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31 chapters · 735 sections in this title.
5 Del. C. § 1101. Tax on net earnings.
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§ 1101. Tax on net earnings. (a) A franchise tax is hereby imposed on the “taxable income” of banking organizations and trust companies (computed on a basis that consolidates with the income of such banking organization or trust company for the tax year involved, the income of al…
5 Del. C. § 1101A. Alternative annual franchise tax; rate of taxation.
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§ 1101A. Alternative annual franchise tax; rate of taxation. (a) Any banking organization or trust company required to pay a franchise tax pursuant to § 1101 of this title may annually elect, on its original return or on an amended return filed within 180 days of the due date of …
5 Del. C. § 1102. Statement of net income to be filed.
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§ 1102. Statement of net income to be filed. (a) For purposes of assessment, the president, treasurer or other proper officer of every banking organization, trust company or federal savings bank not headquartered in this State but maintaining branches in this State (or out-of-sta…
5 Del. C. § 1103. Review of tax.
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§ 1103. Review of tax. The assessment of tax under this chapter shall be reviewed and corrected by the State Bank Commissioner upon application by any party interested, prior to the first day of May in the year in which the tax is levied, if, upon such application, good cause be …