reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 8 - Corporations › Chapter 5. CORPORATION FRANCHISE TAX › § 512. Filing and publication of proclamation.

§ 512. Filing and publication of proclamation.
A list of those corporations whose charters were repealed by gubernatorial proclamation pursuant to § 511 of this title shall be filed in the office of the Secretary of State. On or before October 31 of each calendar year, the Secretary of State shall publish such proclamation on the Internet or on a similar medium for a period of 1 week and shall advertise the website or other address where such proclamation can be accessed in at least 1 newspaper of general circulation in the State of Delaware.
21 Del. Laws, c. 166, §  12;  22 Del. Laws, c. 15, §  12;  26 Del. Laws, c. 11, §  1;  Code 1915, §  113;  28 Del. Laws, c. 10, §  1;  36 Del. Laws, c. 6, §  12;  Code 1935, §  107;  8 Del. C. 1953, §  512;  55 Del. Laws, c. 90, §  1;  70 Del. Laws, c. 587, §  37;  73 Del. Laws, c. 298, §  15;
2023 Delaware Code › Title 8 - Corporations › Chapter 5. CORPORATION FRANCHISE TAX › § 513. Acting under proclaimed charter; penalty.

§ 513. Acting under proclaimed charter; penalty.
Whoever exercises or attempts to exercise any powers under the certificate of incorporation of any corporation which has been proclaimed by the Governor, after the issuance of the proclamation, shall be fined not more than $1,000 or imprisoned not more than 1 year, or both.
21 Del. Laws, c. 166, §  13;  22 Del. Laws, c. 15, §  13;  Code 1915, §  114;  36 Del. Laws, c. 6, §  13;  Code 1935, §  108;  8 Del. C. 1953, §  513;  55 Del. Laws, c. 90, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 5. CORPORATION FRANCHISE TAX › § 514. Mistakes in proclamation; correction.

§ 514. Mistakes in proclamation; correction.
Whenever it is established to the satisfaction of the Governor that any corporation named in the proclamation has not neglected or refused to pay the franchise tax or file a completed annual franchise tax report within 1 year, or has been inadvertently reported to the Governor by the Secretary of State as refusing or neglecting to pay the taxes or file a completed annual franchise tax report, the Governor may correct the mistake and may make the same known by filing a proclamation to that effect in the office of the Secretary of State, who shall restore to the corporation its charter, together with all the rights, privileges and immunities and subject to all its duties, debts and liabilities which had been secured or imposed by its original charter and all amendments thereto.
21 Del. Laws, c. 166, §  15;  22 Del. Laws, c. 15, §  15;  Code 1915, §  117;  36 Del. Laws, c. 6, §  15;  Code 1935, §  110;  8 Del. C. 1953, §  514;  55 Del. Laws, c. 90, §  1;  57 Del. Laws, c. 712, §  7;  71 Del. Laws, c. 339, §  106;  75 Del. Laws, c. 306, §  25;
2023 Delaware Code › Title 8 - Corporations › Chapter 5. CORPORATION FRANCHISE TAX › § 515. Annual report of Secretary of State.

§ 515. Annual report of Secretary of State.
The Secretary of State shall prepare and publish an annual report containing such statistics as may be available with respect to the operation of this chapter, including the amounts collected and amounts unpaid for each year for which the tax is assessed, and such other facts as are pertinent and desirable.
21 Del. Laws, c. 166, §  17;  22 Del. Laws, c. 15, §  17;  Code 1915, §  119;  36 Del. Laws, c. 6, §  8;  37 Del. Laws, c. 7, §  3;  Code 1935, §  103;  8 Del. C. 1953, §  515;  55 Del. Laws, c. 90, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 5. CORPORATION FRANCHISE TAX › § 516. Retaliatory taxation and regulation; imposition.

§ 516. Retaliatory taxation and regulation; imposition.
When, by the laws of any other state or nation, any other or greater taxes, fines, penalties, licenses, fees, or other obligations or requirements are imposed upon corporations chartered under Chapter 1 of this title, doing business in the other state or nation, or upon their agents therein, than the law of this State imposes upon their corporations or agents doing business in this State, so long as the laws continue in force in the other state or nation, the same taxes, fines, penalties, licenses, fees, obligations and requirements of whatever kind shall be imposed upon all corporations of the other state or nations doing business within this State or upon their agents here. Nothing in this section shall be held to repeal any duty, condition or requirement now imposed by law upon the corporations of other states or nations transacting business in this State.
21 Del. Laws, c. 166, §  9;  22 Del. Laws, c. 15, §  9;  Code 1915, §  110;  36 Del. Laws, c. 6, §  9;  Code 1935, §  104;  8 Del. C. 1953, §  516;  55 Del. Laws, c. 90, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 5. CORPORATION FRANCHISE TAX › § 517. Duties of Attorney General.

