Del. Code Ann. tit. 18, § 6976 – Taxation of branch captives | Midpage
§ 6976
Del. Code Ann. tit. 18, § 6976
Taxation of branch captives
77 Del. Laws, c. 252, § 13;
In the case of a branch captive insurance company, the tax provided for in § 6914 of this title shall apply only to the branch business of such company.