Determination of Taxable Margin; Allocation and Apportionment | Midpage

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Texas Statutes

Subchapter C

Determination of Taxable Margin; Allocation and Apportionment

171.101Determination of Taxable Margin 171.1011Determination of Total Revenue from Entire Business 171.1012Determination of Cost of Goods Sold 171.1013Determination of Compensation 171.10131Provisions Related to Certain Money Received for Covid-19 Relief 171.10132Provisions Related to Certain Grants Received for Broadband Deployment in Texas 171.1014Combined Reporting; Affiliated Group Engaged in Unitary Business 171.1015Reporting for Certain Partnerships in Tiered Partnership Arrangement 171.1016E-z Computation and Rate 171.103Determination of Gross Receipts from Business Done in This State for Margin 171.105Determination of Gross Receipts from Entire Business for Margin 171.1055Exclusion of Certain Receipts for Margin Apportionment 171.106Apportionment of Margin to This State 171.107Deduction of Cost of Solar Energy Device from Margin Apportioned to This State 171.108Deduction of Cost of Clean Coal Project from Margin Apportioned to This State 171.109Deduction of Relocation Costs by Certain Taxable Entities from Margin Apportioned to This State 171.111Temporary Credit on Taxable Margin 171.1121Gross Receipts for Margin