Title 5 Banking
1100 Taxation
1105 Final Franchise Tax Report
5 Del.C. Ch. 11
Formerly Regulation No.: 5.1101etal.0004
Effective Date: September 11, 2001
This report shall be completed by all banking organizations (other than resulting branches in this State of out-of-state banks, as defined in ยง1101(a) of Title 5 of the Delaware Code) and trust companies and submitted to the Office of the State Bank Commissioner on or before January 30; provided, however, that a banking organization entitled to take an additional 15 days to submit its Report of Condition and Income to the appropriate federal bank supervisory authority shall submit this report to the Office of the State Bank Commissioner on or before February 15. Income reported is for the previous calendar year. Instructions for the preparation of this report are found in Regulation 1103 (formerly 5.1101etal.0002).
5 DE Reg. 654 (09/01/01)
