s/n13312962

Information
has gloss	(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 franchise tax
has gloss	eng: Franchise tax is a tax charged by some US states to corporations with a nexus (aka a filing obligation) with those states. The common feature of a state's franchise tax is that it is not based on income. Rather, the typical franchise tax calculation centers around the "net worth" of the taxpayer.
lexicalization	eng: franchise tax
subclass of	(noun) charge against a citizen's person or property or activity for the support of government revenue enhancement, taxation, tax

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similar	e/Franchise tax