HB 3, 79th 3rd C.S. articles

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In re Nestle USA, Inc.; Opinion and dissenting opinion (No. 12-0518, constitutionality of franchise/business margins tax, Tex. H.B. 3, 79th Leg., 3rd C.S.).
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By Texas Supreme Court
Publication Date: October 19, 2012
In re Nestle USA, Inc.; Brief of the Texas Association of Manufacturers et al. as amici curiae in support of respondents (No. 12-0518, constitutionality of franchise tax/business margins tax, Tex. H.B. 3, 79th Leg. 3rd C.S.).
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By Texas Supreme Court
Publication Date: September 17, 2012
In re Nestle USA, Inc.; Brief of the National Federation of Independent Business as amicus curiae in support of relator (No. 12-0518, constitutionality of franchise/business margins tax, Tex. H.B. 3, 79th Leg., 3rd C.S.).
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By Texas Supreme Court
Publication Date: September 5, 2012
In re Nestle USA, Inc.; Relator's petition (No. 12-0518, constitutionality of franchise tax/business margins tax, Tex. H.B. 3, 79th Leg. 3rd C.S.).
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By Texas Supreme Court
Publication Date: June 25, 2012
In re Nestle USA, Inc., Switchplace, LLC, and NSBMA, LP; On petition for writ of mandamus (No. 11-0589, constitutionality of franchise/business margins tax, Tex. H.B. 3, 79th Leg., 3rd C.S.).
See: http://www.supreme.courts.state.tx.us/historical/2012/feb/110855.pdf
By Texas Supreme Court
Publication Date: February 10, 2012
In re Nestle USA, Inc., Switchplace, LLC, and NSBMA, LP; Brief on the merits of respondents and real party in interest (No. 11-0855, constitutionality of franchise tax/business margins tax, Tex. H.B. 3, 79th Leg., 3rd C.S.).
See: http://www.supreme.courts.state.tx.us/ebriefs//11/11085505.pdf
By Texas Supreme Court
Publication Date: December 8, 2011
In re Allcat Claims Service, L.P. and John Weakly; Opinion and opinion concurring in part and dissenting in part (No. 11-0589, constitutionality of franchise/business margins tax, Tex. H.B. 3, 79th Leg., 3rd C.S.).
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By Texas Supreme Court
Publication Date: November 28, 2011
In re Nestle USA, Inc., Switchplace, LLC, and NSBMA, LP; Petition for declaratory and injunctive relief (No. 11-0855, constitutionality of franchise tax/business margins tax, Tex. H.B. 3, 79th Leg., 3rd C.S.).
See: http://www.supreme.courts.state.tx.us/ebriefs/11/11085501.pdf
By Texas Supreme Court
Publication Date: October 19, 2011
In re Allcat Claims Service, L.P. and John Weakly; Brief of the Texas Association of Realtors as amicus curiae (No. 11-0589, constitutionality of franchise/business margins tax, Tex. H.B. 3, 79th Leg., 3rd C.S.).
See: http://www.supreme.courts.state.tx.us/ebriefs/11/11058909.pdf
By Texas Supreme Court
Publication Date: October 18, 2011
In re Allcat Claims Service, L.P. and John Weakly; Original petition (No. 11-0589, constitutionality of franchise/business margins tax, Tex. H.B. 3, 79th Leg., 3rd C.S.).
See: http://www.supreme.courts.state.tx.us/ebriefs/11/11058901.pdf
By Texas Supreme Court
Publication Date: July 29, 2011
An income tax by any other name is still an income tax: the constitutionality of the Texas 'margin' tax as applied to partnerships and other unincorporated associations.
See: http://ssrn.com/abstract=1558644
In Baylor Law Review, vol. 62, pp. 573-597
By Nikki Laing
Publication Date: Spring 2010
Business Tax Advisory Committee final report to the 81st Texas Legislature.
See: http://www.window.state.tx.us/taxinfo/btac/96-1364_BTAC_Report.pdf
By Texas Comptroller of Public Accounts
Publication Date: January 9, 2009
Library Location: C2600.3 B965TR 2009
Draft business tax report.
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By Texas Comptroller of Public Accounts
Publication Date: October 2008
Letter to Comptroller Susan Combs requesting a delay in the implementation of the franchise tax; Comptroller Combs' response letter.
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By Senator Dan Patrick, Texas Comptroller Susan Combs
Publication Date: April 25 and 29, 2008
Comptroller announces additional time to file annual franchise tax reports.
