{"data":{"id":"us-de/30-del.-c.-6303","jurisdiction":"us-de","citation":"30 Del. C. § 6303","heading":"Imposition of tax; “capital base” defined.","body":"(a) The tax payable by an affiliated finance company shall be in accordance with the following table:\nIf the capital base is: The annual license fee shall be:\n$0 to $99,999,999.99 | $10,000\n$100,000,000 to $224,999,999.99 | $15,000\n$225,000,000 to $749,999,999.99 | $25,000\nOver $750,000,000 | $50,000\n(b) The “capital base” of an affiliated finance company shall consist of its capital, surplus and retained earnings, or equivalent accounting terms, as set forth in the company’s certified financial statements.","path":["Title 30. State Taxes","Miscellaneous Taxes","CHAPTER 63. Affiliated Finance Companies"],"source_url":"https://delcode.delaware.gov/title30/c063/index.html#6303","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:36Z","sha256":"00f72614dfd8bfd0eee36b0359de36f487fccd8662d38ec80bdab3d0dea98b00","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-6302","next":"us-de/30-del.-c.-6304"},"notice":"GroundRules: Original legal text. Not legal advice."}