Delaware Statutes
§ 6402 — Imposition of income tax on Headquarters Management Corporations
Delaware § 6402
This text of Delaware § 6402 (Imposition of income tax on Headquarters Management Corporations) 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, § 6402 (2026).
Text
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:
(1)Eight and seven tenths percent of its Headquarters Management Corporation taxable income; or
(2)Five thousand dollars.
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Legislative History
74 Del. Laws, c. 256, § 1 ; 75 Del. Laws, c. 123, § 1
Nearby Sections
7
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Bluebook (online)
Delaware § 6402, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/6402.