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Texas ALJ allows exclusions from Texas gross receipts under federal reimbursement theory

A Texas administrative law judge recently allowed a transportation company to exclude its fuel surcharge reimbursements from gross receipts when computing its Revised Texas Franchise Tax (RTFT) liability. Because the taxpayer properly excluded the reimbursements on its amended federal return, it was allowed to exclude the reimbursements from its gross receipts on its corresponding amended RTFT return.

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