California Franchise Tax Board 2014 Form 540. Commonly used California income tax forms are also available at Franchise Tax Board offices, most public libraries, post offices, and other county offices. California imposes a minimum franchise tax on all business entities in the state.
The common feature of a state's franchise tax is that it is not based on income.
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They also discuss how you can get your state and federal tax returns prepared for free through the Volunteer Income Tax Assistance (VITA) program. Hall, which permited a sovereign State to be haled into another State's courts without its consent. Rather, the typical franchise tax calculation centers around the "net worth" of the taxpayer.