§ 517. Duties of Attorney General.
The Attorney General shall have all the powers and authorities in conjunction with the Secretary of State to collect franchise taxes and penalties due from proclaimed corporations and corporations whose charter has become void by operation of law.
27 Del. Laws, c. 80, §§  1, 2;  Code 1915, §  116;  28 Del. Laws, c. 11, §  1;  34 Del. Laws, c. 10, §§  1, 2;  36 Del. Laws, c. 6, §  14;  Code 1935, §  109;  8 Del. C. 1953, §  517;  55 Del. Laws, c. 90, §  1;  75 Del. Laws, c. 306, §  26;
2023 Delaware Code › Title 8 - Corporations › Chapter 5. CORPORATION FRANCHISE TAX › § 518. Relief for corporations with assets in certain unfriendly nations.

§ 518. Relief for corporations with assets in certain unfriendly nations.
All corporations incorporated and existing under the laws of this State, all of whose assets are located in any country from which it is impossible to remove such assets or withdraw income, or whose assets are located at any place where it is made unlawful by any law of the United States of America now or hereafter enacted or by any rule, regulation or proclamation or executive order issued under any such law, to send any communications, may, in the discretion of the Secretary of State, be relieved and freed from any and all assessment of franchise taxes provided for by this chapter and such corporations may further be relieved by the Secretary of State of the necessity of filing any state reports due or required.
The Secretary of State shall administer this section and may require such evidence, submitted by any officer or agent, as in the Secretary of State's judgment may be necessary or desirable to determine whether or not a corporation deserves such relief from taxes and the filing of reports, and may make such regulations in relation thereto as the Secretary of State may deem desirable or necessary.
8 Del. C. 1953, §  518;  49 Del. Laws, c. 185, §  1;  55 Del. Laws, c. 90, §  1;  71 Del. Laws, c. 339, §  107;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 601. Legislative intent.

§ 601. Legislative intent.
It is the legislative intent to provide for the incorporation of an individual, or group of individuals who render the same professional service or qualified related professional services to the public, for which such individuals are required by law to be licensed or to obtain other legal authorization.
8 Del. C. 1953, §  601;  57 Del. Laws, c. 127;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 603. Definitions.

§ 603. Definitions.
As used in this chapter the following words shall have the meaning indicated:
(1) The term “professional service” shall mean any type of personal service to the public which requires as a condition precedent to the rendering of the service the obtaining of a license or other legal authorization, and which, by reason of law, prior to June 7, 1969, could not be performed by a corporation. In addition, and by way of example without limiting the generality thereof, the personal services which come within this chapter are the personal services rendered by architects, certified or other public accountants, chiropodists, chiropractors, doctors of dentistry, doctors of medicine, optometrists, doctors of osteopathy, doctors of podiatric medicine, professional engineers, veterinarians, and, subject to the Rules of the Supreme Court, attorneys-at-law.
(2) The term “professional corporation” means a corporation which is organized and incorporated, under this chapter, for the sole and specific purpose of rendering a single professional service or qualified related professional services, and which has as its shareholders only individuals who themselves are duly licensed or otherwise legally authorized within this State to render the same professional service, or those component qualified related professional services, as the corporation.
(3) The term “qualified related professional services” means, and is limited to, any combination of the practice of medicine by doctors of medicine or doctors of osteopathy or both, and the practice of podiatry by doctors of podiatric medicine.
8 Del. C. 1953, §  603;  57 Del. Laws, c. 127;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 604. Exemptions.

§ 604. Exemptions.
This chapter shall not apply to any individual or groups of individuals within this State who, prior to June 7, 1969, were permitted to organize a corporation and perform personal services to the public by the means of a corporation, and this chapter shall not apply to any corporations organized by any individual or group of individuals prior to June 7, 1969, unless, any such individual, or group of individuals, or any such corporation bring themselves and such corporation within this chapter by amending the certificate of incorporation, in a manner so as to be consistent with all the provisions of this chapter, and by affirmatively stating in the amended certificate of incorporation that the shareholders have elected to bring the corporation within this chapter, or be incorporated initially under this chapter.
8 Del. C. 1953, §  604;  57 Del. Laws, c. 127.;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 605. Authority to organize; law governing.

§ 605. Authority to organize; law governing.
One or more persons, each of whom is duly licensed or otherwise legally authorized to render the same professional service or any of the qualified related professional services within this State, may organize and become a shareholder or shareholders of a professional corporation for pecuniary profit, under this title, for the sole and specific purpose of rendering the same professional service or qualified related professional services; provided however, a professional corporation shall not be permitted to render qualified related professional services unless at all times at least 1 shareholder is duly licensed or otherwise legally authorized to render each of the component qualified related professional services then comprising the professional corporation.
8 Del. C. 1953, §  605;  57 Del. Laws, c. 127;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 606. Number of directors; officers.

§ 606. Number of directors; officers.
A professional corporation which has only 1 shareholder need have only 1 director, who shall be the shareholder. The 1 shareholder shall also serve as the president of the professional corporation. The other officers of the professional corporation, in such a case, need not be licensed or otherwise legally authorized to render the same professional service within this State, as the 1 shareholder. A professional corporation which has only 2 shareholders need have only 2 directors who shall be such shareholders. The 2 shareholders shall, between them, fill all the offices of the professional corporation.
8 Del. C. 1953, §  606;  57 Del. Laws, c. 127;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 607. Rendition of professional services through licensed officers, employees and agents.

