# 5 Del. Admin. Code § 1105: 5 DE Admin. Code 1105. Final Franchise Tax Report

> Delaware · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1105

## Section

- **Citation:** 5 Del. Admin. Code § 1105
- **Heading:** 5 DE Admin. Code 1105. Final 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 1105

## Text

5 Del.C. Ch. 11
Effective Date: February 11, 2017
This report shall be completed by all banking organizations (other than resulting branches in this State of out-of-state banks, as defined in §1101(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 may submit this report to the Office of the State Bank Commissioner on or before any later date allowed by the Federal Financial Institutions Examination Council guidelines for filing its Report of Condition and Income. Income reported is for the previous calendar year. Instructions for the preparation of this report are found in Regulation 1103.
5 DE Reg. 654 (09/01/01)
20 DE Reg. 654 (02/01/17)
1105A.pdf Final 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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T5_1105. Check the current official text before relying on it. Not legal advice.