Statutes, codes, and regulations
Delaware Administrative Code
Title 5 - BankingTaxation
Instructions for Preparation of Franchise Tax for Resulting Branches in this State of Out-of-State Banks
Section 1110-7.0 - Penalty - Late Payment of Final Franchise Tax

5 Del. Admin. Code § 1110-7.0

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Current through Register Vol. 28, No. 5, November 1, 2024
Section 1110-7.0 - Penalty - Late Payment of Final Franchise Tax
7.1 In the case of a late payment of final franchise tax as required by Chapter 11 of Title 5 of the Delaware Code, there shall be added to the tax a penalty in an amount determined at the rate of 0.05 percent per day until required payment is made.

5 Del. Admin. Code § 1110-7.0