§ 607. Rendition of professional services through licensed officers, employees and agents.
No professional corporation may render professional services except through its officers, employees and agents who are duly licensed or otherwise legally authorized to render such professional services within this State; provided, however, this provision shall not be interpreted to include in the term “employee” as used in this chapter, clerks, secretaries, nurses, administrators, bookkeepers, technicians and other assistants who are not usually and ordinarily considered by law, custom and practice to be rendering professional services to the public for which a license, or other legal authorization, is required in connection with the profession to be practiced, nor does the term “employee” include any other person who performs all of such person's employment under the direct supervision and control of an officer, employee or agent who renders professional service to the public on behalf of the professional corporation; provided that, no person shall, under the guise of employment, practice a profession unless duly licensed to practice that profession under the laws of this State. Notwithstanding any other or contrary provisions of the laws of this State, a professional corporation may charge for the services of its officers, employees and agents, may collect such charges, and may compensate those who render such professional services.
8 Del. C. 1953, §  607;  57 Del. Laws, c. 127;  71 Del. Laws, c. 339, §  108;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 608. Chapter not to affect professional relationship; legal liabilities and standards for professional conduct; negligence; attachment of assets.

§ 608. Chapter not to affect professional relationship; legal liabilities and standards for professional conduct; negligence; attachment of assets.
Nothing contained in this chapter shall be interpreted to abolish, repeal, modify, restrict or limit the law now in effect in this State, applicable to the professional relationship and the contract, tort, and other legal liabilities between the person furnishing the professional service and the person receiving the professional service, and to the standards for professional conduct, including the confidential relationship between the person rendering the professional service and the person receiving such professional service, if any; and all confidential relationships previously enjoyed under the laws of this State or hereafter enacted shall remain inviolate. Any officer, employee, agent or shareholder of a professional corporation shall remain personally and fully liable and accountable for any negligent, wrongful acts, or misconduct committed by such person, or by any person under such person's direct supervision and control, while rendering professional services on behalf of the professional corporation to the person for whom such professional services were being rendered. The professional corporation shall be liable up to the full value of its property for any negligent, wrongful acts, or misconduct committed by any of its officers, employees, agents or shareholders while they are engaged in behalf of the professional corporation in the rendering of professional services. The assets of a professional corporation shall not be liable to attachment for the individual debts of its shareholders. Notwithstanding the foregoing, the relationship of an individual to a professional corporation with which such individual is or may be associated, whether as officer, employee, agent, or shareholder director, shall in no way modify, extend, or diminish the jurisdiction over such individual, of and by whatever state agency, or office which licensed or otherwise legally authorized such person for or to render service in a particular field of endeavor.
8 Del. C. 1953, §  608;  57 Del. Laws, c. 127;  71 Del. Laws, c. 339, §  109;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 609. Engaging in other business prohibited.

§ 609. Engaging in other business prohibited.
No professional corporation shall engage in any business other than the rendering of the professional services set forth in its certificate of incorporation; provided, however, nothing in this chapter or in any other provisions of existing law applicable to professional corporations shall be interpreted to prohibit such professional corporation from investing its funds in real estate, mortgages, stocks, bonds, or any other type of investments, or from owning real or personal property necessary for, or appropriate or desirable in, the fulfillment or rendering of its professional services.
8 Del. C. 1953, §  609;  57 Del. Laws, c. 127;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 610. Issuance of capital stock to licensed individuals; voting trust agreements prohibited; holding of stock by shareholder's estate.

§ 610. Issuance of capital stock to licensed individuals; voting trust agreements prohibited; holding of stock by shareholder's estate.
No professional corporation may issue any of its capital stock to anyone other than an individual who is duly licensed or otherwise legally authorized to render the same specific professional service or any of the component qualified related professional services as those for which the professional corporation was organized. No shareholder of a professional corporation shall enter into a voting trust agreement, proxy, or any other type of agreement vesting another person with the authority to exercise the voting power of any or all of such shareholder's stock, unless such other person is also a shareholder of the professional corporation duly licensed or otherwise legally authorized to render the same specific professional service as such shareholder. Subject to the professional corporation's certificate of incorporation, the estate of a shareholder who was a person duly licensed or otherwise legally authorized to render the same professional service or any of the qualified related professional services as that for which the professional corporation is organized may continue to hold stock pursuant to the certificate of incorporation for a reasonable period of administration of the estate, but shall not be authorized to participate in any decisions concerning the rendering of professional service.
8 Del. C. 1953, §  610;  57 Del. Laws, c. 127;  71 Del. Laws, c. 339, §  110;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 611. Disqualification of officer, shareholder, agent or employee.

§ 611. Disqualification of officer, shareholder, agent or employee.
(a) Any officer, employee, agent or shareholder of a professional corporation shall forthwith sever all employment with, and financial interests in, the professional corporation in the event that such person:
(1) Becomes legally disqualified to render such professional service within this State;
(2) Is elected to a public office that, pursuant to existing law, places restrictions or limitations upon such person's continued rendering of such professional service; or
(3) Accepts employment that, pursuant to existing law, places restrictions or limitations upon such person's continued rendering of such professional service.
(b) A professional corporation's failure to require compliance with subsection (a) of this section shall constitute a ground for the forfeiture of its charter and its dissolution. When a professional corporation's failure to comply with subsection (a) of this section is brought to the attention of the office of the Secretary of State, the Secretary of State shall forthwith certify that fact to the Attorney General for appropriate action to dissolve the professional corporation.
8 Del. C. 1953, §  611;  57 Del. Laws, c. 127;  64 Del. Laws, c. 112, §  70;  71 Del. Laws, c. 339, §  111;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 612. Sale or transfer of shares.

§ 612. Sale or transfer of shares.
Except as provided in § 616 of this title, no shareholder of a professional corporation may sell or transfer such shareholder's shares in the professional corporation, except to the professional corporation, or to another individual who is eligible to be a shareholder of such professional corporation. Unless the certificate of incorporation or bylaws of a professional corporation, or a separate contract among all of the shareholders of the professional corporation, provides otherwise for the manner in which such sale or transfer of shares as permitted under this section is to take place, the sale or transfer may be made only after the same shall have been approved, at a stockholders' meeting specially called for such purpose, or at an annual meeting with 10 days' notice of such additional purpose, by such proportion, not less than a majority, of the outstanding stock entitled to be voted on that question as may be provided in the certificate of incorporation or in the bylaws. At such shareholders' meeting the shares of stock held by the shareholder proposing to sell or transfer such shareholder's shares may not be voted or counted for any purpose. The certificate of incorporation may provide specifically for additional restraints on the alienation of shares, including the redemption or purchase of such shares by the professional corporation at prices and in a specific manner, or the bylaws of the professional corporation, or a separate contract among all of the shareholders of the professional corporation and, if such contract provides for redemption, the professional corporation itself, may provide for such restraints on alienation of shares including the prices and manner of redemption or purchase as permitted under this section; provided, however, such provisions, dealing with the purchase or redemption by the professional corporation of its shares, may not be invoked at a time or in a manner that would impair the capital of the professional corporation.
8 Del. C. 1953, §  612;  57 Del. Laws, c. 127;  71 Del. Laws, c. 339, §  112;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 613. Price for shares.

§ 613. Price for shares.
If the certificate of incorporation or bylaws of a professional corporation, or a separate contract among all of the shareholders of the professional corporation and, if such contract provides for redemption, the professional corporation itself, fails to fix a price at which a professional corporation or its shareholders may purchase the shares of a deceased, retired, expelled or disqualified shareholder, and if the certificate of incorporation or bylaws or such contract do not otherwise provide, then the price for the share or shares shall be the book value at the end of the month immediately preceding the death or disqualification of the shareholder. Book value shall be determined by an independent certified public accountant employed by the professional corporation. The determination by the certified public accountant of book value shall be conclusive on the professional corporation and its shareholders.
8 Del. C. 1953, §  613;  57 Del. Laws, c. 127;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 614. Perpetual corporate existence.

§ 614. Perpetual corporate existence.
A professional corporation shall have perpetual existence until dissolved in accordance with other provisions of this chapter.
8 Del. C. 1953, §  614;  57 Del. Laws, c. 127;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 615. Conversion into business corporation.

§ 615. Conversion into business corporation.
Whenever all shareholders of a professional corporation cease at any time, and for any reason, to be licensed, certified or registered in the particular professional service or at least 1 of the qualified related professional services for which such professional corporation was organized, the professional corporation shall thereupon be treated as converted into and shall operate henceforth solely as a business corporation under applicable provisions of Chapter 1 of this title, exclusive of this chapter.
8 Del. C. 1953, §  615;  57 Del. Laws, c. 127;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 616. Time for transfer of shares upon death or disqualification.

§ 616. Time for transfer of shares upon death or disqualification.
Within 375 days following the date of death of a shareholder, or within 30 days following such shareholder's disqualification to own shares in the professional corporation, as provided in this chapter, all of the shares of such shareholder shall be transferred to, and acquired by, the professional corporation or persons qualified to own such shares. If no other provision to accomplish such transfer and acquisition is in effect and carried out within said period, the professional corporation shall thereafter purchase and redeem all of such shareholder's shares of its stock at the book value thereof, determined as of the end of the month immediately preceding death or disqualification. For this purpose, the book value shall be determined from the books and records of the professional corporation in accordance with the regular methods of accounting used by it for the purposes of determining its net taxable income for federal income tax purposes; and no subsequent adjustment of such income, whether by the professional corporation itself, by federal income tax audit made and agreed to, or by a court decision which has become final, shall alter the redemption price. Nothing contained in this section shall prevent the parties involved from making any other arrangement or provision in the certificate of incorporation, bylaws, or by separate contract to transfer the shares of a deceased or disqualified shareholder to the professional corporation or to persons qualified to own the same, whether made before or after the death or disqualification of the shareholder, provided that within the period specified by this section, all the stock involved shall have been so transferred.
8 Del. C. 1953, §  616;  57 Del. Laws, c. 127;  71 Del. Laws, c. 339, §  113;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 617. Corporate name.

