Printable Format17-6419. Situs of ownership of stock. For all purposes of title, action, attachment, garnishment and jurisdiction of all courts held in this state, but not for the purpose of taxation, the situs of the ownership of the capital stock of all corporations existing under the laws of this state, whether organized under this act or otherwise, shall be regarded as in this state.
History: L. 1972, ch. 52, § 46; July 1.
Source or Prior Law:
17-3218; 8 Del. C. § 169.
Cross References to Related Sections:
Shares of stock deemed personal property, see 17-6409, 17-6425.
Capital stock deemed personal property for taxation purposes, see 79-102.
Taxation of shares of stock of regulated investment companies, see 79-310a.