Delaware Statutes
§ 6402 — Imposition of income tax on Headquarters Management Corporations
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