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franchise tax

   Also found in: Legal, Financial, Wikipedia 0.55 sec.
ThesaurusLegend:  Synonyms Related Words Antonyms
Noun1.franchise tax - 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
revenue enhancement, tax, taxation - charge against a citizen's person or property or activity for the support of government


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? Mentioned in ? References in periodicals archive
 
Archibald's financial penalties include a $10,000 fine, and he was ordered to pay $155,000 restitution to Casden Properties and $25,780 to the state Franchise Tax Board.
BRIBED EXEC FINED, PUT ON PROBATION by Daily News (Los Angeles, CA)
Between 900 and 1,000 wealthy Californians suspected of using abusive tax shelters to lower their state tax bills are being audited by the Franchise Tax Board and they may owe as much as $1 billion, the Sacramento Bee reports.
Audit issues by Los Angeles Business Journal
The Franchise Tax Board will follow the IRS tax shelter settlement initiative as outlined in IRS Announcement 2005-80, effectively creating the California Tax Shelter Resolution Initiative to run alongside the federal initiative.
FTB follows IRS tax shelter initiative by California CPA
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