§ 6402 Imposition of income tax on Headquarters Management Corporations.

30 DE Code § 6402 (2019) (N/A)
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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.