All active Domestic Corporation Annual Reports and Franchise Taxes for  the prior year are due annually on or before March 1st and are required  to be filed online. Failure to file the report and pay the required  franchise taxes will result in a penalty of $200.00 plus 1.5% interest  per month on tax and penalty.

 Title 8 Chapter 5 § 501 of the Delaware code requires that every  corporation now existing or hereafter to be incorporated under the laws  of this State, shall pay an annual tax, for the use of the State, by way  of license for the corporate franchise as prescribed in this chapter.

Taxes continue to accrue on a corporation until a legal document filing  is received and filed with the State of Delaware. The document needs to  officially terminate the existence of the corporation in the State of  Delaware. (i.e. Certificate of Dissolution, Certificate of Merger, etc…)

Yes! Title 8 Chapter 5 § 503 states that all corporations accepting the  provisions of the Constitution of this State and coming under Chapter 1  of this title, and all corporations which have heretofore filed or may  hereafter file a certificate of incorporation under said chapter, shall  pay to the Secretary of State as an annual franchise tax whichever of  the applicable amounts as prescribed by Title 8 Chapter 5 § 503 (1) and  (2).