corporation franchise tax

corporation franchise tax
See franchise tax.

Ballentine's law dictionary. . 1998.

Игры ⚽ Поможем написать реферат

Look at other dictionaries:

  • franchise tax — n: a business tax imposed upon various corporations granted a franchise Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. franchise tax …   Law dictionary

  • Franchise tax — is a tax charged by some US states to corporations formed in those states based on the number of shares they issue or, in some cases, the amount of their assets. The purpose of the tax is to raise revenue for the state. The State of Delaware has… …   Wikipedia

  • franchise tax — A tax upon the privilege of existing or the privilege of doing certain things. An annual tax on the privilege of doing business in a state; it is not a direct tax on income. Hoosier Engineering Co. v. Shea, 124 Vt. 341, 205 A.2d 821, 822. A tax… …   Black's law dictionary

  • franchise tax — A tax upon the privilege of existing or the privilege of doing certain things. An annual tax on the privilege of doing business in a state; it is not a direct tax on income. Hoosier Engineering Co. v. Shea, 124 Vt. 341, 205 A.2d 821, 822. A tax… …   Black's law dictionary

  • California Franchise Tax Board — The California Franchise Tax Board (FTB) collects state personal income tax and corporate income tax of California. [ [http://www.ftb.ca.gov/individuals/txdlnqnt.html Delinquent Taxpayers with name, city, and zip code] ] HistoryIn 1879 California …   Wikipedia

  • franchise tax — noun a tax that is imposed by states on corporations; it depends both on the net worth of the corporation and on its net income attributable to activities within the state • Hypernyms: ↑tax, ↑taxation, ↑revenue enhancement * * * noun : a business …   Useful english dictionary

  • franchise — fran·chise / fran ˌchīz/ n [Anglo French, literally, freedom, liberty, from Middle French, from franchir to free, from Old French franc free] 1: a special right or privilege granted by the government to an individual, group, or business entity:… …   Law dictionary

  • tax — 1 vt [Medieval Latin taxare to assess for taxation, tax, from Latin, to assess, value, fix] 1: to assess or determine judicially the amount of (costs of an action in court) 2: to levy a tax on tax the corporation tax capital gains tax·er n tax 2 …   Law dictionary

  • Tax return (United States) — Tax returns in the United States are reports filed with the Internal Revenue Service (IRS) or with the state or local tax collection agency (California Franchise Tax Board, for example) containing information used to calculate income tax or other …   Wikipedia

  • Tax protester constitutional arguments — UStaxationTax protester constitutional arguments are assertions that the imposition of the federal income tax violates the United States Constitution. These kinds of tax protester arguments are distinguished from related statutory arguments and… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”