Section 6303 - Imposition of tax; "capital base" defined(a) The tax payable by an affiliated finance company shall be in accordance with the following table: | If the capital base is: | The annual license fee shall be: |
| |
| $0 to $99,999,999.99 | $10,000 |
| $100,000,000 to $224,999,999.99 | $15,000 |
| $225,000,000 to $749,999,999.99 | $25,000 |
| Over $750,000,000 | $50,000 |
(b) The "capital base" of an affiliated finance company shall consist of its capital, surplus and retained earnings, or equivalent accounting terms, as set forth in the company's certified financial statements. 63 Del. Laws, c. 2, §23.;