Del. Code tit. 30 § 6402

Current through 2024 Legislative Session Act Chapter 364

Section 6402 - Imposition of income tax on Headquarters Management Corporations

Every Headquarters Management Corporation shall annually pay a tax in lieu of the taxes imposed under Chapter 19 of this title equal to the greater of:

(1) Eight and seven tenths percent of its Headquarters Management Corporation taxable income; or

(2) Five thousand dollars.

30 Del. C. § 6402

74 Del. Laws, c. 256, § 1; 75 Del. Laws, c. 123, § 1.;