Imposition of income tax on Headquarters Management Corporations.

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