§ 617. Corporate name.
The corporate name of a professional corporation shall contain either a word or words descriptive of the professional service to be rendered by the professional corporation, or any of the qualified related professional services to be rendered by the professional corporation, or shall contain the last names of 1 or more of its present, prospective or former shareholders or of persons who were associated with a predecessor person, partnership, professional corporation or other organization or whose name or names appeared in the name of such predecessor organization. The corporate name shall also contain the words “chartered” or “professional association” or abbreviation “P.A.” The use of the word “company,” “corporation” or “incorporated” or any other word, words, abbreviations, affix or prefix indicating that it is a corporation, in the corporate name of a professional corporation is specifically prohibited. However, it shall be permissible for the professional corporation and its shareholders to render professional services and to exercise the professional corporation's authorized powers under a name which is identical to its corporate name except for the omission of the words “chartered” or “professional association” or the omission of the abbreviation “P.A.”
8 Del. C. 1953, §  617;  57 Del. Laws, c. 127;  61 Del. Laws, c. 357, §  1;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 618. Applicability of General Corporation Law; consolidation or merger of professional corporations; annual report.

§ 618. Applicability of General Corporation Law; consolidation or merger of professional corporations; annual report.
This title shall be applicable to a corporation organized pursuant to this chapter, except to the extent that any of the provisions of this chapter are interpreted to be in conflict with the provisions of this title, and in such event the provisions and sections of this chapter shall take precedence with respect to a corporation organized pursuant to this chapter. A professional corporation may consolidate or merge only with another professional corporation empowered to render the same specific professional service or any qualified related professional services; and a merger or consolidation with any foreign corporation is prohibited. Sections 501-518 of this title shall be applicable to a professional corporation; but in addition to the information called for on the annual report of all corporations by those provisions, the annual report of a professional corporation may, by its terms, separately require that the professional corporation shall certify that its shareholders, directors and officers listed on such report are duly licensed or otherwise legally authorized to render the same specific professional service, or those component qualified related professional services, as the professional corporation.
8 Del. C. 1953, §  618;  57 Del. Laws, c. 127;  57 Del. Laws, c. 421, §  19;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 8 - Corporations › Chapter 6. PROFESSIONAL SERVICE CORPORATIONS › § 619. Construction of chapter.

§ 619. Construction of chapter.
(1) This chapter shall not be construed as repealing, modifying or restricting the applicable provisions of law relating to incorporations, sales of securities, or regulating the several professions enumerated in this chapter, except insofar as such laws conflict with this chapter.
(2) The provisions in this chapter authorizing “qualified related professional services” shall not create any vested rights to practice professions in any particular combination. If by reason of a change in law, rule or regulation, the right to practice professions in any particular combination is modified or terminated, each existing professional corporation rendering a combination of professional services previously permitted as qualified related professional services shall promptly reduce the specific kinds of professional services rendered by the professional corporation or shall otherwise reconstitute itself so as to comply with the currently applicable restrictions applicable to each of the professions involved.
8 Del. C. 1953, §  620;  57 Del. Laws, c. 127;  80 Del. Laws, c. 184, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 1. BOUNDARIES OF COUNTIES AND HUNDREDS › § 101. Division of State into counties.

§ 101. Division of State into counties.
The State is divided into 3 counties:
New Castle, Kent and Sussex.
Code 1852, §  5;  Code 1915, §  8;  Code 1935, §  8;  9 Del. C. 1953, §  101;
2023 Delaware Code › Title 9 - Counties › Chapter 1. BOUNDARIES OF COUNTIES AND HUNDREDS › § 102. New Castle County boundaries.

§ 102. New Castle County boundaries.
New Castle County comprises that part of the State which is bounded as follows:
On the north, by the State of Pennsylvania; on the east, by low watermark on the eastern side of the Delaware River within the 12-mile circle described from New Castle, the southerly perimeter of the circle from its intersection with the low watermark westerly to the middle line of Delaware River, the middle lines of Delaware River and Bay southerly to a point in the last mentioned line opposite the mouth of Smyrna River; on the south, by a line drawn by the shortest distance from the last mentioned point in the middle line of the Delaware Bay to the mouth of Smyrna River, thence by a line westerly through the thoroughfare north of Bombay Hook Island, and up the Smyrna River to the mouth of a branch issuing from the main branch of the River, at a point opposite, on the Kent side, land formerly of Enoch Jones, and opposite, on the New Castle side, lands formerly of Richard Nash, and running thence westwardly up the branch the several courses thereof 602 perches to a point, where formerly stood a white oak tree, a corner for lands formerly of Benjamin Hazel and lands formerly of Richard Hollet, at the head of the branch; and from thence continued due west 1708 perches till it intersects the tangent or divisional line between the States of Delaware and Maryland, where the same crosses the Cypress Branch; and on the west by the State of Maryland.
Code 1852, §  6;  19 Del. Laws, c. 835;  20 Del. Laws, c. 147;  20 Del. Laws, c. 629;  20 Del. Laws, c. 650;  Code 1915, §  9;  Code 1935, §  9;  9 Del. C. 1953, §  102;
2023 Delaware Code › Title 9 - Counties › Chapter 1. BOUNDARIES OF COUNTIES AND HUNDREDS › § 103. Kent County boundaries.

