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 53 of 88 6/25/2012 (b) A taxable entity's margin that is derived, directly or indirectly, from the sale of management, distribution, or administration services to or on behalf of a regulated investment company, including a taxable entity that includes trustees or sponsors of employee benefit plans that have accounts in a regulated investment company, is apportioned to this state to determine the amount of the tax imposed under Section 171.002 by multiplying the taxable entity's total margin from the sale of services to or on behalf of a regulated investment company by a fraction, the numerator of which is the average of the sum of shares owned at the beginning of the year and the sum of shares owned at the end of the year by the investment company shareholders who are commercially domiciled in this state or, if the shareholders are individuals, are residents of this state, and the denominator of which is the average of the sum of shares owned at the beginning of the year and the sum of shares owned at the end of the year by all investment company shareholders. In this subsection, "regulated investment company" has the meaning assigned by Section 851(a), Internal Revenue Code. (c) A taxable entity's margin that is derived, directly or indirectly, from the sale of management, administration, or investment services to an employee retirement plan is apportioned to this state to determine the amount of the tax imposed under Section 171.002 by multiplying the taxable entity's total margin from the sale of services to an employee retirement plan company by a fraction, the numerator of which is the average of the sum of beneficiaries domiciled in Texas at the beginning of the year and the sum of beneficiaries domiciled in Texas at the end of the year, and the denominator of which is the average of the sum of all beneficiaries at the beginning of the year and the sum of all beneficiaries at the end of the year. In this section, "employee retirement plan" means a plan or other arrangement that is qualified under Section 401(a), Internal Revenue Code, or satisfies the requirements of Section 403, Internal Revenue Code, or a government plan described in Section 414(d), Internal Revenue Code. The term does not include an individual retirement account or individual retirement annuity within the meaning of Section 408, Internal Revenue Code. (d) A banking corporation shall exclude from the numerator of the bank's apportionment factor interest earned on federal funds and
TAX CODE CHAPTER 171. FRANCHISE TAX http://www.statutes.legis.state.tx.us/Docs/TX/htm/TX.171.htm Page 54 of 88 6/25/2012 interest earned on securities sold under an agreement to repurchase that are held in this state in a correspondent bank that is domiciled in this state. In this subsection, "correspondent" has the meaning assigned by 12 C.F.R. Section 206.2(c). (e) Receipts from services that a defense readjustment project performs in a defense economic readjustment zone are not receipts from business done in this state. (f) Notwithstanding Section 171.1055, if a loan or security is treated as inventory of the seller for federal income tax purposes, the gross proceeds of the sale of that loan or security are considered gross receipts. (f-1) Notwithstanding Section 171.1055, if a lending institution categorizes a loan or security as "Securities Available for Sale" or "Trading Securities" under Financial Accounting Standard No. 115, the gross proceeds of the sale of that loan or security are considered gross receipts. In this subsection, "Financial Accounting Standard No. 115" means the Financial Accounting Standard No. 115 in effect as of January 1, 2009, not including any changes made after that date. In this subsection, "security" means a security as defined in Section 171.0001(13-a). Acts 1981, 67th Leg., p. 1698, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.07, eff. Jan. 1, 1992; Acts 1997, 75th Leg., ch. 1185, Sec. 7, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 184, Sec. 2, eff. Jan. 1, 2000; Acts 2001, 77th Leg., ch. 1263, Sec. 59, eff. Jan. 1, 2002; Acts 2003, 78th Leg., ch. 209, Sec. 37, eff. Oct. 1, 2003. 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. 22, eff. January 1, 2008. Acts 2009, 81st Leg., R.S., Ch. 1055, Sec. 1, eff. January 1, 2010. Sec. 171.107. DEDUCTION OF COST OF SOLAR ENERGY DEVICE FROM MARGIN APPORTIONED TO THIS STATE. (a) In this section, "solar energy device" means a system or series of mechanisms designed primarily to
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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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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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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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'32212 vet-. 35 ,3 :".f! A Texas Fr
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2.2 Val:, 3 liTexpavel rixliter 05
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TE2C- 12 Vez' . 3. e. Texas Franchi
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TX2112 er, • ,q,p: Texas Franchis
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TX2- 0 .4.2 Ver. 3. t+ ificode 1321
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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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TX201.2 ver. 05 102 (Rev 9-11/3c gi
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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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