Del. Code Ann. tit. 30, § 6303
Imposition of tax; “capital base” defined
63 Del. Laws, c. 2, § 23;
- (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.