§ 103. Kent County boundaries.
Kent County comprises that part of the State which is bounded as follows:
On the north, by the southerly boundary line of New Castle County, as described in § 102 of this title; on the east, by the middle line of Delaware Bay from the point where the same is intersected by the southerly boundary line of New Castle County to a point in the middle line of the Bay nearest to the centre line of Mispillion River at the mouth thereof; on the south, by a line drawn by the shortest distance from the last mentioned point in the middle line of the Bay to the centre line of Mispillion River at the mouth thereof, thence up the Mispillion River the several courses thereof to a fork of the River, the point being marked by a large stone buried in the west side of a Mill Dam at the junction of Tan Trough Branch with Beaver Dam Branch (a small maple marked with 6 chops bears south 763/4 degrees west 8/1 0 of a perch from the stone, and a sweet gum on the east side of the Mill Dam marked with 6 chops bears south 443/4 degrees east 2.23 perches from the stone); and running thence up and with the middle of the run of the Tan Trough Branch the several meanderings thereof, the general trend of which Branch is in a southwesterly direction, about 874.7 perches to a stone monument (No. 1) set at the head of the Tan Trough Branch; thence running south 271/2 degrees west a distance of 480 perches to another stone monument (No. 3) set in the corner of the front yard attached to the dwelling owned and occupied by James L. Jump; thence running south 69 degrees and 50 minutes west a distance 299.1 perches to a point in the middle of the bridge over the division line ditch between the Counties of Kent and Sussex (the point is south 69 degrees and 50 minutes west 4/1 0 of a perch from a stone monument (No. 4) set on the east bank of the ditch in the north side of the public road); thence running down and with the middle of the run of the division line ditch the several meanderings thereof, the general trend of which ditch is in a southwesterly direction, a distance of about 500.5 perches to a point in the junction of this ditch with the ditch of the main branch of Nanticoke River; this same point bears south 86 degrees and 51 minutes east 2 perches from a stone monument (No. 5) set in the northeast side of the public road and in the next mentioned line; thence running north 86 degrees and 51 minutes west and at a distance of 2 perches passes stone monument (No. 5); thence crossing fields, swamps, striking across the middle of Marshy Hope Bridge in a diagonal direction the whole distance being 28701/4 perches to a stone monument (No. 14) set in the dividing line between the States of Maryland and Delaware, this being the terminus of the division line between the Counties of Kent and Sussex; and on the west by the State of Maryland.
Code 1852, §  7;  19 Del. Laws, c. 835;  20 Del. Laws, c. 147;  20 Del. Laws, c. 629;  20 Del. Laws, c. 650;  Code 1915, §  9;  Code 1935, §  9;  9 Del. C. 1953, §  103;
2023 Delaware Code › Title 9 - Counties › Chapter 1. BOUNDARIES OF COUNTIES AND HUNDREDS › § 104. Sussex County boundaries.

§ 104. Sussex County boundaries.
Sussex County comprises that part of the State which is bounded as follows:
On the north, by the southerly boundary line of Kent County as described in § 103 of this title; on the east, by the middle line of Delaware Bay from the point where the same is intersected by southerly boundary line of Kent County to the mouth of the Bay, and by the Atlantic Ocean; on the south and west by the State of Maryland.
Code 1852, §  7;  19 Del. Laws, c. 835;  20 Del. Laws, c. 147;  20 Del. Laws, c. 629;  20 Del. Laws, c. 650;  Code 1915, §  9;  Code 1935, §  9;  9 Del. C. 1953, §  104;
2023 Delaware Code › Title 9 - Counties › Chapter 1. BOUNDARIES OF COUNTIES AND HUNDREDS › § 106. Hundreds in Kent County.

§ 106. Hundreds in Kent County.
Kent County is divided into 9 hundreds, as follows:
Duck Creek, East Dover, West Dover, Kenton, Little Creek, Milford, Mispillion, North Murderkill and South Murderkill.
Code 1852, §  9;  Code 1915, §  10;  Code 1935, §  10;  9 Del. C. 1953, §  106;
2023 Delaware Code › Title 9 - Counties › Chapter 1. BOUNDARIES OF COUNTIES AND HUNDREDS › § 107. Hundreds in Sussex County.

