Title

The Franchise Tax Exception to the Federal Exemption Statute

Publication Title

Banking Law Journal

Document Type

Article

Publication Date

1-1-1985

Abstract

This article examines the origin and history of franchise taxes, the authority of state and local governments to impose such taxes, and the legislative and judicial responses to the problem. It concludes that the franchise tax exception to the exemption statute has created a problem of substance as well as draftsmanship. This article calls for an elimination of the franchise tax exception in order to promote clarity and administrative efficiency.

Comments

External Links
Westlaw
SSRN

Recommended Citation

Ronald W. Blasi & Daniel P. Joyce, The Franchise Tax Exception to the Federal Exemption Statute, 102 Banking L. J. 462 (1985).

Volume

102

Issue

5

First Page

462

Last Page

482

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