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2023 Delaware Code
Title 8 - Corporations
Chapter 5. CORPORATION FRANCHISE TAX
- § 501. Corporations subject to and exempt from franchise tax.
- § 502. Annual franchise tax report; contents; failure to file and pay tax; duties of Secretary of State.
- § 503. Rates and computation of franchise tax.
- § 504. Collection and disposition of tax; tentative return and tax; penalty interest; investigation of annual franchise tax report; notice of additional tax due.
- § 505. Review and refund; jurisdiction and power of the Secretary of State; appeal.
- § 506. Fund for payment of refunds.
- § 507. Collection of tax; preferred debt.
- § 508. Injunction against exercise of franchise or transacting business.
- § 509. Further remedy in Court of Chancery; appointment of receiver or trustee; sale of property.
- § 510. Failure to pay tax or file a complete annual report for 1 year; charter void; extension of time.
- § 511. Repeal of charters of delinquent corporations; report to Governor and proclamation.
- § 512. Filing and publication of proclamation.
- § 513. Acting under proclaimed charter; penalty.
- § 514. Mistakes in proclamation; correction.
- § 515. Annual report of Secretary of State.
- § 516. Retaliatory taxation and regulation; imposition.
- § 517. Duties of Attorney General.
- § 518. Relief for corporations with assets in certain unfriendly nations.
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