https://library.partnertax.ai/us-de/stat/ 2026-05-05 https://library.partnertax.ai/us-de/stat/8-101 56 Del. Laws, c. 50; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 587, § 1; 71 Del. Laws, c. 339, § 1 https://library.partnertax.ai/us-de/stat/8-102 56 Del. Laws, c. 50; 57 Del. Laws, c. 148, § 1; 65 Del. Laws, c. 127, § 1; 65 Del. Laws, c. 289, §§ 1, 2; 66 Del. Laws, c. 136, § 1; 66 Del. Laws, c. 352, § 1; 67 Del. Laws, c. 376, § 1; 69 Del. Laws, c. 61, § 1; 70 Del. Laws, c. 79, §§ 1-3; 71 Del. Laws, c. 120, § 1; 71 Del. Laws, c. 339, § 2; 72 Del. Laws, c. 123, § 1; 72 Del. Laws, c. 343, § 1; 73 Del. Laws, c. 82, § 1; 73 Del. Laws, c. 329, § 43; 74 Del. Laws, c. 326, § 1; 75 Del. Laws, c. 306, §§ 1, 2; 77 Del. Laws, c. 253, §§ 1-7; 78 Del. Laws, c. 96, §§ 1-3; 80 Del. Laws, c. 40, §§ 1, 2; 81 Del. Laws, c. 354, § 1; 82 Del. Laws, c. 256, §§ 1, 2; 83 Del. Laws, c. 377, § 1; 85 Del. Laws, c. 48, § 1 https://library.partnertax.ai/us-de/stat/8-103 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 1; 57 Del. Laws, c. 148, § 2; 58 Del. Laws, c. 235, § 1; 64 Del. Laws, c. 112, § 2; 66 Del. Laws, c. 352, §§ 1, 2; 67 Del. Laws, c. 190, §§ 1-3; 68 Del. Laws, c. 211, §§ 1-4; 69 Del. Laws, c. 221, § 1; 69 Del. Laws, c. 235, §§ 1-3; 70 Del. Laws, c. 79, § 4; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 349, § 1; 70 Del. Laws, c. 587, §§ 2-6; 71 Del. Laws, c. 339, §§ 3-5; 72 Del. Laws, c. 343, § 2; 73 Del. Laws, c. 298, § 1; 74 Del. Laws, c. 9, §§ 1-7; 74 Del. Laws, c. 118, § 1; 78 Del. Laws, c. 96, § 4; 79 Del. Laws, c. 122, §§ 1, 2; 79 Del. Laws, c. 327, § 1; 83 Del. Laws, c. 377, § 2; 84 Del. Laws, c. 109, § 2; 85 Del. Laws, c. 48, § 2 https://library.partnertax.ai/us-de/stat/8-104 56 Del. Laws, c. 50; 67 Del. Laws, c. 376, § 2; 69 Del. Laws, c. 61, § 2; 77 Del. Laws, c. 290, § 1; 80 Del. Laws, c. 265, § 1 https://library.partnertax.ai/us-de/stat/8-105 56 Del. Laws, c. 50; 70 Del. Laws, c. 587, § 7 https://library.partnertax.ai/us-de/stat/8-106 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, § 6 https://library.partnertax.ai/us-de/stat/8-107 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-108 56 Del. Laws, c. 50; 79 Del. Laws, c. 327, § 2; 82 Del. Laws, c. 45, § 1; 82 Del. Laws, c. 256, § 3 https://library.partnertax.ai/us-de/stat/8-109 56 Del. Laws, c. 50; 59 Del. Laws, c. 437, § 1; 77 Del. Laws, c. 253, § 8; 80 Del. Laws, c. 40, § 3; 85 Del. Laws, c. 48, § 3 https://library.partnertax.ai/us-de/stat/8-110 56 Del. Laws, c. 50; 82 Del. Laws, c. 256, § 4 https://library.partnertax.ai/us-de/stat/8-111 72 Del. Laws, c. 123, § 2; 74 Del. Laws, c. 84, § 1; 77 Del. Laws, c. 290, § 2; 80 Del. Laws, c. 265, § 2 https://library.partnertax.ai/us-de/stat/8-112 77 Del. Laws, c. 14, § 1 https://library.partnertax.ai/us-de/stat/8-113 77 Del. Laws, c. 14, § 2 https://library.partnertax.ai/us-de/stat/8-114 77 Del. Laws, c. 253, § 9; 77 Del. Laws, c. 290, § 3; 79 Del. Laws, c. 72, §§ 1, 2; 79 Del. Laws, c. 122, §§ 3-5; 80 Del. Laws, c. 40, § 4; 81 Del. Laws, c. 354, §§ 2, 3; 83 Del. Laws, c. 377, § 5 https://library.partnertax.ai/us-de/stat/8-115 80 Del. Laws, c. 40, § 5; 85 Del. Laws, c. 48, § 4 https://library.partnertax.ai/us-de/stat/8-116 82 Del. Laws, c. 45, § 2; 82 Del. Laws, c. 256, § 5 https://library.partnertax.ai/us-de/stat/8-121 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-122 56 Del. Laws, c. 50; 57 Del. Laws, c. 148, § 3; 64 Del. Laws, c. 112, § 3; 65 Del. Laws, c. 127, § 2; 71 Del. Laws, c. 339, § 7; 72 Del. Laws, c. 343, § 3; 84 Del. Laws, c. 309, § 1 https://library.partnertax.ai/us-de/stat/8-123 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-124 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, § 8 https://library.partnertax.ai/us-de/stat/8-125 56 Del. Laws, c. 50; 59 Del. Laws, c. 207, § 1; 59 Del. Laws, c. 377, § 1; 65 Del. Laws, c. 103, § 2; 71 Del. Laws, c. 339, § 9; 72 Del. Laws, c. 433, § 1; 73 Del. Laws, c. 65, § 7; 74 Del. Laws, c. 249, § 1 https://library.partnertax.ai/us-de/stat/8-126 56 Del. Laws, c. 50; 57 Del. Laws, c. 148, § 4 https://library.partnertax.ai/us-de/stat/8-127 58 Del. Laws, c. 87. https://library.partnertax.ai/us-de/stat/8-131 56 Del. Laws, c. 50; 78 Del. Laws, c. 96, § 5; 85 Del. Laws, c. 48, § 5 https://library.partnertax.ai/us-de/stat/8-132 56 Del. Laws, c. 50; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 120, § 2; 71 Del. Laws, c. 339, § 10; 73 Del. Laws, c. 329, § 44; 75 Del. Laws, c. 306, §§ 9, 10; 77 Del. Laws, c. 290, § 4; 81 Del. Laws, c. 334, § 1; 82 Del. Laws, c. 256, § 6; 84 Del. Laws, c. 42, § 1; 85 Del. Laws, c. 48, § 6 https://library.partnertax.ai/us-de/stat/8-133 56 Del. Laws, c. 50; 69 Del. Laws, c. 235, § 4; 70 Del. Laws, c. 587, § 8 https://library.partnertax.ai/us-de/stat/8-134 56 Del. Laws, c. 50; 64 Del. Laws, c. 112, § 4; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 587, § 9; 73 Del. Laws, c. 82, §§ 2, 3 https://library.partnertax.ai/us-de/stat/8-135 56 Del. Laws, c. 50; 70 Del. Laws, c. 587, § 10; 82 Del. Laws, c. 256, § 7 https://library.partnertax.ai/us-de/stat/8-136 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 2; 64 Del. Laws, c. 112, § 5; 69 Del. Laws, c. 233, §§ 1-3; 