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Delaware Code (Titles 8, 9, 25, 30)

30 Del. C. § 6303

Imposition of tax; “capital base” defined

Official textdelcode.delaware.gov

# (a)

The tax payable by an affiliated finance company shall be in accordance with the following table:

# (b)

The “capital base” of an affiliated finance company shall consist of its capital, surplus and retained earnings, or equivalent accounting terms, as set forth in the company’s certified financial statements.

Amendment history

63 Del. Laws, c. 2, § 23

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In this title (40 sections)
  1. 30-5426 · Farmland Preservation Fund receipt transfer
  2. 30-5501 · Definitions
  3. 30-5502 · Imposition of tax; rate; adjustment of tariffs
  4. 30-5503 · Computation of tax
  5. 30-5504 · Payment of tax
  6. 30-5505 · Failure to file return or pay tax; interest and penalties…
  7. 30-5506 · Exemptions
  8. 30-5507 · Rebate of tax for certain qualified activities
  9. 30-5508 · Sourcing rules for mobile telecommunications services
  10. 30-5509 · , 5510. [Reserved.]
  11. 30-6101 · Definitions
  12. 30-6102 · Levy of tax and disposition of proceeds
  13. 30-6103 · Collection of tax
  14. 30-6104 · Payment of tax
  15. 30-6105-6109 · Failure to file or pay; assessments; notice of demand;…
  16. 30-6121 · Eligible organizations
  17. 30-6122 · Reporting and operating conditions
  18. 30-6123 · Period to establish [Repealed]
  19. 30-6201 · Definitions [For application of this section, see 84 Del.…
  20. 30-6202 · Levy of short-term rental lodging tax [For application of…
  21. 30-6203 · Collection of tax [For application of this section, see 84…
  22. 30-6204 · Remittance of tax [For application of this section, see 84…
  23. 30-6205 · Obligations of an accommodations intermediary [For…
  24. 30-6206 · Distribution of the tax [For application of this section, see…
  25. 30-6301 · Definitions
  26. 30-6302 · License required; issuance
  27. 30-6303 · Imposition of tax; “capital base” defined
  28. 30-6304 · Payment of tax
  29. 30-6305 · Exemption from occupational license taxes
  30. 30-6306 · Review of license fee; refund procedure; penalty; interest…
  31. 30-6401 · Definitions
  32. 30-6402 · Imposition of income tax on Headquarters Management…
  33. 30-6403 · Computation of Headquarters Management Corporation taxable…
  34. 30-6404 · Election and returns
  35. 30-6405 · Payment of tax
  36. 30-6406 · Regulations
  37. 30-6407 · Taxes of other states
  38. 30-6501 · Definitions
  39. 30-6502 · Quality assessment
  40. 30-6503 · Penalties
Full table of contents →