Franchise Taxes: Related Laws

Delaware

• Delaware Code > Title 8 > Chapter 5 - Corporation Franchise Tax

Guam

• Guam Code > Title 11 > Chapter 26 - Business Privilege Tax Law

Kansas

• Kansas Statutes > Chapter 79 > Article 54 - Kansas Franchise Tax

Maine

• Maine Revised Statutes Title 36 Sec. 5206 - Franchise tax on financial institutions
• Maine Revised Statutes Title 36 Sec. 5206-D - Definitions
• Maine Revised Statutes Title 36 Sec. 5206-E - Apportionment
• Maine Revised Statutes Title 36 Sec. 5206-F - Time for filing returns
• Maine Revised Statutes Title 36 Sec. 5206-G - Combined reports

Maryland

• Maryland Code > TAX - GENERAL > Title 8 - Franchise Taxes

New York

• New York Laws > Tax > Article 9-A - Franchise Tax On Business Corporations
• New York Laws > Tax > Article 33 - Franchise Taxes On Insurance Corporations

North Carolina

• North Carolina General Statutes > Chapter 105 > Article 3 - Franchise Tax

Ohio

• Ohio Code > Chapter 5733 - Corporation Franchise Tax

Texas

• Texas Tax Code > Title 2 > Subtitle F - Franchise Tax; Credits

Virginia

• Virginia Constitution Article X § 5 - Franchise taxes; taxation of corporate stock
• Virginia Code 58.1-1200: Title
• Virginia Code 58.1-1201: Definitions
• Virginia Code 58.1-1202: Bank capital assessable
• Virginia Code 58.1-1203: Real and leased tangible personal property of banks to be assessed as other real and personal property

West Virginia

• West Virginia Code > Chapter 11 > Article 23 - Business Franchise Tax