70 Del. Laws, c. 79, §§ 5, 6; 70 Del. Laws, c. 587, § 11; 82 Del. Laws, c. 45, § 3 https://library.partnertax.ai/us-de/stat/8-141 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 3; 57 Del. Laws, c. 148, §§ 5, 6; 57 Del. Laws, c. 421, § 1; 59 Del. Laws, c. 437, §§ 2-5; 64 Del. Laws, c. 112, § 6; 65 Del. Laws, c. 127, § 3; 66 Del. Laws, c. 136, §§ 2, 3; 70 Del. Laws, c. 79, § 7; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 349, § 2; 71 Del. Laws, c. 339, §§ 11-13; 72 Del. Laws, c. 343, §§ 4-6; 73 Del. Laws, c. 298, § 2; 74 Del. Laws, c. 84, § 2; 74 Del. Laws, c. 326, § 2; 75 Del. Laws, c. 30, § 1; 75 Del. Laws, c. 306, §§ 3, 4; 76 Del. Laws, c. 145, § 1; 77 Del. Laws, c. 253, §§ 10-12; 79 Del. Laws, c. 327, § 3; 80 Del. Laws, c. 265, §§ 3-5; 82 Del. Laws, c. 45, § 4; 82 Del. Laws, c. 256, § 8 https://library.partnertax.ai/us-de/stat/8-142 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 4; 57 Del. Laws, c. 649, § 2; 59 Del. Laws, c. 437, § 6; 71 Del. Laws, c. 339, § 14 https://library.partnertax.ai/us-de/stat/8-143 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-144 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 5; 57 Del. Laws, c. 148, § 7; 71 Del. Laws, c. 339, §§ 15-17; 77 Del. Laws, c. 253, §§ 13, 14; 85 Del. Laws, c. 6, § 1 https://library.partnertax.ai/us-de/stat/8-145 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 6; 57 Del. Laws, c. 421, § 2; 59 Del. Laws, c. 437, § 7; 63 Del. Laws, c. 25, § 1; 64 Del. Laws, c. 112, § 7; 65 Del. Laws, c. 289, §§ 3-6; 67 Del. Laws, c. 376, § 3; 69 Del. Laws, c. 261, §§ 1, 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 120, §§ 3-11; 77 Del. Laws, c. 14, § 3; 77 Del. Laws, c. 290, §§ 5, 6; 78 Del. Laws, c. 96, § 6; 82 Del. Laws, c. 256, § 9; 83 Del. Laws, c. 279, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/8-146 74 Del. Laws, c. 84, § 3 https://library.partnertax.ai/us-de/stat/8-147 84 Del. Laws, c. 309, § 2 https://library.partnertax.ai/us-de/stat/8-151 56 Del. Laws, c. 50; 57 Del. Laws, c. 148, §§ 8, 9; 57 Del. Laws, c. 421, §§ 3, 4; 59 Del. Laws, c. 106, § 1; 64 Del. Laws, c. 112, §§ 8-10; 65 Del. Laws, c. 127, § 4; 66 Del. Laws, c. 136, § 4; 67 Del. Laws, c. 376, § 4; 69 Del. Laws, c. 264, § 1; 70 Del. Laws, c. 587, § 12; 71 Del. Laws, c. 339, § 18; 81 Del. Laws, c. 86, § 1 https://library.partnertax.ai/us-de/stat/8-152 56 Del. Laws, c. 50; 59 Del. Laws, c. 437, § 8; 74 Del. Laws, c. 326, § 3; 79 Del. Laws, c. 72, § 3; 80 Del. Laws, c. 40, § 6; 83 Del. Laws, c. 377, § 3; 84 Del. Laws, c. 98, § 1 https://library.partnertax.ai/us-de/stat/8-153 56 Del. Laws, c. 50; 57 Del. Laws, c. 148, § 10; 83 Del. Laws, c. 377, § 4; 84 Del. Laws, c. 98, § 2 https://library.partnertax.ai/us-de/stat/8-154 56 Del. Laws, c. 50; 59 Del. Laws, c. 106, § 2; 74 Del. Laws, c. 326, § 4; 77 Del. Laws, c. 253, § 15 https://library.partnertax.ai/us-de/stat/8-155 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 7; 57 Del. Laws, c. 148, § 11; 64 Del. Laws, c. 112, § 11; 85 Del. Laws, c. 48, § 7 https://library.partnertax.ai/us-de/stat/8-156 56 Del. Laws, c. 50; 64 Del. Laws, c. 112, § 12 https://library.partnertax.ai/us-de/stat/8-157 56 Del. Laws, c. 50; 70 Del. Laws, c. 186, § 1; 73 Del. Laws, c. 82, §§ 4-7; 74 Del. Laws, c. 326, §§ 5-7; 80 Del. Laws, c. 40, § 7; 83 Del. Laws, c. 377, § 5; 84 Del. Laws, c. 98, § 3 https://library.partnertax.ai/us-de/stat/8-158 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 8; 58 Del. Laws, c. 235, § 2; 64 Del. Laws, c. 112, § 13; 71 Del. Laws, c. 339, § 19; 73 Del. Laws, c. 298, § 3; 75 Del. Laws, c. 30, § 2; 80 Del. Laws, c. 265, § 6 https://library.partnertax.ai/us-de/stat/8-159 56 Del. Laws, c. 50; 64 Del. Laws, c. 112, § 14 https://library.partnertax.ai/us-de/stat/8-160 56 Del. Laws, c. 50; 57 Del. Laws, c. 649, § 1; 59 Del. Laws, c. 106, § 3; 59 Del. Laws, c. 437, § 9; 70 Del. Laws, c. 349, § 3; 77 Del. Laws, c. 253, §§ 16, 17; 82 Del. Laws, c. 45, § 5; 83 Del. Laws, c. 60, § 1; 83 Del. Laws, c. 283, § 6; 84 Del. Laws, c. 98, § 4 https://library.partnertax.ai/us-de/stat/8-161 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-162 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, § 20 https://library.partnertax.ai/us-de/stat/8-163 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, § 21; 82 Del. Laws, c. 45, § 6 https://library.partnertax.ai/us-de/stat/8-164 56 Del. Laws, c. 50; 59 Del. Laws, c. 106, § 4; 71 Del. Laws, c. 339, § 22 https://library.partnertax.ai/us-de/stat/8-165 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-166 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, § 23 https://library.partnertax.ai/us-de/stat/8-167 56 Del. Laws, c. 50; 64 Del. Laws, c. 112, § 15; 71 Del. Laws, c. 339, § 24 https://library.partnertax.ai/us-de/stat/8-168 56 Del. Laws, c. 50; 64 Del. Laws, c. 112, § 16; 71 Del. Laws, c. 339, § 25 https://library.partnertax.ai/us-de/stat/8-169 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-170 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 9; 59 Del. Laws, c. 106, § 5; 64 Del. Laws, c. 112, § 17; 67 Del. Laws, c. 376, § 5; 69 Del. Laws, c. 61, § 3; 72 Del. Laws, c. 123, § 3; 77 Del. Laws, c. 253, § 18 