Multistate Tax Compact Update - Texas trial court dismisses taxpayer’s Compact election challenge

January 2014

Overview

On January 15, 2014, a Texas trial court denied a taxpayer’s Motion for Summary Judgment requesting the court confirm the right to apportion margin to Texas under the Texas Franchise Tax using the three-factor formula provided by the Multistate Tax Compact. The court granted the Comptroller’s Partial Motion for Summary Judgment, which dismissed the taxpayer’s Compact election argument, but left other counts in the taxpayer’s petition to remain with the trial court. A decision on how to proceed lies with Graphic Packaging.

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