|
|
Definition of Franchise tax
1. 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.
Lexicographical Neighbors of Franchise Tax
Literary usage of Franchise tax
Below you will find example usage of this term as found in modern and/or classical literature:
1. Cyclopedia of American Government by Andrew Cunningham McLaughlin, Albert Bushnell Hart (1914)
"The franchise tax has largely Uta developed because of the difficulties of ...
Seligman says: "If the corporation tax is held to be a franchise tax, ..."
2. Supreme Court Reporter by Robert Desty, United States Supreme Court, West Publishing Company (1922)
"lions whose stock has no stated par value are subject to the franchise tax imposed
by Laws 1917, p. 237, { 1, and that other corporations «re not denied the ..."
3. United States Supreme Court Reports by Lawyers Co-operative Publishing Company, United States Supreme Court (1889)
"... but the amount of a franchise tax depends upon the business transacted by the
corporation and the extent to which they have exercised the privileges ..."
4. A Treatise on Franchises: Especially Those of Public Service Corporations by Joseph Asbury Joyce (1909)
"franchise tax—Capital Stock —Meaning of Terms—Nature of Tax—Construction of Statute.
426. ... franchise tax—Tax on Gross Receipt s—Street Railroads. 434. ..."
5. Municipal Franchises: A Description of the Terms and Conditions Upon which by Delos Franklin Wilcox (1911)
"Special franchise tax law and percentage payments in New York City.—The franchise
tax law enacted by the New York legislature in 1899 provides that any ..."
6. Lawyers' Reports Annotated by Lawyers Co-operative Publishing Company (1903)
"It will be found, upon examination, that every case In which a franchise tax,
really or apparently such, laid by a state upon a corporation holding a ..."
7. Annual Report by New York (State), Bureau of Statistics, Dept. of Labor (1899)
"Special franchise tax not to affect other tax.—The imposition or payment of a
special franchise tax as provided in this chapter shall not relieve any ..."
Other Resources:
