Chapter

Corporation Franchise Tax

Del. Code tit. 8, § 501— Corporations subject to and exempt from franchise tax
Del. Code tit. 8, § 502— Annual franchise tax report; contents; failure to file and pay tax; duties of Secretary of State
Del. Code tit. 8, § 503— Rates and computation of franchise tax
Del. Code tit. 8, § 504— Collection and disposition of tax; tentative return and tax; penalty interest; investigation of annual franchise tax report; notice of additional tax due
Del. Code tit. 8, § 505— Review and refund; jurisdiction and power of the Secretary of State; appeal
Del. Code tit. 8, § 506— Fund for payment of refunds
Del. Code tit. 8, § 507— Collection of tax; preferred debt
Del. Code tit. 8, § 508— Injunction against exercise of franchise or transacting business
Del. Code tit. 8, § 509— Further remedy in Court of Chancery; appointment of receiver or trustee; sale of property
Del. Code tit. 8, § 510— Failure to pay tax or file a complete annual report for 1 year; charter void; extension of time
Del. Code tit. 8, § 511— Repeal of charters of delinquent corporations; report to Governor and proclamation
Del. Code tit. 8, § 512— Filing and publication of proclamation
Del. Code tit. 8, § 513— Acting under proclaimed charter; penalty
Del. Code tit. 8, § 514— Mistakes in proclamation; correction
Del. Code tit. 8, § 515— Annual report of Secretary of State
Del. Code tit. 8, § 516— Retaliatory taxation and regulation; imposition
Del. Code tit. 8, § 517— Duties of Attorney General
Del. Code tit. 8, § 518— Relief for corporations with assets in certain unfriendly nations