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Texas Supreme Court Denies Three-Factor Apportionment In Graphic Packaging | TaxConnections
In its Graphic Packaging Corporation v. Hegar decision rendered December 22, 2017, the Texas Supreme Court fell in line with the rejection of the Multistate Tax Commission (MTC) optional three-factor apportionment provisions, citing the California Supreme Court Gillette decision,2 the Minnesota Supreme Court Kimberly Clark decision,3 and the Oregon Tax Court decision in Health Net.