"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"@en-us . "113312962"^^ . "0"^^ . . "112556540"@en-us . . . "109583822"@en-us . . . "franchise tax"@en-us . . . "0"^^ . . . "13312962-n"^^ . "franchise tax"^^ .