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

TAX CODE CHAPTER 171. FRANCHISE TAX
http://www.statutes.legis.state.tx.us/Docs/TX/htm/TX.171.htm
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6/25/2012
should have been reported under this section and that had not
previously been reported to the comptroller. The penalty prescribed
by this subsection is in addition to any other penalty provided by law.
Added by Acts 1997, 75th Leg., ch. 1185, Sec. 14.
Amended by:
Acts 2006, 79th Leg., 3rd C.S., Ch. 1, Sec. 7, eff. January 1,
2008.
Sec. 171.2125. CALCULATING COST OF GOODS OR COMPENSATION IN
STAFF LEASING ARRANGEMENTS. In calculating cost of goods sold or
compensation, a taxable entity that is a client company of a staff
leasing services company shall rely on information provided by the
staff leasing services company on a form promulgated by the
comptroller or an invoice.
Added by Acts 2007, 80th Leg., R.S., Ch. 1282, Sec. 29, eff. January
1, 2008.
For expiration of this section, see Subsection (f).
Sec. 171.214. BUSINESS TAX ADVISORY COMMITTEE. (a) The
Business Tax Advisory Committee is created. The committee is composed
of:
(1) two members of the house of representatives, appointed
by the speaker of the house of representatives;
(2) two members of the senate, appointed by the lieutenant
governor; and
(3) the following persons appointed by the comptroller:
(A) at least five residents of this state who are
engaged in a private business, as either an employee or an owner, that
is subject to taxation under this chapter; and
(B) at least two residents of this state with
expertise in state business taxation.
(b) The comptroller shall determine the number of residents
appointed under Subsection (a)(3).
(c) The comptroller is the presiding officer of the advisory
committee.
(d) The advisory committee shall conduct a biennial study of