See: http://www.window.state.tx.us/news2008/080422-ftaxextension.html
By Texas Comptroller of Public Accounts
Publication Date: April 22, 2008
Tex. H.B. 3, 79th Leg., 3rd C.S., Amendment H2-32, as amended ('compensation paid to illegal undocumented worker').
By Representative Rafael Anchia / Texas Legislature
Publication Date: April 24, 2006
Tex. Att'y Gen. RQ-0479-GA, Whether the revised ch. 171, Tax Code, as proposed in Tex. H.B. 3, 79th Leg., 3rd C.S., will require submission to the voters under Art. VIII, ยง 24(a) of the Texas Constitution (business/franchise tax).
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By Texas Comptroller of Public Accounts
Publication Date: April 21, 2006
Kansas, Texas face school finance deadlines.
In Education Week
Publication Date: May 10, 2006
Library Location: Periodicals
Texas poised to close long chapter on school aid.
In Education Week
Publication Date: May 24, 2006
Library Location: Periodicals
Law firms racing to beat tax law.
In Austin Business Journal
Publication Date: September 1-7, 2006
Library Location: Periodicals
Texas' new margin tax.
In Journal of State Taxation
Publication Date: September-October 2006
Library Location: Periodicals
Lobbyists, businesses clamoring to curb franchise tax law.
In Austin Business Journal
Publication Date: October 6-12, 2006
Library Location: Periodicals
Major tax reform in Texas.
In Journal of MultiState Taxation and Incentives
Publication Date: October 2006
Library Location: Periodicals
New tax laws: margin tax (franchise tax).
In Texas State Tax Update
Publication Date: 2nd Quarter 2006
Library Location: Periodicals
Northward ho!
See: http://www.texasobserver.org/article.php?aid=2453&print=true
In Texas Observer
Publication Date: March 23, 2007
Library Location: Periodicals
Legislature to consider franchise tax cleanup bill.
In Texas Lawyer
Publication Date: March 26, 2007
Library Location: Periodicals
Texas-style tax cut.
In State Legislatures
Publication Date: April 2007
Library Location: Periodicals
Reelin' in the outyears: will legislative fix stick?
In Classroom Teacher (Texas Classroom Teachers Association)
Publication Date: Summer 2006
Library Location: Periodicals
Growing number of states are considering a key corporate tax reform.
See: http://www.cbpp.org/4-5-07sfp.htm See: http://www.cbpp.org/4-5-07sfp.pdf
In Center on Budget and Policy Priorities
Publication Date: April 5, 2007
Library Location: Periodicals
State entity-level taxation of single-member limited liability companies.
In Journal of MultiState Taxation and Incentives
Publication Date: May 2007
Library Location: Periodicals
New tax more expensive than some projected: boon for state?
In Austin Business Journal
Publication Date: December 14-20, 2007
Library Location: Periodicals
A marginal tax: the new franchise tax in Texas.
In St. Mary's Law Journal
Publication Date: Vol. 39, No. 3, 2008
Library Location: Periodicals
Will new business tax dull Texas' competitive edge?
See: http://dallasfed.org/assets/documents/research/swe/2008/swe0802b.pdf
In Southwest Economy (Federal Reserve Bank of Dallas)
Publication Date: March/April 2008
Library Location: Periodicals
Tax trends: Texas round-up.
In Journal of State Taxation
Publication Date: September-October 2008
Library Location: Periodicals
Revised Texas Franchise Tax update: lessons learned and emerging issues.
In Journal of State Taxation
Publication Date: November-December 2009
Library Location: Periodicals
Texas margin tax experiment failing due to collection shortfalls, perceived unfairness for taxing unprofitable and small businesses, and confusing rules.
See: http://www.taxfoundation.org/files/ff279.pdf
In Internet Resource
Publication Date: August 17, 2011
Library Location: Periodicals
Texas high court upholds margins tax against constitutional challenge.
In Journal of MultiState Taxation and Incentives
Publication Date: March/April 2012
Library Location: Periodicals
The Texas margin tax: a failed experiment.
See: http://taxfoundation.org/sites/taxfoundation.org/files/docs/TaxFoundation_SR226.pdf
In Internet Resource
Publication Date: January 2015
Library Location: Periodicals
School finance and tax reform in Texas.
In Journal of State Taxation
Publication Date: Spring 2015
Library Location: Periodicals
Margin of error.
In Texas Monthly
Publication Date: May 2015
Library Location: Periodicals
The history of the Texas franchise tax.
See: http://comptroller.texas.gov/fiscalnotes/may2015/franchisetax.php
In Fiscal Notes
Publication Date: May 2015
Library Location: Periodicals


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