Delaware Code
Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS
Subchapter VII. Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations

§ 2061. Alternative calculation of Headquarters Management Corporation tax. - (a) Except in the case of a Headquarters Management Corporation...

§ 2062. Credit against income tax for new Headquarters Management Corporation employment. - (a) Except in the case of a Headquarters Management Corporation...

§ 2063. Occupational license; exemption from occupational gross receipts license fees. - (a) A Headquarters Management Corporation shall obtain a license pursuant...

§ 2064. Regulations. - The Director of Revenue is authorized to promulgate rules, regulations...