{"data":{"id":"us-de/30-del.-c.-2063","jurisdiction":"us-de","citation":"30 Del. C. § 2063","heading":"Occupational license; exemption from occupational gross receipts license fees.","body":"(a) A Headquarters Management Corporation shall obtain a license pursuant to the provisions of Chapter 21 and § 2301(a) of this title.\n(b) A Headquarters Management Corporation shall be exempt from payment of fees set forth in subsections (b) and (d) of § 2301 of this title.","path":["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"],"source_url":"https://delcode.delaware.gov/title30/c020/sc07/index.html#2063","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"39c9aeb046109b0b031dc9818c558a3f36e0133fc2e965624ee12b7560e5bf45","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-2062","next":"us-de/30-del.-c.-2064"},"notice":"GroundRules: Original legal text. Not legal advice."}