Search Result for "franchise tax":
Wordnet 3.0

NOUN (1)

1. 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; 



WordNet (r) 3.0 (2006):

franchise tax
    n 1: 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