Chapter 5 - CORPORATION FRANCHISE TAX
- Section 501 - Corporations subject to and exempt from franchise tax
- Section 502 - Annual franchise tax report; contents; failure to file and pay tax; duties of Secretary of State
- Section 503 - [See Note] Rates and computation of franchise tax
- Section 504 - Collection and disposition of tax; tentative return and tax; penalty interest; investigation of annual franchise tax report; notice of additional tax due
- Section 505 - Review and refund; jurisdiction and power of the Secretary of State; appeal
- Section 506 - Fund for payment of refunds
- Section 507 - Collection of tax; preferred debt
- Section 508 - Injunction against exercise of franchise or transacting business
- Section 509 - Further remedy in Court of Chancery; appointment of receiver or trustee; sale of property
- Section 510 - Failure to pay tax or file a complete annual report for 1 year; charter void; extension of time
- Section 511 - Repeal of charters of delinquent corporations; report to Governor and proclamation
- Section 512 - Filing and publication of proclamation
- Section 513 - Acting under proclaimed charter; penalty
- Section 514 - Mistakes in proclamation; correction
- Section 515 - Annual report of Secretary of State
- Section 516 - Retaliatory taxation and regulation; imposition
- Section 517 - Duties of Attorney General
- Section 518 - Relief for corporations with assets in certain unfriendly nations