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

30 Del. C. § 6402 — Imposition of income tax on Headquarters Management Corporations

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:

Last amended: 74 Del. Laws, c. 256, § 1; 75 Del. Laws, c. 123, § 1

Source: official text