§ 6405. Payment of tax.
§ 6405. Payment of tax. The tax imposed by this chapter shall be payable as follows: (1) Calendar year corporations. — Twenty-five percent of the estimated tax liability for the current taxable year shall each be paid with the tentative return required to be filed on or before April 1 of the current taxable year, […]
§ 6406. Regulations.
§ 6406. Regulations. The Director of Revenue is authorized to promulgate rules, regulations and decisions not inconsistent with this chapter and require such facts and information to be reported as the Director deems necessary for its administration and enforcement and the certification of Headquarters Management Corporations. No rule or regulation adopted pursuant to the authority […]
§ 6407. Taxes of other states.
§ 6407. Taxes of other states. (a) A Headquarters Management Corporation shall be credited with the amount of any income tax paid under this chapter on income upon which income tax (or tax computed upon or by reference to income) was also paid with respect to the taxable year to any other state of the […]
§ 6501. Definitions.
§ 6501. Definitions. As used in this chapter: (1) “A managed care company under contract to the Medicaid agency” means an entity that meets the definition of an MCO under 42 C.F.R. § 438.2 and has a contract with the Delaware Medicaid program. (2) “CMS” means the Centers for Medicare and Medicaid Services of the […]
§ 6502. Quality assessment.
§ 6502. Quality assessment. (a) Effective for assessment periods beginning on or after June 1, 2012, any nursing facility engaged in this State in providing nursing facility services with the exception of those exempted under subsection (d) of this section, shall be charged a quarterly quality assessment as prescribed in subsection (b) of this section […]
§ 6503. Penalties.
§ 6503. Penalties. In addition to the penalties prescribed in Chapter 5 of this title, if any quality assessment is not paid when due, or a facility fails to timely prepare the prescribed return form, DHSS may: (1) Withhold any Medicaid payments to the delinquent nursing facility, including any payments due to the nursing facility […]
§ 6301. Definitions.
§ 6301. Definitions. As used in this chapter: (1) “Affiliated corporations” means 2 or more corporations which are members of a controlled group of corporations as defined in § 1563 of the Internal Revenue Code of 1954 [26 U.S.C. § 1563]. (2) “Affiliated finance company” means a corporation substantially all of whose activity within this […]
§ 6302. License required; issuance.
§ 6302. License required; issuance. No corporation shall carry on business as an affiliated finance company after May 1, 1981, without an unexpired license issued by the Secretary of Finance authorizing the conduct of such business. The license shall be issued by the Secretary of Finance for each calendar year. Upon payment of the tax […]
§ 6303. Imposition of tax; “capital base” defined.
§ 6303. Imposition of tax; “capital base” defined. (a) The tax payable by an affiliated finance company shall be in accordance with the following table: If the capital base is: The annual license fee shall be: $0 to $99,999,999.99 $10,000 $100,000,000 to $224,999,999.99 $15,000 $225,000,000 to $749,999,999.99 $25,000 Over $750,000,000 $50,000 (b) The “capital base” […]
§ 6304. Payment of tax.
§ 6304. Payment of tax. The tax imposed by § 6303 of this title shall be due and payable in a single installment on or before April 30 of the calendar year with respect to which the license is issued or as soon thereafter as the corporation shall commence operations as an affiliated finance company […]