable entities required to pay their franchise tax by EFT, see Rule 3.585 for penalty calculations. Item 5. Interest If any amount of the required payment is not made within 60 days of the original or extended due date, interest will be assessed beginning on the 61st day. For more information on interest calculations see www.window.state.tx.us/taxinfo/intrate.html. Form 05-175 Texas Franchise Tax Tiered Partnership Report Filing requirements: This form must be completed by all upper and lower tier entities making the tiered partnership election under Section 171.1015, Texas Tax Code. 25
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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 99 and 100: TAX CODE CHAPTER 171. FRANCHISE TAX
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
Page 127 and 128: C -ki§, rod, AO ;i* 2012 Texas Fra
Page 129 and 130: Report (Form 05-163) annually to af
Page 131 and 132: Final Reports An entity that ceases
Page 133 and 134: An affiliated group can include:
Page 135 and 136: entity at the address listed on the
Page 137 and 138: Specific Line Instructions for Each
Page 139 and 140: • For a taxable entity filing as
Page 141 and 142: Item 11. Cost of goods sold (COGS)
Page 143 and 144: To compute Net Distributive Income
Page 145 and 146: Item 30, Tax due Item 28 multiplied
Page 147 and 148: e included in the combined group re
Page 149: Form 05-166 Texas Franchise Tax Aff
Page 153 and 154: Appendix 6 Affidavit of Alan Pasets
Page 155 and 156: would have had a compensation deduc
Page 157 and 158: '32212 vet-. 35 ,3 :".f! A Texas Fr
Page 159 and 160: 2.2 Val:, 3 liTexpavel rixliter 05
Page 161 and 162: 7E2012 Vet- , 3.0 Texas Franchise T
Page 163 and 164: TE2C- 12 Vez' . 3. e. Texas Franchi
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Page 179 and 180: TX201.2 ver. 05 102 (Rev 9-11/3c gi
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Page 183 and 184: :x1:12 Texas Franchise Tax Public I
Page 185 and 186: PAYER'S name, street address, city,
Page 187 and 188: WINSTEAD Austin Dallas Fort Worth H
Page 189 and 190: Texas Comptroller of Public Account
Page 191 and 192: Texas Comptroller of Public Account
Page 193 and 194: Exhibit A Nestle USA, Inc. Nestle T
Page 195 and 196: 11E Co May 15, 2012 COMPTROLLER OF
Page 197 and 198: AFFIDAVIT OF DONALD DEERE 1. My nam
Page 199 and 200: 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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Exhibit A Nestle USA, Inc. Nestle T
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Texas Comptroller of Public Account
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Exhibit A Nestle USA, Inc. Nestle T
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Petition for Writ of Mandamus - Filed - Supreme Court of Texas

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