§ 107. Hundreds in Sussex County.
Sussex County is divided into 13 hundreds, as follows:
Baltimore, Broad Creek, Broadkiln, Cedar Creek, Dagsboro, Georgetown, Gumboro, Indian River, Lewes and Rehoboth, Little Creek, Nanticoke, North West Fork, and Seaford.
Code 1852, §  10;  Code 1915, §  10;  Code 1935, §  10;  9 Del. C. 1953, §  107;
2023 Delaware Code › Title 9 - Counties › Chapter 3. COUNTY GOVERNMENTS GENERALLY › Subchapter I. General Provisions › § 301. Composition of county governments; change of terminology as to New Castle County.

§ 301. Composition of county governments; change of terminology as to New Castle County.
(a) There shall be a county government in Kent County which shall consist of not less than 3 members.
(b) The government of New Castle County shall be as provided in Chapter 11 of this title. Wherever the words “county government” are used in this title, the words “county council” should be substituted as to New Castle County except in §§ 1501 and 1521(b) of this title. Wherever the words “officials of the county governing body” are used in this title, the words “county councilperson” should be substituted as to New Castle County.
(c) The governing body of Kent and Sussex Counties, whether Levy Court, or County Council, unless otherwise indicated, shall be referred to in Part I of this title as “the county government.”
21 Del. Laws, c. 22, §  2;  22 Del. Laws, c. 50, §  6;  22 Del. Laws, c. 52;  22 Del. Laws, c. 54, §  2;  24 Del. Laws, c. 52, §  1;  Code 1915, §§  1014, 1036, 1045, 1046;  28 Del. Laws, c. 76, §§  1, 2;  31 Del. Laws, c. 13, §  3;  40 Del. Laws, c. 126, §  2;  Code 1935, §§  1148, 1184, 1195;  9 Del. C. 1953, §  302;  57 Del. Laws, c. 264, §  17;  57 Del. Laws, c. 762, §§  2A, 2B;  60 Del. Laws, c. 468, §§  1, 2;  71 Del. Laws, c. 401, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 3. COUNTY GOVERNMENTS GENERALLY › Subchapter I. General Provisions › § 302. Officers and employees holding other offices.

§ 302. Officers and employees holding other offices.
(a) No receiver of taxes and county treasurer or sheriff shall, during a term of office, be a member of the county government.
(b) No member of the county government shall, during that member's term of office, be appointed or elected a collector of a state or county tax, or receiver of taxes and county treasurer.
(c) No officer or employee of the New Castle County government shall hold more than 1 position of county office or employment from which that officer or employee derives compensation.
(d) No officer or employee of the Sussex County government shall hold more than 1 position of county office or employment from which that officer or employee derives compensation.
(e) No elected New Castle County official shall hold any other elected position, be employed by the County in any other capacity, or be on a board, commission or agency advising the County.
(f) No officer or employee of the Kent County government shall hold more than 1 position of county office or employment from which that officer or employee derives compensation.
(g) No county government shall require a former employee of a county, who later is elected or appointed to a statutorily defined county office, to give up the former employee's right to receive vested pension benefits from the county, except that the former employee shall be ineligible for additional years of service or additional vested pension benefits, unless the former employee chooses to forego receipt of the former employee's retirement benefits during the term of elected or appointed office.
Code 1852, §  67;  Code 1915, §  1056;  Code 1935, §  1224;  9 Del. C. 1953, §  306;  55 Del. Laws, c. 85, §  3L;  57 Del. Laws, c. 762, §  2E;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 401, §  2;  73 Del. Laws, c. 35, §  1;  77 Del. Laws, c. 365, §  1;  84 Del. Laws, c. 42, § 1;  84 Del. Laws, c. 117, § 1;
2023 Delaware Code › Title 9 - Counties › Chapter 3. COUNTY GOVERNMENTS GENERALLY › Subchapter I. General Provisions › § 303. Vacancies in county government.

§ 303. Vacancies in county government.
(a) In case of a vacancy in the county government, for any cause, the members of that county government may, by a majority vote of the remaining members, fill that vacancy temporarily pending a special election to fill the vacancy.
(b) The special election shall be held within 6 months of the occurring of the vacancy and shall be held in the same manner as a regular election for a full term would be.
(c) The person so elected shall hold office for the duration of the unexpired term.
21 Del. Laws, c. 22, §  5;  22 Del. Laws, c. 50, §  4;  22 Del. Laws, c. 54, §  5;  Code 1915, §§  1017, 1039, 1048;  28 Del. Laws, c. 76, §  4;  31 Del. Laws, c. 13, §  6;  40 Del. Laws, c. 126, §  5;  Code 1935, §§  1151, 1187, 1197;  9 Del. C. 1953, §  308;  56 Del. Laws, c. 103, §  6;
2023 Delaware Code › Title 9 - Counties › Chapter 3. COUNTY GOVERNMENTS GENERALLY › Subchapter I. General Provisions › § 304. County government; supplies for county officers.

§ 304. County government; supplies for county officers.
Each county government shall furnish to county officers necessary record books, cases, seals and supplies for the use of their respective offices.
Code 1915, §  1084;  Code 1935, §  1246;  9 Del. C. 1953, §  343;  55 Del. Laws, c. 85, §  3E;  57 Del. Laws, c. 762, §  2I;  73 Del. Laws, c. 35, §  2;
2023 Delaware Code › Title 9 - Counties › Chapter 3. COUNTY GOVERNMENTS GENERALLY › Subchapter I. General Provisions › § 305. Capitation tax.

