Title 30 — State Taxes
40 chapters · 199 sections in this title.
30 Del. C. § 6301. Definitions.
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§ 6301. Definitions. As used in this chapter: (1) “Affiliated corporations” means 2 or more corporations which are members of a controlled group of corporations as defined in § 1563 of the Internal Revenue Code of 1954 [26 U.S.C. § 1563]. (2) “Affiliated finance company” means a …
30 Del. C. § 6302. License required; issuance.
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§ 6302. License required; issuance. No corporation shall carry on business as an affiliated finance company after May 1, 1981, without an unexpired license issued by the Secretary of Finance authorizing the conduct of such business. The license shall be issued by the Secretary of…
30 Del. C. § 6303. Imposition of tax; “capital base” defined.
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§ 6303. Imposition of tax; “capital base” defined. (a) The tax payable by an affiliated finance company shall be in accordance with the following table: If the capital base is: The annual license fee shall be: $0 to $99,999,999.99 $10,000 $100,000,000 to $224,999,999.99 $15,000 $…
30 Del. C. § 6304. Payment of tax.
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§ 6304. Payment of tax. The tax imposed by § 6303 of this title shall be due and payable in a single installment on or before April 30 of the calendar year with respect to which the license is issued or as soon thereafter as the corporation shall commence operations as an affilia…
30 Del. C. § 6305. Exemption from occupational license taxes.
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§ 6305. Exemption from occupational license taxes. Notwithstanding this title, all affiliated finance companies being taxed in accordance with this chapter shall be exempt from any occupational license taxes imposed by Part III of this title.63 Del. Laws, c. 2, § 23;
30 Del. C. § 6306. Review of license fee; refund procedure; penalty; interest [Repealed].
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§ 6306. Review of license fee; refund procedure; penalty; interest [Repealed]. Repealed by 68 Del. Laws, c. 187, § 22, effective Jan. 1, 1992.