State tax filing

So the Unincorporated Franchise Tax fee (min $250) is deductible on the Unincorporated Franchise D-30 return?  Are you sure?  That would be like deducting your prior year's federal taxes paid on your current return (Sched A or Std Deduction).  And that you don't do.  Now the associated business license fees that get paid every 2 years to get your business license, yes that should be in there under Section G.  Please correct me if I'm wrong about the Unincorp. Fr. Tax fee.