Texas Justices Will Review Oil Transporter’s Tax Rule Challenge

NuStar Energy LP will get a chance to convince the Texas Supreme Court to strike down a state regulation on how to determine which sales are subject to franchise tax, after the justices granted review Friday.

The crude oil transporter wants the Texas Supreme Court to overturn a 2023 ruling that the apportionment rule adopted the “only reasonable construction” of the state’s tax code by saying the place of delivery determines apportionment, even when the buyer is located out of state, the appeals court said.

• NuStar argues that gross receipts from fuel it transferred to oceangoing vessels at a Texas ...