§ 515. Annual report of Secretary of State.
§ 515. Annual report of Secretary of State. The Secretary of State shall prepare and publish an annual report containing such statistics as may be available with respect to the operation of this chapter, including the amounts collected and amounts unpaid for each year for which the tax is assessed, and such other facts as […]
§ 516. Retaliatory taxation and regulation; imposition.
§ 516. Retaliatory taxation and regulation; imposition. When, by the laws of any other state or nation, any other or greater taxes, fines, penalties, licenses, fees, or other obligations or requirements are imposed upon corporations chartered under Chapter 1 of this title, doing business in the other state or nation, or upon their agents therein, […]
§ 517. Duties of Attorney General.
§ 517. Duties of Attorney General. The Attorney General shall have all the powers and authorities in conjunction with the Secretary of State to collect franchise taxes and penalties due from proclaimed corporations and corporations whose charter has become void by operation of law. 27 Del. Laws, c. 80, §§ 1, 2; Code 1915, § […]
§ 518. Relief for corporations with assets in certain unfriendly nations.
§ 518. Relief for corporations with assets in certain unfriendly nations. All corporations incorporated and existing under the laws of this State, all of whose assets are located in any country from which it is impossible to remove such assets or withdraw income, or whose assets are located at any place where it is made […]
§ 601. Legislative intent.
§ 601. Legislative intent. It is the legislative intent to provide for the incorporation of an individual, or group of individuals who render the same professional service or qualified related professional services to the public, for which such individuals are required by law to be licensed or to obtain other legal authorization. 8 Del. C. […]
§ 602. Short title.
§ 602. Short title. This chapter may be cited as “The Professional Service Corporation Act.” 8 Del. C. 1953, § 602; 57 Del. Laws, c. 127.;
§ 505. Review and refund; jurisdiction and power of the Secretary of State; appeal.
§ 505. Review and refund; jurisdiction and power of the Secretary of State; appeal. (a) If any corporation claims that the annual franchise tax or any penalties or interest were erroneously or illegally fixed or paid with respect to a calendar year, the corporation may, not later than March 1 of the second calendar year […]
§ 604. Exemptions.
§ 604. Exemptions. This chapter shall not apply to any individual or groups of individuals within this State who, prior to June 7, 1969, were permitted to organize a corporation and perform personal services to the public by the means of a corporation, and this chapter shall not apply to any corporations organized by any […]
§ 506. Fund for payment of refunds.
§ 506. Fund for payment of refunds. Repealed by 77 Del. Laws, c. 216, § 2.
§ 605. Authority to organize; law governing.
§ 605. Authority to organize; law governing. One or more persons, each of whom is duly licensed or otherwise legally authorized to render the same professional service or any of the qualified related professional services within this State, may organize and become a shareholder or shareholders of a professional corporation for pecuniary profit, under this […]