Delaware Statutes

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

Delaware § 6303
JurisdictionDelaware
Title30
PartMiscellaneous Taxes
Ch. 63AFFILIATED FINANCE COMPANIES

This text of Delaware § 6303 (Imposition of tax; “capital base” defined) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Del. Code tit. 30, § 6303 (2026).

Text

(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

5
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Bluebook (online)
Delaware § 6303, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/6303.