Delaware · Through 2026-08-10 (85 Del. Laws, c. 421, 424) · Newer source version available

30 Del. C. § 2063: Occupational license; exemption from occupational gross receipts license fees.

Where this section sits in the code

Title 30. State Taxes
Income, Inheritance and Estate Taxes
CHAPTER 20. Business Tax Credits and Deductions
Subchapter VII. Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations

(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.

Collected 2026-09-05T23:02:35Z. Source file · JSON