§ 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 Repealed by 77 Del.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 […]
§ 507. Collection of tax; preferred debt.
§ 507. Collection of tax; preferred debt. The franchise tax shall be a debt due from the corporation to the State, for which an action at law may be maintained after the same shall have been in arrears for a period of 1 month. The tax shall also be a preferred debt in case of […]
§ 606. Number of directors; officers.
§ 606. Number of directors; officers. A professional corporation which has only 1 shareholder need have only 1 director, who shall be the shareholder. The 1 shareholder shall also serve as the president of the professional corporation. The other officers of the professional corporation, in such a case, need not be licensed or otherwise legally […]
§ 508. Injunction against exercise of franchise or transacting business.
§ 508. Injunction against exercise of franchise or transacting business. The Attorney General, either of the Attorney General’s own motion or upon request of the Secretary of State, whenever any franchise tax due under this chapter from any corporation shall have remained in arrears for a period of 3 months after the tax shall have […]
§ 509. Further remedy in Court of Chancery; appointment of receiver or trustee; sale of property.
§ 509. Further remedy in Court of Chancery; appointment of receiver or trustee; sale of property. (a) After any corporation, now existing or hereafter incorporated under Chapter 1 of this title, has failed or neglected for the period of 1 year to pay the franchise taxes imposed by law, and the Secretary of State shall […]