https://library.partnertax.ai/us-de/stat/8-171 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-172 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 10; 66 Del. Laws, c. 136, § 5 https://library.partnertax.ai/us-de/stat/8-173 56 Del. Laws, c. 50; 59 Del. Laws, c. 437, § 10; 65 Del. Laws, c. 127, § 5 https://library.partnertax.ai/us-de/stat/8-282 56 Del. Laws, c. 50; 66 Del. Laws, c. 136, § 40; 71 Del. Laws, c. 339, §§ 57, 58 https://library.partnertax.ai/us-de/stat/8-283 66 Del. Laws, c. 136, § 41 https://library.partnertax.ai/us-de/stat/8-284 56 Del. Laws, c. 50; 66 Del. Laws, c. 136, § 41; 71 Del. Laws, c. 339, § 59; 81 Del. Laws, c. 354, § 11 https://library.partnertax.ai/us-de/stat/8-285 56 Del. Laws, c. 50; 60 Del. Laws, c. 371, § 13; 66 Del. Laws, c. 136, § 41 https://library.partnertax.ai/us-de/stat/8-291 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-292 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-293 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-294 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-295 56 Del. Laws, c. 50; 59 Del. Laws, c. 106, § 15 https://library.partnertax.ai/us-de/stat/8-296 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, §§ 60, 61 https://library.partnertax.ai/us-de/stat/8-297 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-298 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, § 62 https://library.partnertax.ai/us-de/stat/8-299 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, § 63 https://library.partnertax.ai/us-de/stat/8-300 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-301 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-302 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-303 56 Del. Laws, c. 50; 70 Del. Laws, c. 587, § 27; 71 Del. Laws, c. 339, § 64; 74 Del. Laws, c. 326, § 8 https://library.partnertax.ai/us-de/stat/8-311 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 25; 57 Del. Laws, c. 148, § 33; 70 Del. Laws, c. 587, § 28; 73 Del. Laws, c. 82, §§ 33, 34; 73 Del. Laws, c. 298, § 11; 77 Del. Laws, c. 253, § 63; 78 Del. Laws, c. 273, § 5; 80 Del. Laws, c. 265, § 12; 85 Del. Laws, c. 48, § 9 https://library.partnertax.ai/us-de/stat/8-312 56 Del. Laws, c. 50; 59 Del. Laws, c. 106, § 16; 64 Del. Laws, c. 112, § 56; 66 Del. Laws, c. 352, § 11; 68 Del. Laws, c. 163, § 2; 70 Del. Laws, c. 587, §§ 29, 30; 73 Del. Laws, c. 82, § 35; 73 Del. Laws, c. 298, § 12; 75 Del. Laws, c. 306, §§ 11-16; 77 Del. Laws, c. 253, § 64; 78 Del. Laws, c. 273, § 6; 79 Del. Laws, c. 72, § 14; 80 Del. Laws, c. 265, § 13; 83 Del. Laws, c. 377, § 14; 85 Del. Laws, c. 48, § 10 https://library.partnertax.ai/us-de/stat/8-313 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 26; 58 Del. Laws, c. 450, § 8; 70 Del. Laws, c. 587, § 31; 77 Del. Laws, c. 253, § 65; 78 Del. Laws, c. 96, §§ 10-12; 80 Del. Laws, c. 265, § 14; 81 Del. Laws, c. 354, § 12; 82 Del. Laws, c. 45, § 18 https://library.partnertax.ai/us-de/stat/8-314 56 Del. Laws, c. 50; 80 Del. Laws, c. 265, § 15 https://library.partnertax.ai/us-de/stat/8-321 56 Del. Laws, c. 50; 64 Del. Laws, c. 112, § 57; 67 Del. Laws, c. 190, § 7; 71 Del. Laws, c. 339, §§ 65, 66; 77 Del. Laws, c. 290, § 27 https://library.partnertax.ai/us-de/stat/8-322 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-323 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, § 67 https://library.partnertax.ai/us-de/stat/8-324 56 Del. Laws, c. 50; 59 Del. Laws, c. 106, § 17; 64 Del. Laws, c. 112, § 58; 71 Del. Laws, c. 339, §§ 68-70 https://library.partnertax.ai/us-de/stat/8-325 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, § 71 https://library.partnertax.ai/us-de/stat/8-326 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, § 72 https://library.partnertax.ai/us-de/stat/8-327 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, § 73 https://library.partnertax.ai/us-de/stat/8-328 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-329 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-330 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-341 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-342 56 Del. Laws, c. 50; 64 Del. Laws, c. 112, § 59 https://library.partnertax.ai/us-de/stat/8-343 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-344 56 Del. Laws, c. 50; 57 Del. Laws, c. 148, § 34; 70 Del. Laws, c. 587, § 32 https://library.partnertax.ai/us-de/stat/8-345 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-346 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-347 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, §§ 74-76 https://library.partnertax.ai/us-de/stat/8-348 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-349 56 Del. Laws, c. 50; 65 Del. Laws, c. 127, § 10; 71 Del. Laws, c. 339, § 77 https://library.partnertax.ai/us-de/stat/8-350 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-351 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-352 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-353 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, § 78 https://library.partnertax.ai/us-de/stat/8-354 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-355 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 27 https://library.partnertax.ai/us-de/stat/8-356 56 Del. Laws, c. 50. https://library.partnertax.ai/us-de/stat/8-361 79 Del. Laws, c. 122, § 8 https://library.partnertax.ai/us-de/stat/8-362 79 Del. Laws, c. 122, § 8; 80 Del. Laws, c. 40, § 11 https://library.partnertax.ai/us-de/stat/8-363 79 Del. Laws, c. 122, § 8; 80 Del. Laws, c. 40, §§ 12-14; 82 Del. Laws, c. 256, § 17 https://library.partnertax.ai/us-de/stat/8-364 79 Del. Laws, c. 122, § 8; 81 Del. Laws, c. 86, § 36 https://library.partnertax.ai/us-de/stat/8-365 79 Del. Laws, c. 122, § 8; 82 Del. Laws, c. 256, § 18 https://library.partnertax.ai/us-de/stat/8-366 79 Del. Laws, c. 122, § 8 https://library.partnertax.ai/us-de/stat/8-367 79 Del. Laws, c. 122, § 8; 82 Del. Laws, c. 256, § 19 https://library.partnertax.ai/us-de/stat/8-368 79 Del. Laws, c. 122, § 8 https://library.partnertax.ai/us-de/stat/8-371 56 Del. Laws, c. 50; 57 Del. Laws, c. 148, § 35; 57 Del. Laws, c. 150, § 9; 57 Del. Laws, c. 421, §§ 11, 12; 60 Del. Laws, c. 371, § 14; 66 Del. Laws, c. 352, § 12; 67 Del. Laws, c. 229, § 1; 69 Del. Laws, c. 234, § 1; 70 Del. Laws, c. 186, § 1; 73 Del. Laws, c. 329, § 47; 75 Del. Laws, c. 306, § 6; 77 Del. Laws, c. 290, §§ 28, 29; 79 Del. Laws, c. 122, § 9 https://library.partnertax.ai/us-de/stat/8-372 56 Del. Laws, c. 50; 57 Del. Laws, c. 421, § 13; 67 Del. Laws, c. 229, § 13; 77 Del. Laws, c. 78, § 38; 79 Del. Laws, c. 122, § 9 https://library.partnertax.ai/us-de/stat/8-373 56 Del. Laws, c. 50; 59 Del. Laws, c. 438, § 1; 71 Del. Laws, c. 339, § 79; 79 Del. Laws, c. 122, § 9 https://library.partnertax.ai/us-de/stat/8-374 56 Del. Laws, c. 50; 64 Del. Laws, c. 112, § 60; 78 Del. Laws, c. 96, § 13; 79 Del. Laws, c. 122, § 9; 81 Del. Laws, c. 86, § 37 https://library.partnertax.ai/us-de/stat/8-375 56 Del. Laws, c. 50; 58 Del. Laws, c. 216, § 1; 71 Del. Laws, c. 339, § 80; 79 Del. Laws, c. 122, § 9 https://library.partnertax.ai/us-de/stat/8-376 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 28; 64 Del. Laws, c. 112, § 61; 67 Del. Laws, c. 190, § 8; 71 Del. Laws, c. 339, § 81; 77 Del. Laws, c. 290, § 30; 79 Del. Laws, c. 122, § 9 https://library.partnertax.ai/us-de/stat/8-377 56 Del. Laws, c. 50; 63 Del. Laws, c. 25, § 15; 71 Del. Laws, c. 120, § 19; 78 Del. Laws, c. 273, §§ 7, 8; 79 Del. Laws, c. 72, § 21; 79 Del. Laws, c. 122, § 9; 82 Del. Laws, c. 256, § 20; 85 Del. Laws, c. 48, § 11 https://library.partnertax.ai/us-de/stat/8-378 56 Del. Laws, c. 50; 79 Del. Laws, c. 122, § 9 https://library.partnertax.ai/us-de/stat/8-379 56 Del. Laws, c. 50; 57 Del. Laws, c. 148, § 36; 70 Del. Laws, c. 112, § 78; 71 Del. Laws, c. 254, § 35; 79 Del. Laws, c. 122, § 9 https://library.partnertax.ai/us-de/stat/8-174 56 Del. Laws, c. 50; 59 Del. Laws, c. 106, § 6; 71 Del. Laws, c. 339, §§ 26, 27 https://library.partnertax.ai/us-de/stat/8-201 56 Del. Laws, c. 50; 64 Del. Laws, c. 112, § 18 https://library.partnertax.ai/us-de/stat/8-202 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 11; 64 Del. Laws, c. 112, §§ 19, 20; 72 Del. Laws, c. 123, § 4; 81 Del. Laws, c. 86, § 2 https://library.partnertax.ai/us-de/stat/8-203 66 Del. Laws, c. 204, § 1; 70 Del. Laws, c. 79, §§ 8-10; 73 Del. Laws, c. 298, §§ 4-6; 76 Del. Laws, c. 145, § 2; 81 Del. Laws, c. 86, §§ 3, 4 https://library.partnertax.ai/us-de/stat/8-204 79 Del. Laws, c. 72, § 4; 80 Del. Laws, c. 40, § 8; 81 Del. Laws, c. 354, §§ 4-8; 84 Del. Laws, c. 98, § 5 https://library.partnertax.ai/us-de/stat/8-205 79 Del. Laws, c. 72, § 5; 80 Del. Laws, c. 40, § 9 https://library.partnertax.ai/us-de/stat/8-211 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 12; 63 Del. Laws, c. 25, § 4; 71 Del. Laws, c. 120, §§ 12, 13; 72 Del. Laws, c. 343, §§ 7, 8; 77 Del. Laws, c. 14, § 4 https://library.partnertax.ai/us-de/stat/8-212 56 Del. Laws, c. 50; 57 Del. Laws, c. 148, § 12; 67 Del. Laws, c. 376, § 6; 71 Del. Laws, c. 339, §§ 28-31; 73 Del. Laws, c. 298, § 7; 82 Del. Laws, c. 45, § 7; 82 Del. Laws, c. 256, § 10 https://library.partnertax.ai/us-de/stat/8-213 56 Del. Laws, c. 50; 57 Del. Laws, c. 148, § 13; 66 Del. Laws, c. 136, §§ 7-9; 77 Del. Laws, c. 14, § 5; 82 Del. Laws, c. 256, § 11 https://library.partnertax.ai/us-de/stat/8-214 56 Del. Laws, c. 50; 57 Del. Laws, c. 148, § 37; 57 Del. Laws, c. 421, § 5; 71 Del. Laws, c. 339, § 32 https://library.partnertax.ai/us-de/stat/8-215 56 Del. Laws, c. 50; 63 Del. Laws, c. 25, §§ 5, 6; 71 Del. Laws, c. 339, § 33; 73 Del. Laws, c. 82, §§ 8, 9; 77 Del. Laws, c. 253, § 19 https://library.partnertax.ai/us-de/stat/8-216 56 Del. Laws, c. 50; 63 Del. Laws, c. 25, § 7; 64 Del. Laws, c. 112, § 21; 66 Del. Laws, c. 136, §§ 10, 11; 71 Del. Laws, c. 339, §§ 34, 35; 75 Del. Laws, c. 306, § 5; 76 Del. Laws, c. 145, § 3 https://library.partnertax.ai/us-de/stat/8-217 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, §§ 36, 37 https://library.partnertax.ai/us-de/stat/8-218 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 13; 57 Del. Laws, c. 148, § 14; 63 Del. Laws, c. 25, § 8; 64 Del. Laws, c. 112, § 22; 69 Del. Laws, c. 263, §§ 1-6; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 339, § 38; 73 Del. Laws, c. 82, § 10; 79 Del. Laws, c. 327, § 4 https://library.partnertax.ai/us-de/stat/8-219 