Delaware § 6303 - Imposition of tax; “capital base” defined.
Full text of Delaware Delaware Code § 6303 — Imposition of tax; “capital base” defined., with citation guidance and answers to common questions.
§ 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” of an affiliated finance company shall consist of its capital, surplus and retained earnings, or equivalent accounting terms, as set forth in the company’s certified financial statements.
63 Del. Laws, c. 2, § 23;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 6303
What does Delaware Code § 6303 cover?
Section 6303 ("Imposition of tax; “capital base” defined.") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 6303?
A common citation format is "Delaware Code § 6303" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 6303 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.