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Texas ALJ affirms combined reporting requirement for commonly owned brother-sister entities

A Texas administrative law judge recently affirmed that the requisite controlling interest for filing combined group reports may be held by a set of several common owners in accordance with the legal definition of an affiliated group for revised Texas franchise tax (RTFT) purposes. Common ownership was determined under a plain reading of the RTFT statutes even though none of the common owners held more than a 50% ownership interest.

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