56 Del. Laws, c. 50; 72 Del. Laws, c. 343, §§ 9, 10; 74 Del. Laws, c. 84, § 4; 76 Del. Laws, c. 252, §§ 1, 2; 77 Del. Laws, c. 14, § 6; 81 Del. Laws, c. 86, §§ 5, 6; 83 Del. Laws, c. 377, § 6 https://library.partnertax.ai/us-de/stat/8-220 56 Del. Laws, c. 50; 63 Del. Laws, c. 25, § 9; 70 Del. Laws, c. 79, §§ 11, 12; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 339, § 39; 74 Del. Laws, c. 84, §§ 5-8; 77 Del. Laws, c. 253, §§ 20-23; 85 Del. Laws, c. 6, § 2 https://library.partnertax.ai/us-de/stat/8-221 56 Del. Laws, c. 50; 57 Del. Laws, c. 421, § 6; 65 Del. Laws, c. 127, § 6 https://library.partnertax.ai/us-de/stat/8-222 56 Del. Laws, c. 50; 58 Del. Laws, c. 235, § 3; 71 Del. Laws, c. 339, § 40; 72 Del. Laws, c. 343, §§ 11-13; 77 Del. Laws, c. 14, §§ 7-9; 82 Del. Laws, c. 45, § 8; 83 Del. Laws, c. 377, § 7 https://library.partnertax.ai/us-de/stat/8-223 56 Del. Laws, c. 50; 63 Del. Laws, c. 25, § 10; 73 Del. Laws, c. 298, § 8; 77 Del. Laws, c. 253, §§ 24, 25 https://library.partnertax.ai/us-de/stat/8-224 56 Del. Laws, c. 50; 57 Del. Laws, c. 148, § 15; 72 Del. Laws, c. 343, § 14; 81 Del. Laws, c. 86, § 7 https://library.partnertax.ai/us-de/stat/8-225 56 Del. Laws, c. 50; 63 Del. Laws, c. 25, § 11; 65 Del. Laws, c. 127, § 7; 74 Del. Laws, c. 84, § 9; 76 Del. Laws, c. 252, § 3; 77 Del. Laws, c. 14, § 10; 77 Del. Laws, c. 253, § 26 https://library.partnertax.ai/us-de/stat/8-226 56 Del. Laws, c. 50; 77 Del. Laws, c. 253, § 27 https://library.partnertax.ai/us-de/stat/8-227 56 Del. Laws, c. 50; 77 Del. Laws, c. 253, § 28; 84 Del. Laws, c. 101, § 1 https://library.partnertax.ai/us-de/stat/8-228 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 14; 57 Del. Laws, c. 148, § 16; 58 Del. Laws, c. 235, § 4; 66 Del. Laws, c. 136, §§ 12-14; 67 Del. Laws, c. 376, §§ 7, 8; 70 Del. Laws, c. 349, § 4; 72 Del. Laws, c. 343, § 15; 73 Del. Laws, c. 82, § 11; 77 Del. Laws, c. 14, § 11; 79 Del. Laws, c. 327, § 5; 81 Del. Laws, c. 86, §§ 8-10; 82 Del. Laws, c. 45, § 9; 82 Del. Laws, c. 256, § 12; 83 Del. Laws, c. 377, § 8; 84 Del. Laws, c. 98, § 6 https://library.partnertax.ai/us-de/stat/8-229 56 Del. Laws, c. 50; 57 Del. Laws, c. 148, § 17; 72 Del. Laws, c. 343, § 16 https://library.partnertax.ai/us-de/stat/8-230 56 Del. Laws, c. 50; 65 Del. Laws, c. 127, § 8; 71 Del. Laws, c. 339, § 41; 72 Del. Laws, c. 343, § 17; 82 Del. Laws, c. 45, § 10 https://library.partnertax.ai/us-de/stat/8-231 67 Del. Laws, c. 376, § 9; 71 Del. Laws, c. 339, § 42; 72 Del. Laws, c. 343, § 18 https://library.partnertax.ai/us-de/stat/8-232 72 Del. Laws, c. 343, § 19; 73 Del. Laws, c. 82, § 12; 77 Del. Laws, c. 253, § 29; 81 Del. Laws, c. 86, § 11; 82 Del. Laws, c. 45, § 11; 82 Del. Laws, c. 256, § 13; 84 Del. Laws, c. 309, § 3 https://library.partnertax.ai/us-de/stat/8-233 73 Del. Laws, c. 298, § 9; 77 Del. Laws, c. 253, § 30 https://library.partnertax.ai/us-de/stat/8-241 56 Del. Laws, c. 50; 64 Del. Laws, c. 112, § 23; 70 Del. Laws, c. 587, § 13; 77 Del. Laws, c. 253, §§ 31, 32 https://library.partnertax.ai/us-de/stat/8-242 56 Del. Laws, c. 50; 57 Del. Laws, c. 148, §§ 18-21; 59 Del. Laws, c. 106, § 7; 63 Del. Laws, c. 25, § 12; 64 Del. Laws, c. 112, § 24; 67 Del. Laws, c. 376, § 10; 70 Del. Laws, c. 349, §§ 5-7; 70 Del. Laws, c. 587, §§ 14, 15; 72 Del. Laws, c. 123, § 5; 77 Del. Laws, c. 253, §§ 33-35; 77 Del. Laws, c. 290, § 7; 79 Del. Laws, c. 327, § 6; 84 Del. Laws, c. 98, § 7 https://library.partnertax.ai/us-de/stat/8-243 56 Del. Laws, c. 50; 57 Del. Laws, c. 149; 57 Del. Laws, c. 421, § 7; 59 Del. Laws, c. 106, § 8; 66 Del. Laws, c. 136, §§ 15, 16 https://library.partnertax.ai/us-de/stat/8-244 56 Del. Laws, c. 50; 59 Del. Laws, c. 106, § 9; 64 Del. Laws, c. 112, §§ 25, 26 https://library.partnertax.ai/us-de/stat/8-245 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 15; 59 Del. Laws, c. 437, § 11; 64 Del. Laws, c. 112, §§ 27-29; 70 Del. Laws, c. 587, § 16; 73 Del. Laws, c. 82, § 13; 77 Del. Laws, c. 253, §§ 36, 37; 80 Del. Laws, c. 40, § 10; 84 Del. Laws, c. 98, § 14 https://library.partnertax.ai/us-de/stat/8-246 2026-05-05 https://library.partnertax.ai/us-de/stat/8-251 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 16; 57 Del. Laws, c. 148, § 22; 57 Del. Laws, c. 421, §§ 8, 9; 58 Del. Laws, c. 235, § 5; 59 Del. Laws, c. 437, §§ 12-14; 64 Del. Laws, c. 112, §§ 30-33; 66 Del. Laws, c. 136, §§ 17-23; 67 Del. Laws, c. 376, §§ 11, 12; 68 Del. Laws, c. 337, § 1; 69 Del. Laws, c. 235, § 5; 70 Del. Laws, c. 79, §§ 13-15; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 349, §§ 8, 17; 70 Del. Laws, c. 587, §§ 17, 18; 71 Del. Laws, c. 339, §§ 43, 44; 72 Del. Laws, c. 123, § 7; 73 Del. Laws, c. 82, §§ 14-20; 74 Del. Laws, c. 84, §§ 10, 11; 75 Del. Laws, c. 30, § 3; 76 Del. Laws, c. 145, §§ 4-7; 77 Del. Laws, c. 290, §§ 8-10; 79 Del. Laws, c. 72, § 6; 79 Del. Laws, c. 327, § 7; 80 Del. Laws, c. 265, § 7; 81 Del. Laws, c. 86, §§ 12-14; 82 Del. Laws, c. 45, § 12; 82 Del. Laws, c. 256, § 14 https://library.partnertax.ai/us-de/stat/8-252 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 17; 57 Del. Laws, c. 148, § 23; 59 Del. Laws, c. 437, §§ 15, 16; 64 Del. Laws, c. 112, §§ 34, 35; 66 Del. Laws, c. 