Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Delaware
/
Title 8 - Corporations
/
Chapter 5. Corporation Franchise Tax
Chapter 5. Corporation Franchise Tax
§ 501 Corporations subject to and exempt from franchise tax.
§ 502 Annual franchise tax report; contents; failure to file and pay tax; duties of Secretary of State.
§ 503 Rates and computation of franchise tax.
§ 504 Collection and disposition of tax; tentative return and tax; penalty interest; investigation of annual franchise tax report; notice of additional tax due.
§ 505 Review and refund; jurisdiction and power of the Secretary of State; appeal.
§ 506 Fund for payment of refunds.
§ 507 Collection of tax; preferred debt.
§ 508 Injunction against exercise of franchise or transacting business.
§ 509 Further remedy in Court of Chancery; appointment of receiver or trustee; sale of property.
§ 510 Failure to pay tax or file a complete annual report for 1 year; charter void; extension of time.
§ 511 Repeal of charters of delinquent corporations; report to Governor and proclamation.
§ 512 Filing and publication of proclamation.
§ 513 Acting under proclaimed charter; penalty.
§ 514 Mistakes in proclamation; correction.
§ 515 Annual report of Secretary of State.
§ 516 Retaliatory taxation and regulation; imposition.
§ 517 Duties of Attorney General.
§ 518 Relief for corporations with assets in certain unfriendly nations.