On Tue, 17 Jan 2006 07:21:16 +1100, ChrisEllis
wrote:

Looking for some help on the subject and if anyone else has registered
in Delaware and based the airplane in a different state.


It really needs to look legit in case anyone comes a calling (like the
IRS). Last I checked which was about 10 years ago, you needed to base
the aircraft in Delaware for 60 days of the year for the corporation
to be recognized as a true Delaware business. I'm sure there are alot
more caveats than that so I'd be very careful in planning to do this.
The money spent to keep it in CA could be easily saved if you get
audited just once.

z