Delaware Code § 8-511

Repeal of charters of delinquent corporations; report to Governor and proclamation
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On or before June 30 in each year, the Secretary of State shall report to the Governor a list of all the corporations, which for 1 year next
preceding such report, have failed, neglected or refused to pay the franchise taxes assessed against them or due by them, or to file a
complete annual franchise tax report, under the laws of this State, and the Governor shall forthwith issue a proclamation declaring that the
charters of these corporations are repealed.

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