Delaware Code § 18-5516

Domestic associations; situs of business; reports and fees
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Any mutual benefit association organized under the general corporation law of this State with its principal office situated in this State
shall be regarded as doing business in this State regardless of whether or not its membership is acquired from residents of this State,
other states, District of Columbia or territories of the United States and shall make the reports required to the Commissioner and pay all
of the fees prescribed in this chapter.

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