{"data":{"id":"us-de/30-del.-c.-6402","jurisdiction":"us-de","citation":"30 Del. C. § 6402","heading":"Imposition of income tax on Headquarters Management Corporations.","body":"Every Headquarters Management Corporation shall annually pay a tax in lieu of the taxes imposed under Chapter 19 of this title equal to the greater of:\n(1) Eight and seven tenths percent of its Headquarters Management Corporation taxable income; or\n(2) Five thousand dollars.","path":["Title 30. State Taxes","Miscellaneous Taxes","CHAPTER 64. Headquarters Management Corporations"],"source_url":"https://delcode.delaware.gov/title30/c064/index.html#6402","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:36Z","sha256":"d199434b452c4339bb041e32b88063da933ce637f58639d50d8dadb5331c567b","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-6401","next":"us-de/30-del.-c.-6403"},"notice":"GroundRules: Original legal text. Not legal advice."}