Delaware Statutes

§ 6303 — Imposition of tax; “capital base” defined

Delaware·Title 30·Part Miscellaneous Taxes·Ch. 63 AFFILIATED FINANCE COMPANIES
(a)The tax payable by an affiliated finance company shall be in accordance with the following table:
(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.

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Legislative History

63 Del. Laws, c. 2, § 23

Nearby Sections

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