Delaware § 2063 Occupational license; exemption from occupational gross receipts license fees

Delaware Statutes

§ 2063 — Occupational license; exemption from occupational gross receipts license fees

Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 20 BUSINESS TAX CREDITS AND DEDUCTIONS·Subch. 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.

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