HB 3, 79th 3rd C.S.
Relating to certain taxes affecting businesses; making an appropriation; providing penalties.
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.). 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.). 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.). 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.). 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.). 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.). 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.). 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.). 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.). 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.). 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. Business Tax Advisory Committee final report to the 81st Texas Legislature. Draft business tax report. Letter to Comptroller Susan Combs requesting a delay in the implementation of the franchise tax; Comptroller Combs' response letter. Comptroller announces additional time to file annual franchise tax reports. Tex. H.B. 3, 79th Leg., 3rd C.S., Amendment H2-32, as amended ('compensation paid to illegal undocumented worker'). 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). Kansas, Texas face school finance deadlines. Texas poised to close long chapter on school aid. Law firms racing to beat tax law. Texas' new margin tax. Lobbyists, businesses clamoring to curb franchise tax law. Major tax reform in Texas. New tax laws: margin tax (franchise tax). Northward ho! Legislature to consider franchise tax cleanup bill. Texas-style tax cut. Reelin' in the outyears: will legislative fix stick? Growing number of states are considering a key corporate tax reform. State entity-level taxation of single-member limited liability companies. New tax more expensive than some projected: boon for state? A marginal tax: the new franchise tax in Texas. Will new business tax dull Texas' competitive edge? Tax trends: Texas round-up. Revised Texas Franchise Tax update: lessons learned and emerging issues. Texas margin tax experiment failing due to collection shortfalls, perceived unfairness for taxing unprofitable and small businesses, and confusing rules. Texas high court upholds margins tax against constitutional challenge. The Texas margin tax: a failed experiment. School finance and tax reform in Texas. Margin of error. The history of the Texas franchise tax. |
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