Delaware Administrative Code
Title 5 - Banking
1100 - Taxation
1113 - Election by a Subsidiary Corporation of a Banking Organization or Trust Company to be Taxed in Accordance with Chapter 19 of Title 30
Section 1113-4.0 - Reporting Requirements
Universal Citation: 5 DE Admin Code 1113-4.0
Current through Register Vol. 28, No. 3, September 1, 2024
Every year, an electing subsidiary shall file with the State Bank Commissioner on or before the date that its Delaware State Income Tax Return is due (1) Form B under this regulation, and (2) a copy of its Delaware State Income Return as filed with the Delaware Division of Revenue.
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