NuStar Energy, L.P v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas

TEXAS COURT OF APPEALS, THIRD DISTRICT, AT AUSTIN NO. 03-21-00669-CV NuStar Energy, L.P, Appellant v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas; and Ken Paxton, Attorney General of the State of Texas, Appellees FROM THE 98TH DISTRICT COURT OF TRAVIS COUNTY NO. D-1-GN-19-000793, THE HONORABLE MARIA CANTÚ HEXSEL, JUDGE PRESIDING OPINION This permissive appeal involves the construction of Section 171.103(a) of the Tax Code, which governs the apportionment of gross receipts for calculating a business’s franchise tax obligation. See Tex. Tax Code § 171.103 (“Determination…