Del. Code Ann. tit. 8, ch. 5 – Corporation Franchise Tax | Midpage

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Del. Code Ann. tit. 8, ch. 5

Corporation Franchise Tax

501Corporations subject to and exempt from franchise tax 502Annual franchise tax report; contents; failure to file and pay tax; duties of Secretary of State 503Rates and computation of franchise tax 504Collection and disposition of tax; tentative return and tax; penalty interest; investigation of annual franchise tax report; notice of additional tax due 505Review and refund; jurisdiction and power of the Secretary of State; appeal 506Fund for payment of refunds 507Collection of tax; preferred debt 508Injunction against exercise of franchise or transacting business 509Further remedy in Court of Chancery; appointment of receiver or trustee; sale of property 510Failure to pay tax or file a complete annual report for 1 year; charter void; extension of time 511Repeal of charters of delinquent corporations; report to Governor and proclamation 512Filing and publication of proclamation 513Acting under proclaimed charter; penalty 514Mistakes in proclamation; correction 515Annual report of Secretary of State 516Retaliatory taxation and regulation; imposition 517Duties of Attorney General 518Relief for corporations with assets in certain unfriendly nations