Texas Codes

Tex. Tax Code § 171.1016 (2026)

E-z Computation And Rate

✓ current as of May 2026

Find cases: SyfertCases citing this section TX-LEGstatutes.capitol.texas.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

Sec. 171.1016. E-Z COMPUTATION AND RATE. (a) Notwithstanding any other provision of this chapter, a taxable entity whose total revenue from its entire business is not more than $20 million may elect to pay the tax imposed under this chapter in the amount computed and at the rate provided by this section rather than in the amount computed and at the tax rate provided by Section 171.002.

(b) The amount of the tax for which a taxable entity that elects to pay the tax as provided by this section is liable is computed by:

(1) determining the taxable entity's total revenue from its entire business, as determined under Section 171.1011;

(2) apportioning the amount computed under Subdivision (1) to this state, as provided by Section 171.106, to determine the taxable entity's apportioned total revenue; and

(3) multiplying the amount computed under Subdivision (2) by the rate of 0.331 percent.

(c) A taxable entity that elects to pay the tax as provided by this section may not take a credit, deduction, or other adjustment that is not specifically authorized by this section.

(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 1232, Sec. 15, eff. January 1, 2014.

(e) A reference in this chapter or other law to the rate of the franchise tax means, as appropriate, the rate under Section 171.002 or, for a taxable entity that elects to pay the tax as provided by this section, the rate under this section.

Added by Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 19, eff. January 1, 2008.

Transferred from Tax Code, Section 171.1016 by Acts 2011, 82nd Leg., R.S., Ch. 91 (S.B. 1303), Sec. 27.001(58), eff. September 1, 2011.

Amended by:

Acts 2013, 83rd Leg., R.S., Ch. 1232 (H.B. 500), Sec. 15, eff. January 1, 2014.

Acts 2015, 84th Leg., R.S., Ch. 449 (H.B. 32), Sec. 3, eff. January 1, 2016.

Notes of Decisions

Cited in 9 cases (1 in the last 5 years), 2015–2025 · leading case: Hegar v. Gulf Copper & Mfg. Corp., 535 S.W.3d 1 (Tex. App. 2017).

Sort: Relevance Newest Treatment

Hegar v. Gulf Copper & Mfg. Corp., 535 S.W.3d 1 (Tex. App. 2017). “See Tex. Tax Code § 171.1016 (E-Z computation method and rate for taxpayers with no more than $20 million in total revenue).”

EMC Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas, 471 S.W.3d 138 (Tex. App. 2015). “See Tex. Tax Code § 171.1016 (authorizing “E-Z” computation).”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Am. Airlines, Inc. (Tex. App. 2025). · cites it 4× “5 Tex. Tax Code § 171.1016 (2015) .........”

Graphic Packaging Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). · cites it 6× “14, 38 TEX. TAX CODE § 171.1016 . . . . . . . . .”

EMC Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). · cites it 6× “14, 15 TEX. TAX CODE § 171.1016 . . . . . . . . .”

Graphic Packaging Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). · cites it 2× “7,11 Tex. Tax Code § 171.1016(a) .............”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Autohaus LP, LLP (Tex. App. 2015). · cites it 2× “passim TEX. TAX CODE § 171.1016 ................”

Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Gulf Copper & Mfg. Corp. (Tex. 2017). “See Tex. Tax Code § 171.1016 (E-Z computation method and rate for taxpayers with no more than $20 million in total revenue).”

Graphic Packaging Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “See Tex. Tax Code § 171.1016 (authorizing “E-Z” computation).”

— Tex. Tax Code § 171.1016(a) — 1 case

Graphic Packaging Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “7,11 Tex. Tax Code § 171.1016(a) .............”

— Tex. Tax Code § 171.1016(b)(2) — 2 cases

Graphic Packaging Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “14, 38 TEX. TAX CODE § 171.1016 . . . . . . . . .”

EMC Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2015). “14, 15 TEX. TAX CODE § 171.1016 . . . . . . . . .”

— Tex. Tax Code § 171.1016(b)(3) — 2 cases

— Tex. Tax Code § 171.1016(c) — 3 cases

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.