# 5 Del. Admin. Code § 1104: 5 DE Admin. Code 1104. Estimated Franchise Tax Report

> Delaware · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1104

## Section

- **Citation:** 5 Del. Admin. Code § 1104
- **Heading:** 5 DE Admin. Code 1104. Estimated Franchise Tax Report
- **Jurisdiction:** Delaware
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Delaware Administrative Code / Title 5 Banking / 1100 Taxation / 5 DE Admin. Code 1104

## Text

5 Del.C . Ch. 1 1
Effective Date: February 11, 2017
1.0 This report shall be completed by any banking organization (other than a resulting branch in this State of an out-of-state bank, as defined in §1101(a) of Title 5 of the Delaware Code) or trust company with an estimated tax liability in excess of $10,000 in a given year. The completed report is to be filed in the Office of the State Bank Commissioner on or before March 1 of the current year. Instructions for the preparation of this report are found in Regulation 1103.
5 DE Reg. 652 (09/01/01)
20 DE Reg. 654 (02/01/17)
1104A.pdf Estimated Franchise Tax Report

## Nearby sections

- [5 Del. Admin. Code § 1101 5 DE Admin. Code 1101. Election to Be Treated for Tax Purposes as a “Subsidiary Corporation” of a Delaware Chartered Banking Organization or Trust Company, National Bank Having its Principal Office in Delaware, or Out-of-State Bank That Operates a Resulting Branch in Delaware](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1101.md)
- [5 Del. Admin. Code § 1102 5 DE Admin. Code 1102. Regulations Governing the Organization, Chartering, Supervision, Operation and Authority of a Delaware Foreign Bank Limited Purpose Branch, a Delaware Foreign Bank Agency and a Delaware Foreign Bank Representative Office](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1102.md)
- [5 Del. Admin. Code § 1103 5 DE Admin. Code 1103. Instructions for Preparation of Franchise Tax](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1103.md)
- [5 Del. Admin. Code § 1104 5 DE Admin. Code 1104. Estimated Franchise Tax Report](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1104.md)
- [5 Del. Admin. Code § 1105 5 DE Admin. Code 1105. Final Franchise Tax Report](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1105.md)
- [5 Del. Admin. Code § 1106 5 DE Admin. Code 1106. Instructions for Preparation of Franchise Tax for Federal Savings Banks Not Headquartered in this State but Maintaining Branches in this State](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1106.md)
- [5 Del. Admin. Code § 1107 5 DE Admin. Code 1107. Estimated Franchise Tax Report Federal Savings Banks Not Headquartered in Delaware](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1107.md)
- [5 Del. Admin. Code § 1108 5 DE Admin. Code 1108. Final Franchise Tax Report Federal Savings Banks Not Headquartered in Delaware](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1108.md)
- [5 Del. Admin. Code § 1109 5 DE Admin. Code 1109. Instructions for Calculation of Employment Tax Credits (5 Del.C. §1105)](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1109.md)
- [5 Del. Admin. Code § 1110 5 DE Admin. Code 1110. Instructions for Preparation of Franchise Tax for Resulting Branches in this State of Out-of-State Banks](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1110.md)
- [5 Del. Admin. Code § 1111 5 DE Admin. Code 1111. Estimated Franchise Tax Report for Resulting Branches in this State of Out-of-State Banks](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1111.md)
- [5 Del. Admin. Code § 1112 5 DE Admin. Code 1112. Final Franchise Tax Report for Resulting Branches in this State of Out-of-State Banks](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1112.md)
- [5 Del. Admin. Code § 1113 5 DE Admin. Code 1113. Election by a Subsidiary Corporation of a Banking Organization or Trust Company to be Taxed in Accordance with Chapter 19 of Title 30](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1113.md)
- [5 Del. Admin. Code § 1114 5 DE Admin. Code 1114. Alternative Franchise Tax](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1114.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1104. Check the current official text before relying on it. Not legal advice.