Imposition of income tax on Headquarters Management Corporations.

Del. Code tit. 30, § 6402
in effect
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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.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c064/index.htmlFetched: 10/4/2026

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