Web1. máj 2024 · , 903 (Tex. App.—Austin 2024, pet. denied) (explaining that when statute contains undefined term, the term is typically given its ordinary meaning unless “a different, more limited, or precise definition is apparent from the term’s use in the context of the statute” (quoting Southwest Royalties v. Hegar, 500 S.W.3d 400 Web14. okt 2024 · The Court noted that in the Southwest Royalties decision, the Supreme Court focused on whether the casing and tubing caused a physical change to the product, and the Supreme Court did not address the Comptroller’s argument that Southwest Royalties did not qualify for exemption because it was processing real property, not personal property.
Southwest Royalties, Inc. v. Hegar — Justia Tax Law Opinion …
Web18. mar 2024 · v. Glenn Hegar, Texas Comptroller of Public Accounts, Appellee . FROM THE 345TH DISTRICT COURT OF TRAVIS COUNTY NO. D-1-GN-14-005105, THE HONORABLE STEPHEN YELENOSKY, JUDGE PRESIDING ... see Southwest Royalties, Inc. v. Hegar, 500 S.W.3d 400, 405 (Tex. 2016) (undefined statutory term “is typically given its ordinary … Web12. sep 2016 · SOUTHWEST ROYALTIES INC. V. HEGAR, No. 14-0743, 2016 WL 3382151, (Tex. June 17, 2016) (Southwest), addresses the applicability of a sales tax exemption for property sold for use in manufacturing ... how to hunker down
Texas Appeals Court exempts processing equipment …
Web28. jún 2016 · In Southwest Royalties v. Hegar, the Texas Supreme Court agreed. You will want to study this case if you are a tax lawyer, or if you expected the judiciary, channeling the tooth fairy, to redirect to producers millions of dollars in badly-needed state sales tax revenues. Otherwise, proceed directly to the musical interlude. WebId. (quoting Sw. Royalties, Inc. v. Hegar, 500 S.W.3d 400, 405 (Tex. 2016)). A statute is not necessarily ambiguous within the context of the statutory scheme, even though certain terms, in isolation, are subject to multiple common meanings. Sw. Royalties, Inc., 500 S.W.3d at 405. Analysis Chapter 143 of the Texas Local Government Code ... Web17. jún 2016 · Southwest Royalties, Inc. is an oil and gas exploration and production company. It purchased and paid sales taxes on equipment, materials, and associated … joint venture business opportunities in india