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2021 Delaware Code
Title 30 - State Taxes
Chapter 64. Headquarters Management Corporations
§ 6402. Imposition of income tax on Headquarters Management Corporations.
Universal Citation:
30 DE Code § 6402. (2021)
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§ 6402. Imposition of income tax on Headquarters Management Corporations. 74 Del. Laws, c. 256, § 1; 75 Del. Laws, c. 123, § 1;
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.
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