136, §§ 24, 25; 67 Del. Laws, c. 190, § 4; 68 Del. Laws, c. 337, § 2; 69 Del. Laws, c. 61, §§ 4-6; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 349, §§ 9, 18; 70 Del. Laws, c. 587, § 19; 71 Del. Laws, c. 339, § 45; 74 Del. Laws, c. 84, § 12; 77 Del. Laws, c. 290, §§ 11, 12; 79 Del. Laws, c. 72, § 7; 81 Del. Laws, c. 86, § 15; 85 Del. Laws, c. 48, § 8 https://library.partnertax.ai/us-de/stat/8-253 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 18; 57 Del. Laws, c. 148, § 24; 59 Del. Laws, c. 106, §§ 10, 11; 60 Del. Laws, c. 371, § 2; 63 Del. Laws, c. 25, § 13; 64 Del. Laws, c. 112, §§ 36, 37; 66 Del. Laws, c. 136, § 26; 69 Del. Laws, c. 61, §§ 7, 8; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 299, § 1; 70 Del. Laws, c. 349, § 10; 70 Del. Laws, c. 587, § 20; 72 Del. Laws, c. 123, § 8; 74 Del. Laws, c. 84, § 13; 77 Del. Laws, c. 253, §§ 38-40; 77 Del. Laws, c. 290, § 13; 81 Del. Laws, c. 86, §§ 16-19; 82 Del. Laws, c. 45, § 13; 82 Del. Laws, c. 256, § 14 https://library.partnertax.ai/us-de/stat/8-254 56 Del. Laws, c. 50; 57 Del. Laws, c. 421, § 10; 59 Del. Laws, c. 437, §§ 17, 18; 64 Del. Laws, c. 112, § 38; 66 Del. Laws, c. 136, §§ 27, 28; 66 Del. Laws, c. 352, §§ 4-6; 67 Del. Laws, c. 376, §§ 13-17; 69 Del. Laws, c. 61, § 9; 70 Del. Laws, c. 349, §§ 11, 19; 70 Del. Laws, c. 587, § 21; 71 Del. Laws, c. 120, § 14; 71 Del. Laws, c. 339, § 46; 74 Del. Laws, c. 84, § 14; 77 Del. Laws, c. 290, § 14; 78 Del. Laws, c. 273, § 1; 79 Del. Laws, c. 72, § 8; 81 Del. Laws, c. 86, § 20 https://library.partnertax.ai/us-de/stat/8-255 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 19; 58 Del. Laws, c. 235, § 6; 59 Del. Laws, c. 437, §§ 19, 20; 64 Del. Laws, c. 112, §§ 39-41; 66 Del. Laws, c. 136, § 29; 70 Del. Laws, c. 349, § 12; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 587, § 22; 72 Del. Laws, c. 123, § 9; 74 Del. Laws, c. 84, § 15; 76 Del. Laws, c. 145, §§ 8, 9; 77 Del. Laws, c. 253, § 41; 81 Del. Laws, c. 86, §§ 21, 22; 82 Del. Laws, c. 45, § 14 https://library.partnertax.ai/us-de/stat/8-256 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 20; 57 Del. Laws, c. 148, § 25; 59 Del. Laws, c. 437, §§ 21, 22; 64 Del. Laws, c. 112, §§ 42, 43; 67 Del. Laws, c. 190, § 5; 67 Del. Laws, c. 376, § 18; 70 Del. Laws, c. 349, § 13; 70 Del. Laws, c. 587, § 23; 71 Del. Laws, c. 339, § 47; 74 Del. Laws, c. 84, § 16; 77 Del. Laws, c. 253, §§ 42, 43; 77 Del. Laws, c. 290, § 15; 81 Del. Laws, c. 86, §§ 23-26 https://library.partnertax.ai/us-de/stat/8-257 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 21; 59 Del. Laws, c. 437, §§ 23, 24; 64 Del. Laws, c. 112, § 44; 66 Del. Laws, c. 352, §§ 7, 8; 70 Del. Laws, c. 349, § 14; 70 Del. Laws, c. 587, § 24; 71 Del. Laws, c. 339, § 48; 74 Del. Laws, c. 84, § 17; 77 Del. Laws, c. 253, § 44; 79 Del. Laws, c. 72, § 9; 81 Del. Laws, c. 86, §§ 27-29 https://library.partnertax.ai/us-de/stat/8-258 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 22; 57 Del. Laws, c. 148, § 26; 76 Del. Laws, c. 145, § 10; 77 Del. Laws, c. 253, §§ 45, 46; 81 Del. Laws, c. 86, § 30 https://library.partnertax.ai/us-de/stat/8-259 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 23 https://library.partnertax.ai/us-de/stat/8-260 56 Del. Laws, c. 50; 64 Del. Laws, c. 112, § 45; 84 Del. Laws, c. 98, § 8 https://library.partnertax.ai/us-de/stat/8-261 56 Del. Laws, c. 50; 84 Del. Laws, c. 309, § 4 https://library.partnertax.ai/us-de/stat/8-262 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 24; 57 Del. Laws, c. 148, §§ 27-29; 59 Del. Laws, c. 106, § 12; 60 Del. Laws, c. 371, §§ 3-12; 63 Del. Laws, c. 25, § 14; 63 Del. Laws, c. 152, §§ 1, 2; 64 Del. Laws, c. 112, §§ 46-54; 66 Del. Laws, c. 136, §§ 30-32; 66 Del. Laws, c. 352, § 9; 67 Del. Laws, c. 376, §§ 19, 20; 68 Del. Laws, c. 337, §§ 3, 4; 69 Del. Laws, c. 61, § 10; 69 Del. Laws, c. 262, §§ 1-9; 70 Del. Laws, c. 79, § 16; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 299, §§ 2, 3; 70 Del. Laws, c. 349, § 22; 71 Del. Laws, c. 120, § 15; 71 Del. Laws, c. 339, §§ 49-52; 73 Del. Laws, c. 82, § 21; 76 Del. Laws, c. 145, §§ 11-16; 77 Del. Laws, c. 14, §§ 12, 13; 77 Del. Laws, c. 253, §§ 47-50; 77 Del. Laws, c. 290, §§ 16, 17; 79 Del. Laws, c. 72, §§ 10, 11; 79 Del. Laws, c. 122, §§ 6, 7; 80 Del. Laws, c. 265, §§ 8-11; 81 Del. Laws, c. 354, §§ 9, 10, 17; 82 Del. Laws, c. 45, § 15; 82 Del. Laws, c. 256, § 15; 83 Del. Laws, c. 377, § 9; 84 Del. Laws, c. 98, § 9 https://library.partnertax.ai/us-de/stat/8-263 66 Del. Laws, c. 352, § 10; 67 Del. Laws, c. 190, § 6; 70 Del. Laws, c. 349, §§ 15, 20; 70 Del. Laws, c. 587, § 25; 71 Del. Laws, c. 339, §§ 53, 54; 73 Del. Laws, c. 82, §§ 22-26; 73 Del. Laws, c. 298, § 10; 74 Del. Laws, c. 84, § 18; 77 Del. Laws, c. 253, §§ 51-53; 77 Del. Laws, c. 290, §§ 18, 19; 78 Del. Laws, c. 273, § 2; 79 Del. Laws, c. 72, § 12; 81 Del. Laws, c. 86, § 31 https://library.partnertax.ai/us-de/stat/8-264 69 Del. Laws, c. 61, § 11; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 349, §§ 16, 21; 70 Del. Laws, c. 587, § 26; 71 Del. Laws, c. 339, §§ 55, 56; 74 Del. Laws, c. 84, § 19; 77 Del. Laws, c. 253, §§ 54-56; 77 Del. Laws, c. 290, §§ 20, 21; 79 Del. Laws, c. 72, § 13; 81 