Delaware Code
Title 30 - State Taxes
Chapter 64. HEADQUARTERS MANAGEMENT CORPORATIONS

§ 6401. Definitions. - As used in this chapter and in §§ 2061 through...

§ 6402. Imposition of income tax on Headquarters Management Corporations. - Every Headquarters Management Corporation shall annually pay a tax in...

§ 6403. Computation of Headquarters Management Corporation taxable income. - (a) Except as modified in subsections (b) and (c) of...

§ 6404. Election and returns. - (a) Election. — Every Headquarters Management Corporation desiring to be...

§ 6405. Payment of tax. - The tax imposed by this chapter shall be payable as...

§ 6406. Regulations. - The Director of Revenue is authorized to promulgate rules, regulations...

§ 6407. Taxes of other states. - (a) A Headquarters Management Corporation shall be credited with the...