Bill Text: DE HB265 | 2013-2014 | 147th General Assembly | Engrossed
Bill Title: An Act To Amend Title 6 And Title 8 Of The Delaware Code Relating To Various Fees And Taxes Charged By The Secretary Of State.
Spectrum: Partisan Bill (Democrat 6-0)
Status: (Passed) 2014-04-15 - Signed by Governor [HB265 Detail]
Download: Delaware-2013-HB265-Engrossed.html
SPONSOR: |
Rep. Schwartzkopf & Rep. Longhurst, & Rep. Viola, & Sen. Blevins, & Sen. McBride, & Sen. Henry |
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HOUSE BILL NO. 265 AS AMENDED BY HOUSE AMENDMENT NOS. 1 & 3 |
AN ACT TO AMEND TITLE 6 AND TITLE 8 OF THE DELAWARE CODE RELATING TO VARIOUS FEES AND TAXES CHARGED BY THE SECRETARY OF STATE.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Three-fifths of all members elected to each house thereof concurring therein):
Section 1.Amend §15-1208(a), Title 6 of the Delaware Code, by making deletions as shown by strike through and insertions as shown by underline as follows:
(a) Every partnership that has filed a statement of
partnership existence shall pay an annual tax, for the use of the State of
Delaware, in the amount of $250 $300.
Section 2.Amend §17-1109(a), Title 6 of the Delaware Code, by making deletions as shown by strike through and insertions as shown by underline as follows:
(a) Every domestic limited partnership and every foreign
limited partnership registered to do business in the State of Delaware shall
pay an annual tax, for the use of the State of Delaware, in the amount of $250
$300.
Section 3.Amend §18-1107(b), Title 6 of the Delaware Code, by making deletions as shown by strike through and insertions as shown by underline as follows:
(b) Every domestic limited liability company and every
foreign limited liability company registered to do business in the State of
Delaware shall pay an annual tax, for the use of the State of Delaware, in the
amount of $250 $300.
Section 4.Amend § 503(a)(1), Title 8 of the Delaware Code, by making deletions as shown by strike through and insertions as shown by underline as follows:
(1) Where a corporation that is not authorized
to issue capital stock is not an exempt corporation under §501(b) of this
title, $75 $175; where the authorized capital stock does not
exceed 5,000 shares, $75 $175; where the authorized capital stock
exceeds 5,000 shares,
but is not more than 10,000 shares, $150 $250; and the further
sum of $75 on each 10,000 shares or part thereof.
Section 5.Amend § 503(a)(2), Title 8 of the Delaware Code, by making deletions as shown by strike through and insertions as shown by underline as follows:
(2) Seventy five One hundred and seventy-five
dollars where the assumed no-par capital of the corporation, found in the
manner provided in this paragraph, does not exceed $500,000; $150 $250
where the assumed no-par capital exceeds $500,000 but is not more than
$1,000,000; and the further sum of $75 for each $1,000,000 or part thereof of
such additional assumed no-par capital."
Section 6.Amend § 503(c), Title 8 of the Delaware Code, by making deletions as shown by strike through and insertions as shown by underline as follows:
(c) In no case shall the tax on any corporation for a full
taxable year, computed by paragraph (a)(1) of this section be more than
$180,000 nor less than $75 $175; or computed by paragraph (a)(2)
of this section be more than $180,000 nor less than $350.
Section 7.This Act shall be effective as of January 1, 2014.