Statutes, codes, and regulations
Delaware Administrative Code
Title 5 - BankingTaxation
Election by a Subsidiary Corporation of a Banking Organization or Trust Company to be Taxed in Accordance with Chapter 19 of Title 30
Section 1113-5.0 - Termination of Election

5 Del. Admin. Code § 1113-5.0

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Current through Register Vol. 28, No. 7, January 1, 2025
Section 1113-5.0 - Termination of Election

An election under this regulation remains in effect until terminated. An electing subsidiary may terminate its election by filing a notice to that effect with the State Bank Commissioner and the Delaware Division of Revenue.

FORM A Election of a Subsidiary Corporation to be Taxed in Accordance with Chapter 19 of Title 30 and FORM B Annual Report of a Subsidiary Corporation Electing to be Taxed in Accordance with Chapter 19 of Title 30

5 Del. Admin. Code § 1113-5.0

8 DE Reg. 474 (09/01/04)
10 DE Reg. 1046 (12/01/06)
24 DE Reg. 393 (10/1/2020) (Final)