§ 305. Capitation tax.
(a) (1) The government of Kent County annually at a meeting held during the month of April may fix and determine the amount of the capitation tax which the Board of Assessment may assess for the following year.
(2) The government of Sussex County annually at a meeting held during the month of February shall fix and determine the amount of capitation tax which the Board of Assessment shall assess for the following year.
(b) (1) In Kent County such capitation tax if so fixed and determined shall in no case exceed the sum of $5.00 and shall be uniform throughout the County if levied and assessed.
(2) In Sussex County such capitation tax if so fixed and determined shall in no case exceed the sum of $10 and shall be uniform throughout the County if levied and assessed.
(c) Such capitation tax shall be levied upon each citizen of 21 years or older, residing in the county.
(d) In New Castle County no capitation tax shall be levied or collected.
21 Del. Laws, c. 23, §  1;  Code 1915, §§  1060, 1060A;  28 Del. Laws, c. 76, §  13;  31 Del. Laws, c. 13, §  14;  34 Del. Laws, c. 86;  Code 1935, §  1226;  9 Del. C. 1953, §  345;  55 Del. Laws, c. 85, §  3C;  55 Del. Laws, c. 250, §§  1-3;  56 Del. Laws, c. 103, §  7;  57 Del. Laws, c. 762, §§  2F, 2G;  66 Del. Laws, c. 191, §§  1, 2;  73 Del. Laws, c. 35, §  3;  78 Del. Laws, c. 338, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 3. COUNTY GOVERNMENTS GENERALLY › Subchapter I. General Provisions › § 306. Agritourism activities on farms.

§ 306. Agritourism activities on farms.
(a) “Agritourism activity” means any activity that allows members of the general public to view or enjoy rural activities, including:
farming; ranching; wineries; historical, cultural or harvest-your-own activities; guided or self-guided tours; bed and breakfast accommodations; or temporary outdoor recreation activities. “Agritourism activity” includes, but is not limited to:
planting, cultivation, irrigation or harvesting of crops; acceptable practices of animal husbandry; barn parties or farm festivals; livestock activities, not to include rodeos; hunting; fishing; swimming; boating, canoeing or kayaking; temporary camping; picnicking; hiking; diving; water skiing or tubing; paintball; and nonmotorized freestyle, mountain or off-road bicycling. An activity is an agritourism activity whether or not the participant paid to participate in the activity.
(b) Agritourism activities may be allowed statewide on farms of 10 or more acres subject to the provisions of this title adopted for each county; provided, however, that except for the “related uses” specified in § 909 of Title 3, no agritourism activities shall be permitted on farmlands which are subject to the Agricultural Lands Preservation and Forestland Preservation programs established in Chapter 9 of Title 3.
76 Del. Laws, c. 409, §  1;
2023 Delaware Code › Title 9 - Counties › Chapter 3. COUNTY GOVERNMENTS GENERALLY › Subchapter I. General Provisions › § 308. Children's Bureau of Delaware; appropriations.

§ 308. Children's Bureau of Delaware; appropriations.
The county governments of Kent County, of New Castle County and of Sussex County, shall have authority to make an appropriation, or appropriations, annually to the Children's Bureau of Delaware in aid of the objects of the corporation.
16 Del. Laws, c. 477, §  2;  18 Del. Laws, c. 229, §  6;  22 Del. Laws, c. 42;  Code 1915, §  2221;  34 Del. Laws, c. 154, §  8;  Code 1935, §  2545;  9 Del. C. 1953, §  348;  55 Del. Laws, c. 85, §  3E;  57 Del. Laws, c. 762, §  2L;
2023 Delaware Code › Title 9 - Counties › Chapter 3. COUNTY GOVERNMENTS GENERALLY › Subchapter I. General Provisions › § 309. Ambulance, fire protection and police services; appropriations.

§ 309. Ambulance, fire protection and police services; appropriations.
(a) The county governments of Kent County, of New Castle County and of Sussex County may appropriate annually the sum of $750 to each fire company in their respective counties outside the limits of the City of Wilmington furnishing an ambulance for the benefit of the residents thereof. The sum appropriated shall be used for the maintenance of ambulance service.
(b) Where an area of real property owned by a county is bounded by a wall, fence or other structure which has gates or other lockable entrances, the county shall notify those public agencies within the county which provide ambulance, fire and police services of the location of such gates and entrances. A key to each such enclosed area shall be provided by the county to the ambulance service, fire company and police department which are closest to the enclosed area. For purposes of this subsection, the words “real property” shall include all unimproved land only and shall not include buildings.
Code 1935, c. 43;  42 Del. Laws, c. 104, §  1;  9 Del. C. 1953, §  349;  50 Del. Laws, c. 54, §  1;  55 Del. Laws, c. 85, §  3D;  57 Del. Laws, c. 762, §  2H;  63 Del. Laws, c. 166, §§  1, 2;