Delaware Code
Subchapter VII. Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations
§ 2063. Occupational license; exemption from occupational gross receipts license fees.

(a) A Headquarters Management Corporation shall obtain a license pursuant to the provisions of Chapter 21 and § 2301(a) of this title.
(b) A Headquarters Management Corporation shall be exempt from payment of fees set forth in subsections (b) and (d) of § 2301 of this title.

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