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 27 of 88 6/25/2012 Acts 1981, 67th Leg., p. 1697, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 901, Sec. 53(b), eff. Aug. 26, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.05, eff. Jan. 1, 1992. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1, Sec. 5, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282, Sec. 11, eff. January 1, 2008. Sec. 171.1011. DETERMINATION OF TOTAL REVENUE FROM ENTIRE BUSINESS. (a) In this section, a reference to an Internal Revenue Service form includes a variant of the form. For example, a reference to Form 1120 includes Forms 1120-A, 1120-S, and other variants of Form 1120. A reference to an Internal Revenue Service form also includes any subsequent form with a different number or designation that substantially provides the same information as the original form. (b) In this section, a reference to an amount reportable as income on a line number on an Internal Revenue Service form is the amount entered to the extent the amount entered complies with federal income tax law and includes the corresponding amount entered on a variant of the form, or a subsequent form, with a different line number to the extent the amount entered complies with federal income tax law. (c) Except as provided by this section, and subject to Section 171.1014, for the purpose of computing its taxable margin under Section 171.101, the total revenue of a taxable entity is: (1) for a taxable entity treated for federal income tax purposes as a corporation, an amount computed by: (A) adding: (i) the amount reportable as income on line 1c, Internal Revenue Service Form 1120; (ii) the amounts reportable as income on lines 4 through 10, Internal Revenue Service Form 1120; and (iii) any total revenue reported by a lower tier entity as includable in the taxable entity's total revenue under Section 171.1015(b); and (B) subtracting:
TAX CODE CHAPTER 171. FRANCHISE TAX http://www.statutes.legis.state.tx.us/Docs/TX/htm/TX.171.htm Page 28 of 88 6/25/2012 (i) bad debt expensed for federal income tax purposes that corresponds to items of gross receipts included in Subsection (c)(1)(A) for the current reporting period or a past reporting period; (ii) to the extent included in Subsection (c)(1) (A), foreign royalties and foreign dividends, including amounts determined under Section 78 or Sections 951-964, Internal Revenue Code; (iii) to the extent included in Subsection (c)(1) (A), net distributive income from a taxable entity treated as a partnership or as an S corporation for federal income tax purposes; (iv) allowable deductions from Internal Revenue Service Form 1120, Schedule C, to the extent the relating dividend income is included in total revenue; (v) to the extent included in Subsection (c)(1) (A), items of income attributable to an entity that is a disregarded entity for federal income tax purposes; and (vi) to the extent included in Subsection (c)(1) (A), other amounts authorized by this section; (2) for a taxable entity treated for federal income tax purposes as a partnership, an amount computed by: (A) adding: (i) the amount reportable as income on line 1c, Internal Revenue Service Form 1065; (ii) the amounts reportable as income on lines 4, 6, and 7, Internal Revenue Service Form 1065; (iii) the amounts reportable as income on lines 3a and 5 through 11, Internal Revenue Service Form 1065, Schedule K; (iv) the amounts reportable as income on line 17, Internal Revenue Service Form 8825; (v) the amounts reportable as income on line 11, plus line 2 or line 45, Internal Revenue Service Form 1040, Schedule F; and (vi) any total revenue reported by a lower tier entity as includable in the taxable entity's total revenue under Section 171.1015(b); and (B) subtracting: (i) bad debt expensed for federal income tax purposes that corresponds to items of gross receipts included in
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No. __________ In The Supreme Court
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TABLE OF CONTENTS IDENTITY OF PARTI
Page 5 and 6: Rylander v. Fisher Controls Int’l
Page 7 and 8: U.S. CONST. art. 1, § 8...........
Page 9 and 10: STATEMENT OF JURISDICTION Section 1
Page 11 and 12: STATEMENT OF FACTS I. The Margin Ta
Page 13 and 14: taxable entity and to owners of cer
Page 15 and 16: Texas. Id. Nestle conducts exclusiv
Page 17 and 18: the same standard for all taxpayers
Page 19 and 20: esults in an arbitrary amount of co
Page 21 and 22: As detailed above, each step of the
Page 23 and 24: twice the tax rate. There is no rat
Page 25 and 26: or activities within the taxing sta
Page 27 and 28: CERTIFICATE OF SERVICE I certify th
Page 29 and 30: Appendix 1 Texas Tax Code, Chapter
Page 31 and 32: TAX CODE CHAPTER 171. FRANCHISE TAX
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TAX CODE CHAPTER 171. FRANCHISE TAX
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UNITED STATES CONSTITUTION AMENDMEN
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UNITED STATES CONSTITUTION ARTICLE
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Appendix 4 Texas Constitution Artic
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(f) The occupation tax levied by an
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C -ki§, rod, AO ;i* 2012 Texas Fra
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Report (Form 05-163) annually to af
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Final Reports An entity that ceases
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An affiliated group can include:
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entity at the address listed on the
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Specific Line Instructions for Each
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• For a taxable entity filing as
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Item 11. Cost of goods sold (COGS)
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To compute Net Distributive Income
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Item 30, Tax due Item 28 multiplied
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e included in the combined group re
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Form 05-166 Texas Franchise Tax Aff
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Note: Do not enter any amount relat
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Appendix 6 Affidavit of Alan Pasets
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would have had a compensation deduc
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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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