Title 8 — Corporations
Chapter 5 — CORPORATION FRANCHISE TAX
Browse articles and statutory sections available in this chapter.
§ 501
Corporations subject to and exempt from franchise tax.
§ 502
Annual franchise tax report; contents; failure to file and pay tax; duties of Secretary of State.
§ 503
Rates and computation of franchise tax.
§ 504
Collection and disposition of tax; tentative return and tax; penalty interest; investigation of annual franchise tax report; notice of additional tax due.
§ 505
Review and refund; jurisdiction and power of the Secretary of State; appeal.
§ 506
Fund for payment of refunds.
§ 507
Collection of tax; preferred debt.
§ 508
Injunction against exercise of franchise or transacting business.
§ 509
Further remedy in Court of Chancery; appointment of receiver or trustee; sale of property.
§ 510
Failure to pay tax or file a complete annual report for 1 year; charter void; extension of time.
§ 511
Repeal of charters of delinquent corporations; report to Governor and proclamation.
§ 512
Filing and publication of proclamation.
§ 513
Acting under proclaimed charter; penalty.
§ 514
Mistakes in proclamation; correction.
§ 515
Annual report of Secretary of State.
§ 516
Retaliatory taxation and regulation; imposition.
§ 517
Duties of Attorney General.
§ 518
Relief for corporations with assets in certain unfriendly nations.