Topic
Franchise tax
88 published works
Business Law Prof Blog
Cost Drivers for Reincorporations
Although there has been substantial discussion on differences in state corporate law driving incorporation choices, not as much attention has been paid to cost differentiation between the states. As many…
Business Law Prof Blog
Reincorporation Update – Early September 2026
We've had some additional movement on the reincorporation front since the July update and we've also identified some smaller moves that hadn't been captured in the earlier reviews. In July…
SALT Shaker
Texas franchise tax on airline revenue grounded by federal preemption
By Maria Todorova, Stephanie Terinoni
A Texas Court of Appeals held that the federal Anti-Head Tax Act (“AHTA”) preempts Texas from imposing its franchise tax on American Airlines’ revenues from baggage fees, passenger ticket sales,…
SALT Shaker
A Texas two-step on franchise tax: Lessons from NuStar and American Airlines
By Jeremy Gove, Chelsea Marmor
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor break down two noteworthy Texas franchise tax decisions that provide important guidance on sourcing and federal…
Ogden Glazer + Schaefer Blog
DE Franchise Tax: Keep an Eye on Registered Agent Mail Following Your Initial Filing
The Delaware Franchise Tax and Annual Report deadline was March 1st! If you didn’t know that, your report is late! For a lot of clients with Delaware corporations, franchise tax…
Agricultural Law & Rural Practice | Solo Small Firm & General Practice Section
Delaware Franchise Tax: Keep an Eye on Registered Agent Mail Following Your Initial Filing
The Delaware Franchise Tax and Annual Report deadline was March 1st! If you didn’t know that, your report is late!For a lot of clients with Delaware corporations, franchise tax season…
Business Law Prof Blog
Reincorporation Update – NanoCap Edition
Although not much time has passed since I put out updated tables for Nevada and Texas on October 9, I've found another four reincorporations to Nevada recently, so I've updated…
Nonprofit Law Blog
California Nonprofits: Franchise Tax Board Update
Last month, the California Lawyers Association Nonprofit Organizations Committee hosted Audrey Rowe from the State of California Franchise Tax Board (FTB) to discuss updates to the FTB’s system and processes…
Ascend With Winstead
Texas Franchise Tax Update: Key Exemptions and Reporting Changes for Businesses
Always forgetting to file your Texas Franchise Tax Reports on time? Starting in 2024, you might find yourself exempt from this task. The Texas legislature passed significant changes to the…
SALT Shaker
Texas Court of Appeals upholds franchise tax apportionment rule
By Charles Capouet, Eversheds Sutherland SALT
The Texas Court of Appeals for the Third District upheld the Comptroller of Public Accounts’ Franchise Tax apportionment rule as facially valid, including the provisions apportioning receipts to Texas where…