Trust

How a number gets onto this site

The datum

Nothing here is a bare value. Every asserted value is stored as a record with a fixed shape: the value, its citation, the source URL it came from, the date it was retrieved, a confidence grade, and, where a value could not be settled from a published source, the exact question we need to ask the agency by phone to settle it.

Confidence means something specific. High is the statute or the official schedule read verbatim. Medium is an official source that is indirect or possibly stale for the assertion being made. Low is an inference, and a low-confidence value is never published without saying so.

The governing rule, applied everywhere: unclear beats guess. If the official source does not settle a value, it is recorded as unresolved. We never fabricate a citation, a fee, or a date, and we never render a gap as a zero. On the cost ranking that distinction is load-bearing: a state with no franchise tax and a state whose record does not resolve the LLC case look identical if both are printed as $0, and they are not the same finding at all.

Official sources only

The only acceptable authorities are the state's filing agency, the state legislature, and the official code publisher. Aggregators, law-firm marketing pages, and vendor sites may help us locate a citation. They are never the authority for one.

The review gate

Every record moves along a ladder: collectedprovisionally reviewedverifiedpublished. A citation is never displayed publicly below verified. That is enforced in the build, not in a style guide: the generator refuses to emit it.

This has a visible consequence that is worth stating rather than hiding. The governance rules carry 357 verbatim statutory quotations, and the registered-agent profiles carry hundreds more. They are not on this site. Their plain-language summaries are, because a summary of a public rule is a public fact, but the citations and the quotations are withheld, because rendering a citation is claiming a verification. The one dataset that has been through final review appears in full, quotations and all, on the statutes page. The contrast between those two treatments is the review gate working, not the review gate failing.

There is a second, independent test. A record's provenance can be internal even after a record has cleared final review, so we also check where the source points:

What we will and will not render as a citation
ProvenanceRendered publicly? Why
Official agency or legislature URLYes, with a live link It is the authority and you can check it yourself.
Archived evidence capture held in our repository Summarised, never linked or named The capture is real, but it is our copy, not the authority.
An internal operational databaseNever, in any form Publishing it would name internal systems and attach a private authority to a public fact. A value with this provenance is shown as pending review.

Of the 435 fee records in the canonical spine, 268 are provenanced to an internal database and 177 to an archived evidence capture. None carries an official agency URL. That single fact is why every fee on this site is amber, and it is the largest item of work between the current state and a publishable fee spine.

The named reviewer of record

The 140 statute citations were signed off by a named individual on a recorded date. Publishing a reviewer's name is a genuine credibility asset and it is also a decision that belongs to the person being named, so this prototype shows the review status and the review date and withholds the name pending that decision. A production site should carry a named person with stated credentials or no byline at all. What it must never carry is a fabricated author persona.

Where the record actually stands today

Publication readiness by dataset, measured 2026-08-09
DatasetRecords Review statusProvenance Tier
Statute citations140verified on all 140Official code publisher per jurisdictionVerified
Canonical filing fees435no review status recordedInternal records only, zero official URLsPending review
Good-standing decoder2,7142,319 verifiedObserved agency vocabulary, internal recordPending review
Filing-office closures107provisionally reviewed on allOfficial agency calendarsPending review
Governance rules357no review status recordedCorpus filename, no resolvable URLPending review
DBA legal profiles316provisionally reviewedOfficial statute URLs plus corpus locatorsPending review
DBA regimes53no review status recordedOfficial statutory URLsPending review
County DBA fees259no review status recordedCounty clerk pages, mostly unlinkedPending review
Registered-agent requirements667verified against the statute corpusCorpus-verbatim fleet, per-record evidenceVerified
Restricted entity-name words64provisionally reviewedInternal record, statute named in prosePending review
Entity-tax structure51graded CANDIDATES by its authorResearch substratePending review
Franchise-tax research29not structuredOfficial sources cited in proseNot published
Statute corpus856primary source, published as-isPer-directory retrieval manifestsVerified
Monitored sources193not citation-bearingOfficial agency and legislature URLsVerified

Being able to say that 435 fee records are held back from a verified badge is a stronger statement about this site than a green tick on all of them would be. The full inventory, including per-jurisdiction coverage and the known gaps, is on the coverage page.

Derived numbers

Rankings, totals, medians, spreads and counts on the analysis pages are computed at build time from the records they summarise. None of them is stored. A correction to one fee record therefore propagates to every ranking that touches it without anyone remembering to update a summary, and a figure on an analysis page can never disagree with the same figure on a jurisdiction page. Where a component of a computation is missing, the whole computation is reported as a gap rather than being completed with a default.

Monitoring

Official sources are re-checked on a schedule rather than when somebody remembers. Each record shows the date it was retrieved and the date of its next scheduled recheck, and the small ring beside the date fills as that interval elapses. 193 sources are under scheduled recheck. When a monitored source changes, a change package is opened, evidence is captured, and the correction flows to every page that depends on it.

How corrections are published

Corrections are published through an allowlist of 7 fields: jurisdiction, transaction, entity type, field, old value, new value, and effective date, plus a public authority where one exists. Nothing else reaches the page. Where a correction was verified against records we cannot publish, the entry says exactly that rather than omitting the change or implying a source we do not have.

Corrections from readers

If a value here is wrong, we want to know, and the report goes into the same triage queue as everything else. Every reported discrepancy is classified, researched against official sources, and either folded into the record with evidence or closed with a stated reason.

Scope

Nothing here is legal or tax advice. incFACTS publishes the record; it does not file documents for you. Commercial relationships, when they exist, are disclosed on the page where they appear.