Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE F. FRANCHISE TAX; CREDITS · CHAPTER 171. FRANCHISE TAX
Texas Codes

Tex. Tax Code § 171.1121 (2026)

Gross Receipts For Margin

✓ laws through the 89th Legislature (2025)
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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 v. Strayhorn, 149 S.W.3d 166 (Tex. App.—Austin 2004).
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Anderson-Clayton Bros. Funeral Home v. Strayhorn, 149 S.W.3d 166 (Tex. App.—Austin 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.—Austin 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, No. 03-12-00772-CV (Tex. App.—Austin Mar. 26, 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 v. Am. Airlines, Inc., No. 15-24-00113-CV (Tex. App.—15th Dist. Apr. 7, 2025). · cites it 2× “14, 15 Tex. Tax Code § 171.1121 . . . . . . . . .”
Anderson-Clayton Bros. Funeral Home v. Carole Keeton Strayhorn, No. 03-03-00458-CV (Tex. App.—Austin Aug. 12, 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.—Austin 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, No. 03-12-00772-CV (Tex. App.—Austin Mar. 26, 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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