Legal Opinion

Untitled Texas Attorney General Opinion

Texas Attorney General Reports

Decided July 2, 1962No. WW-1503Published

1Opinion of the Court

AWSI1N 11. TEXAS December 19, 1962 Mr. Robert S. Calvert Opinion No. WW-1503 Comptroller of Public Accounts Austin, Texas Re: Whether receipts from certain transactions are derived from "busi- ness done in Texas" for purpose of computation of corporate franchise Dear Mr. Calvert: tax. You ask the Attorney General whether the proceeds from sales of certain petroleum products are includable In the seller's gross receipts from Its business done In Texas In ascertaining the seller's franchise tax payable under Article 7084 and Chapter 12 of Title 122A, Taxation-General, Vernon's Civil Statutes.…

2Cases cited3 opinions

  1. El Dorado Oil Works v. McColganCalifornia Supreme Court · 1950
  2. Clark v. Atlantic Pipe Line Co.Court of Appeals of Texas · 1939
  3. Rock Island Refining Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1943

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