Large corporate filer

In accounting, large corporate filer means a Delaware corporation with stock listed on a national securities exchange that reports consolidated gross revenues or assets of $750 million or more — it pays a flat $250,000 annual franchise tax instead of the $200,000 maximum.

Layer: Lexicon
Defined in: Lexicon
Nearby: 4

Authority

This definition follows 8 Del. C. §503.

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What it is not called

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public company unqualified

Nearby in the catalog

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