Sections
§ 6301 Definitions 30
§ 6302 License required; issuance 30
§ 6303 Imposition of tax; “capital base” defined 30
§ 6304 Payment of tax 30
§ 6305 Exemption from occupational license taxes 30

Terms Used In Delaware Code > Title 30 > Chapter 63 - Affiliated Finance Companies

  • Affiliated corporations: means 2 or more corporations which are members of a controlled group of corporations as defined in § 1563 of the Internal Revenue Code of 1954 [26 U. See Delaware Code Title 30 Sec. 6301
  • Affiliated finance company: means a corporation substantially all of whose activity within this State is limited to the issuance of commercial paper or other debt obligations and use of the proceeds to make loans to 1 or more of its affiliated corporations or to purchase receivables from 1 or more of its affiliated corporations. See Delaware Code Title 30 Sec. 6301
  • Agency: means any agency, board, department, bureau or commission of this State which receives an appropriation under the general appropriation act of the General Assembly. See Delaware Code Title 29 Sec. 5901
  • Board: means the Merit Employee Relations Board created by this chapter. See Delaware Code Title 29 Sec. 5901
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Secretary: means the Secretary of the Department of Human Resources. See Delaware Code Title 29 Sec. 5901
  • State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
  • state service: means all positions of state employment other than the following positions, which are excluded:

    (1) Members of the General Assembly and others elected by popular vote and persons appointed to fill vacancies in elective offices. See Delaware Code Title 29 Sec. 5903

  • Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502