Del. Laws, c. 86, § 32 https://library.partnertax.ai/us-de/stat/8-265 72 Del. Laws, c. 123, § 10; 73 Del. Laws, c. 82, §§ 27-29; 73 Del. Laws, c. 329, § 45; 75 Del. Laws, c. 30, §§ 4-18; 78 Del. Laws, c. 96, § 7; 78 Del. Laws, c. 273, § 3; 83 Del. Laws, c. 377, § 10; 84 Del. Laws, c. 98, § 10 https://library.partnertax.ai/us-de/stat/8-266 72 Del. Laws, c. 123, § 11; 73 Del. Laws, c. 82, §§ 30-32; 73 Del. Laws, c. 329, § 46; 74 Del. Laws, c. 84, § 20; 75 Del. Laws, c. 30, §§ 19-27; 77 Del. Laws, c. 253, § 57; 77 Del. Laws, c. 290, § 22; 82 Del. Laws, c. 45, § 16; 82 Del. Laws, c. 256, § 16; 83 Del. Laws, c. 377, § 11; 84 Del. Laws, c. 98, § 11 https://library.partnertax.ai/us-de/stat/8-267 77 Del. Laws, c. 290, § 23; 78 Del. Laws, c. 273, § 4; 81 Del. Laws, c. 86, §§ 33-35; 82 Del. Laws, c. 256, § 14 https://library.partnertax.ai/us-de/stat/8-268 84 Del. Laws, c. 309, § 5 https://library.partnertax.ai/us-de/stat/8-271 56 Del. Laws, c. 50; 57 Del. Laws, c. 148, § 30; 64 Del. Laws, c. 112, § 55; 65 Del. Laws, c. 127, § 9; 75 Del. Laws, c. 30, § 28; 77 Del. Laws, c. 253, § 58 https://library.partnertax.ai/us-de/stat/8-272 56 Del. Laws, c. 50; 84 Del. Laws, c. 98, § 12 https://library.partnertax.ai/us-de/stat/8-273 56 Del. Laws, c. 50; 70 Del. Laws, c. 349, § 23; 77 Del. Laws, c. 253, § 59 https://library.partnertax.ai/us-de/stat/8-274 56 Del. Laws, c. 50; 59 Del. Laws, c. 106, § 13; 66 Del. Laws, c. 136, § 33; 77 Del. Laws, c. 290, § 24 https://library.partnertax.ai/us-de/stat/8-275 56 Del. Laws, c. 50; 57 Del. Laws, c. 148, §§ 31, 32; 59 Del. Laws, c. 106, § 14; 66 Del. Laws, c. 136, § 34; 77 Del. Laws, c. 14, § 14; 77 Del. Laws, c. 290, § 25; 82 Del. Laws, c. 45, § 17; 83 Del. Laws, c. 377, § 12 https://library.partnertax.ai/us-de/stat/8-276 56 Del. Laws, c. 50; 66 Del. Laws, c. 136, § 35; 77 Del. Laws, c. 253, § 60; 83 Del. Laws, c. 377, § 13 https://library.partnertax.ai/us-de/stat/8-277 56 Del. Laws, c. 50; 70 Del. Laws, c. 79, § 17; 71 Del. Laws, c. 120, § 16; 78 Del. Laws, c. 96, §§ 8, 9 https://library.partnertax.ai/us-de/stat/8-278 56 Del. Laws, c. 50; 66 Del. Laws, c. 136, § 36; 77 Del. Laws, c. 290, § 26 https://library.partnertax.ai/us-de/stat/8-279 56 Del. Laws, c. 50; 66 Del. Laws, c. 136, § 37 https://library.partnertax.ai/us-de/stat/8-280 56 Del. Laws, c. 50; 66 Del. Laws, c. 136, § 38; 67 Del. Laws, c. 376, §§ 21-25; 69 Del. Laws, c. 266, §§ 1-17; 70 Del. Laws, c. 186, § 1; 77 Del. Laws, c. 253, § 61 https://library.partnertax.ai/us-de/stat/8-281 56 Del. Laws, c. 50; 66 Del. Laws, c. 136, § 39; 67 Del. Laws, c. 376, §§ 26-28; 68 Del. Laws, c. 163, § 1; 69 Del. Laws, c. 266, §§ 18-21; 70 Del. Laws, c. 299, § 4; 71 Del. Laws, c. 120, §§ 17, 18; 77 Del. Laws, c. 253, § 62 https://library.partnertax.ai/us-de/stat/8-380 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 29; 64 Del. Laws, c. 353, § 1; 79 Del. Laws, c. 122, § 9 https://library.partnertax.ai/us-de/stat/8-381 56 Del. Laws, c. 50; 58 Del. Laws, c. 235, § 7; 64 Del. Laws, c. 112, § 62; 67 Del. Laws, c. 190, § 9; 70 Del. Laws, c. 79, § 18; 71 Del. Laws, c. 339, §§ 82-85; 77 Del. Laws, c. 290, §§ 31, 32; 78 Del. Laws, c. 273, §§ 9, 10; 79 Del. Laws, c. 122, § 9 https://library.partnertax.ai/us-de/stat/8-382 56 Del. Laws, c. 50; 64 Del. Laws, c. 112, § 63; 67 Del. Laws, c. 190, § 10; 71 Del. Laws, c. 339, § 86; 77 Del. Laws, c. 290, §§ 33, 34; 79 Del. Laws, c. 72, § 15; 79 Del. Laws, c. 122, § 9 https://library.partnertax.ai/us-de/stat/8-383 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 30; 79 Del. Laws, c. 122, § 9 https://library.partnertax.ai/us-de/stat/8-384 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, § 87; 79 Del. Laws, c. 122, § 9 https://library.partnertax.ai/us-de/stat/8-385 64 Del. Laws, c. 112, § 64; 79 Del. Laws, c. 122, § 9 https://library.partnertax.ai/us-de/stat/8-388 64 Del. Laws, c. 321, § 2; 65 Del. Laws, c. 127, § 11; 70 Del. Laws, c. 587, § 33; 75 Del. Laws, c. 30, §§ 29-45; 78 Del. Laws, c. 96, § 14; 79 Del. Laws, c. 122, § 10; 83 Del. Laws, c. 377, § 15 https://library.partnertax.ai/us-de/stat/8-389 64 Del. Laws, c. 321, § 3; 71 Del. Laws, c. 339, § 88; 75 Del. Laws, c. 30, §§ 46-66; 79 Del. Laws, c. 122, § 10 https://library.partnertax.ai/us-de/stat/8-390 70 Del. Laws, c. 79, § 20; 71 Del. Laws, c. 120, §§ 20-29; 75 Del. Laws, c. 30, §§ 67-79; 77 Del. Laws, c. 253, § 66; 77 Del. Laws, c. 290, § 35; 78 Del. Laws, c. 273, § 11; 79 Del. Laws, c. 122, § 10; 82 Del. Laws, c. 45, § 19; 84 Del. Laws, c. 98, § 13 https://library.partnertax.ai/us-de/stat/8-391 56 Del. Laws, c. 50; 56 Del. Laws, c. 186, § 31; 57 Del. Laws, c. 150, §§ 1-8; 57 Del. Laws, c. 421, § 14; 58 Del. Laws, c. 235, §§ 8, 9; 58 Del. Laws, c. 450, § 9; 59 Del. Laws, c. 106, § 18; 61 Del. Laws, c. 79, § 1; 62 Del. Laws, c. 356; 63 Del. Laws, c. 376, §§ 1, 2; 64 Del. Laws, c. 112, §§ 65-67; 64 Del. Laws, c. 317, §§ 4(a)-(h); 64 Del. Laws, c. 321, § 4; 65 Del. Laws, c. 127, § 12; 65 Del. Laws, c. 234, § 2; 66 Del. Laws, c. 352, §§ 13, 14; 67 Del. Laws, c. 99, § 1; 67 Del. Laws, c. 190, §§ 11, 12; 67 Del. Laws, c. 229, §§ 2-11; 67 Del. Laws, c. 363, § 1; 68 Del. Laws, c. 163, §§ 3, 4; 68 Del. Laws, c. 246, §§ 1-3; 69 Del. Laws, c. 