2021 Delaware Code
Title 30 - State Taxes
Chapter 20. Business Tax Credits and Deductions
Subchapter VII. Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations
§ 2063. Occupational license; exemption from occupational gross receipts license fees.

Universal Citation: 30 DE Code § 2063. (2021)
§ 2063. Occupational license; exemption from occupational gross receipts license fees.

(a) A Headquarters Management Corporation shall obtain a license pursuant to the provisions of Chapter 21 and § 2301(a) of this title.

(b) A Headquarters Management Corporation shall be exempt from payment of fees set forth in subsections (b) and (d) of § 2301 of this title.

74 Del. Laws, c. 256, § 2[1]; 
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