3 chapters · 239 sections in this title.
8 Del. C. § 501. Corporations subject to and exempt from franchise tax.
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§ 501. Corporations subject to and exempt from franchise tax. (a) Every telegraph, telephone or cable company, every electric company organized for the production and/or distribution of light, heat or power, every company organized for the purpose of producing and/or distributing…
8 Del. C. § 502. Annual franchise tax report; contents; failure to file and pay tax; duties of Secretary of State.
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§ 502. Annual franchise tax report; contents; failure to file and pay tax; duties of Secretary of State. (a) Annually on or before March 1, every corporation now existing or hereafter incorporated under Chapter 1 of this title or which has accepted the Constitution of this State,…
8 Del. C. § 503. Rates and computation of franchise tax.
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§ 503. Rates and computation of franchise tax. (a) All corporations accepting the provisions of the Constitution of this State and coming under Chapter 1 of this title, and all corporations which have heretofore filed or may hereafter file a certificate of incorporation under sai…
8 Del. C. § 504. Collection and disposition of tax; tentative return and tax; penalty interest; investigation of annual franchise tax report; notice of additional tax due.
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§ 504. Collection and disposition of tax; tentative return and tax; penalty interest; investigation of annual franchise tax report; notice of additional tax due. (a) The franchise tax shall be due and payable on March 1 following the close of the calendar year, except that with r…