Occupational license; exemption from occupational gross receipts license fees.

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Business Tax Credits and Deductions
  5. Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations
  6. Occupational license; exemption from occupational gross receipts license fees.

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(a) A Headquarters Management Corporation shall obtain a license pursuant to the provisions of Chapter 21 and § 2301(a) of this title.

(b) A Headquarters Management Corporation shall be exempt from payment of fees set forth in subsections (b) and (d) of § 2301 of this title.


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