No. Texas franchise tax specifically provides for a single-factor apportionment formula based on gross receipts in Texas Tax Code (TTC) 171.105. The apportionment provision in TTC Chapter 141 related to the MTC does not apply to the revised Texas franchise tax, and entities may not elect to use the MTC's three-factor apportionment formula in lieu of the formula specified in TTC Chapter 171.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.