1999-2000 Franchise Tax Technical Bulletins

Alphabetical Index

A B C D E F H I L M N P R S T W

-A-


Affiliated indebtedness, "see Borrowed capital"  
Allocation factors H
Allocation relief I
Appeal of tax assessment J
Appraised valuation of properties base K

-B-


Borrowed capital H
Bus companies, street transportation E

-C-


Capital stock, surplus, and undivided profits base H
Change of income year L
Corporations, general business:  

Defined

A

Exempt

M

Inactive

A

Multistate

I

Nature of taxes

A

Period covered by annual return

A

Tax basis

G

Tax credit

L

Tax rate

G
Corporations, utilities-see specific utility  

-D-


Deferred income H
Dissolution-Foreign corporations see "Withdrawal" A
Domestic corporations-see "Corporations, general business"  
Dormant corporations-see "Corporations, general business & inactive"  

-E-


Electronic funds transfer A
Electric companies B
Exempt corporations:  

Conditional or partial exemption

M

Full exemption

M

-F-


Factors-see "Allocation factors"  
Foreign corporations-see “Corporations, general business”  
Formula-see "Allocation factors"  

-H-


Hazardous waste facilities J
Holding companies H, K

-I-


Indebtedness:  

Defined

J
International banking facility H
Investment in tangible properties base J

-L-


Leasehold improvements J
Limited liability company M

-M-


Mergers L
Multistate corporations I
Mutual burial associations F

-N-


Nature of taxes A
Non-profit corporations-see "Exempt corporations"  

-P-


Payment of tax, general business corporations G
Payment of tax, utility and public service companies-see specific utility  
Payrolls factors-see "Allocation factors"  
Pollution abatement facilities H, J
Power companies B
Property factor-see "Allocation factors"  
Public service companies-see specific utility  

-R-


Ratios-see "Allocation factors"  
Real estate investment trusts H, M
Recycling or resource recovering facilities H, K
Regulated investment companies H, M
Relief, allocation I
Real estate mortgage investment conduits M
Reports, when due, general business corporations G
Reports, when due, utility and public service companies- see specific utility  

-S-


Sewer service facilities H, J
Sewerage companies B
Street transportation companies E
Surplus, explanation of H

-T-


Taxable entities:  

General business corporation

G

Mutual burial associations

F

Utilities and public service companies-see specific utility

 

Tangible property in appraised valuation base

K
Tangible property tax base J
Tax rate, general business corporations G
Tax rate, utility and public service companies-see specific utility  
Tax Review Board I
Telegraph companies C
Telephone companies D

-W-
Water companies B
Withdrawal-Domestic corporations see "Dissolution" A