Texas Codes

Tex. Tax Code § 171.1121 (2026)

Gross Receipts For Margin

✓ current as of May 2026

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Sec. 171.1121. GROSS RECEIPTS FOR MARGIN. (a) For purposes of this section, "gross receipts" means all revenues reportable by a taxable entity on its federal tax return, without deduction for the cost of property sold, materials used, labor performed, or other costs incurred, unless otherwise specifically provided in this chapter.

(b) Except as otherwise provided by this section, a taxable entity shall use the same accounting methods to apportion margin as used in computing margin.

(c) A taxable entity may not change its accounting methods used to calculate gross receipts more often than once every four years without the express written consent of the comptroller. A change in accounting methods is not justified solely because it results in a reduction of tax liability.

Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 8.10, eff. Jan. 1, 1992. Amended by Acts 1993, 73rd Leg., ch. 546, Sec. 8, eff. Jan. 1, 1994; Acts 1997, 75th Leg., ch. 1185, Sec. 11, eff. Jan. 1, 1998; Acts 2001, 77th Leg., ch. 1263, Sec. 61, eff. Jan. 1, 2002.

Amended by:

Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 5, eff. January 1, 2008.

Acts 2007, 80th Leg., R.S., Ch. 1282 (H.B. 3928), Sec. 24, eff. January 1, 2008.

SUBCHAPTER D. PAYMENT OF TAX

Notes of Decisions

Cited in 5 cases (1 in the last 5 years), 2004–2025 · leading case: Anderson-Clayton Bros. Funeral Home, Inc. v. Strayhorn, 149 S.W.3d 166 (Tex. App. 2004).

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Anderson-Clayton Bros. Funeral Home, Inc. v. Strayhorn, 149 S.W.3d 166 (Tex. App. 2004). · cites it 4× “Tex. Tax Code Ann. § 171.1121 (a) (West 2002).”

Gulf Chem. & Metallurgical Corp. v. Hegar, 460 S.W.3d 743 (Tex. App. 2015). · cites it 4× “Laws 2043 , 2044 (amended 2006) (current version at Tex. Tax Code § 171.1121) (providing definition of gross receipts for taxable earned surplus) (hereinafter Former Tex.”

Gulf Chem. & Metallurgical 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 4× “Laws 2043 , 2044 (amended 2006) (current version at Tex. Tax Code § 171.1121) (providing definition of gross receipts for taxable earned surplus) (hereinafter Former Tex.”

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 2× “14, 15 Tex. Tax Code § 171.1121 . . . . . . . . .”

Anderson-Clayton Bros. Funeral Home, Inc. Restland of Dallas, Inc. Restland Funeral Home Singing Hills Funeral Home, Inc. Laurel Land Funeral Home of Forth Worth, Inc. Blue Bonnet Hills Funeral Home, Inc. & Blue Bonnet Hills Mem'l Park, Inc. v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2004). “Tex. Tax Code Ann. § 171.1121 (a) (West 2002).”

— Tex. Tax Code § 171.1121(a) — 2 cases

Gulf Chem. & Metallurgical Corp. v. Hegar, 460 S.W.3d 743 (Tex. App. 2015). “Laws 2043 , 2044 (amended 2006) (current version at Tex. Tax Code § 171.1121) (providing definition of gross receipts for taxable earned surplus) (hereinafter Former Tex.”

Gulf Chem. & Metallurgical 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). “Laws 2043 , 2044 (amended 2006) (current version at Tex. Tax Code § 171.1121) (providing definition of gross receipts for taxable earned surplus) (hereinafter Former Tex.”

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