There Is a Newer Version of the Delaware Code
2012 Delaware Code
Title 30 - State Taxes
CHAPTER 64. HEADQUARTERS MANAGEMENT CORPORATIONS
§ 6402. Imposition of income tax on Headquarters Management Corporations.
30 DE Code § 6402 (2012 through 146th Gen Ass) What's This?
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.
74 Del. Laws, c. 256, § 1; 75 Del. Laws, c. 123, § 1.;
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