52, § 1; 69 Del. Laws, c. 221, §§ 2, 3; 69 Del. Laws, c. 245, § 1; 70 Del. Laws, c. 79, § 21; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 587, §§ 34, 35; 71 Del. Laws, c. 120, §§ 30, 31; 71 Del. Laws, c. 339, §§ 89-91; 72 Del. Laws, c. 123, § 12; 74 Del. Laws, c. 9, §§ 8, 9; 74 Del. Laws, c. 51, §§ 1-9; 74 Del. Laws, c. 118, § 2; 75 Del. Laws, c. 306, § 7; 76 Del. Laws, c. 286, § 1; 77 Del. Laws, c. 78, §§ 39-55; 77 Del. Laws, c. 253, § 67; 78 Del. Laws, c. 96, § 15; 78 Del. Laws, c. 273, § 12; 79 Del. Laws, c. 72, §§ 16-18; 79 Del. Laws, c. 122, § 11; 80 Del. Laws, c. 40, § 15; 82 Del. Laws, c. 45, § 20; 82 Del. Laws, c. 256, § 21 https://library.partnertax.ai/us-de/stat/8-392 2026-05-05 https://library.partnertax.ai/us-de/stat/8-393 56 Del. Laws, c. 50; 79 Del. Laws, c. 122, § 11 https://library.partnertax.ai/us-de/stat/8-394 56 Del. Laws, c. 50; 79 Del. Laws, c. 122, § 11 https://library.partnertax.ai/us-de/stat/8-395 56 Del. Laws, c. 50; 59 Del. Laws, c. 443, § 1; 64 Del. Laws, c. 112, § 68; 71 Del. Laws, c. 339, §§ 92, 93; 73 Del. Laws, c. 298, §§ 13, 14; 78 Del. Laws, c. 96, §§ 16-19; 79 Del. Laws, c. 122, § 11 https://library.partnertax.ai/us-de/stat/8-396 56 Del. Laws, c. 50; 71 Del. Laws, c. 339, § 94; 79 Del. Laws, c. 122, § 11 https://library.partnertax.ai/us-de/stat/8-397 56 Del. Laws, c. 50; 79 Del. Laws, c. 122, § 11 https://library.partnertax.ai/us-de/stat/8-398 56 Del. Laws, c. 50; 79 Del. Laws, c. 122, § 11 https://library.partnertax.ai/us-de/stat/8-501 21 Del. Laws, c. 166, § 1; 22 Del. Laws, c. 15, § 1; 35 Del. Laws, c. 5, § 2; 36 Del. Laws, c. 6, § 1; 38 Del. Laws, c. 10, §§ 1-3; 55 Del. Laws, c. 90, § 1; 57 Del. Laws, c. 65, §§ 1, 2; 70 Del. Laws, c. 186, § 1; 77 Del. Laws, c. 253, § 68; 78 Del. Laws, c. 96, §§ 20, 21 https://library.partnertax.ai/us-de/stat/8-502 21 Del. Laws, c. 166, §§ 2, 3; 22 Del. Laws, c. 15, §§ 2, 3; 22 Del. Laws, c. 16, § 1; 27 Del. Laws, c. 19, § 1; 28 Del. Laws, c. 9, § 1; 35 Del. Laws, c. 5, § 3; 36 Del. Laws, c. 6, § 2; 37 Del. Laws, c. 7, § 1; 51 Del. Laws, c. 102; 54 Del. Laws, c. 88, § 14; 55 Del. Laws, c. 90, § 1; 57 Del. Laws, c. 421, § 15; 58 Del. Laws, c. 216, § 2; 58 Del. Laws, c. 450, § 1; 60 Del. Laws, c. 353, §§ 1-3; 64 Del. Laws, c. 317, § 3; 67 Del. Laws, c. 190, § 13; 67 Del. Laws, c. 229, § 12; 67 Del. Laws, c. 376, § 29; 69 Del. Laws, c. 53, § 1; 69 Del. Laws, c. 54, § 1; 71 Del. Laws, c. 339, §§ 95-97; 74 Del. Laws, c. 51, § 10; 75 Del. Laws, c. 306, §§ 18-21; 77 Del. Laws, c. 78, § 56; 79 Del. Laws, c. 72, § 19; 81 Del. Laws, c. 53, § 2; 81 Del. Laws, c. 86, § 38; 81 Del. Laws, c. 354, § 13; 83 Del. Laws, c. 377, § 16; 85 Del. Laws, c. 48, § 12 https://library.partnertax.ai/us-de/stat/8-503 21 Del. Laws, c. 166, § 4; 22 Del. Laws, c. 15, § 4; 22 Del. Laws, c. 16, § 2; 22 Del. Laws, c. 259, § 1; 24 Del. Laws, c. 47, § 1; 27 Del. Laws, c. 19, §§ 2, 3; 27 Del. Laws, c. 20, § 1; 35 Del. Laws, c. 5, § 4; 36 Del. Laws, c. 6, § 3; 37 Del. Laws, c. 7, § 2; 41 Del. Laws, c. 5, § 1; 44 Del. Laws, c. 3, § 1; 48 Del. Laws, c. 355, § 1; 53 Del. Laws, c. 116; 53 Del. Laws, c. 144; 55 Del. Laws, c. 90, § 1; 57 Del. Laws, c. 150, §§ 10-12; 58 Del. Laws, c. 450, § 2; 59 Del. Laws, c. 450, § 1; 64 Del. Laws, c. 317, §§ 2(a)-(d); 67 Del. Laws, c. 190, § 14; 68 Del. Laws, c. 81, §§ 1, 2; 71 Del. Laws, c. 339, § 98; 74 Del. Laws, c. 51, § 11; 75 Del. Laws, c. 306, § 22; 76 Del. Laws, c. 286, §§ 2-4; 77 Del. Laws, c. 78, §§ 57, 58; 77 Del. Laws, c. 216, § 1; 77 Del. Laws, c. 253, § 69; 79 Del. Laws, c. 12, § 1; 79 Del. Laws, c. 72, § 20; 79 Del. Laws, c. 212, §§ 4-6; 81 Del. Laws, c. 53, §§ 3, 4; 81 Del. Laws, c. 425, § 3; 82 Del. Laws, c. 45, § 21; 83 Del. Laws, c. 377, § 17; 85 Del. Laws, c. 48, § 13 https://library.partnertax.ai/us-de/stat/8-504 21 Del. Laws, c. 166, § 5; 22 Del. Laws, c. 15, § 5; 22 Del. Laws, c. 16, § 3; 22 Del. Laws, c. 260, § 1; 27 Del. Laws, c. 21, § 1; 35 Del. Laws, c. 5, § 5; 36 Del. Laws, c. 6, § 4; 55 Del. Laws, c. 90, § 1; 57 Del. Laws, c. 421, §§ 16, 17; 58 Del. Laws, c. 450, § 3; 60 Del. Laws, c. 353, §§ 4-6; 64 Del. Laws, c. 112, § 69; 68 Del. Laws, c. 81, § 3; 68 Del. Laws, c. 246, § 4; 69 Del. Laws, c. 54, § 2; 71 Del. Laws, c. 339, §§ 99, 100; 74 Del. Laws, c. 51, § 12 https://library.partnertax.ai/us-de/stat/8-505 21 Del. Laws, c. 166, § 17; 22 Del. Laws, c. 15, § 17; 36 Del. Laws, c. 6, § 8; 37 Del. Laws, c. 7, § 3; 41 Del. Laws, c. 7, § 1; 55 Del. Laws, c. 90, § 1; 56 Del. Laws, c. 186, § 32; 57 Del. Laws, c. 712, § 1; 58 Del. Laws, c. 450, § 4; 60 Del. Laws, c. 371, § 15; 67 Del. Laws, c. 190, §§ 15, 16; 70 Del. Laws, c. 79, § 22; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 339, § 101; 77 Del. Laws, c. 253, § 70; 85 Del. Laws, c. 48, § 14 https://library.partnertax.ai/us-de/stat/8-506 2026-05-05 https://library.partnertax.ai/us-de/stat/8-507 21 Del. Laws, c. 166, § 6; 22 Del. Laws, c. 15, § 6; 36 Del. Laws, c. 6, § 5; 55 Del. Laws, c. 90, § 1; 58 Del. Laws, c. 450, § 5 https://library.partnertax.ai/us-de/stat/8-508 21 Del. Laws, c. 166, § 7; 22 Del. Laws, c. 15, § 7; 36 Del. Laws, c. 6, § 6; 55 Del. Laws, c. 90, § 1; 71 Del. Laws, c. 339, § 103 https://library.partnertax.ai/us-de/stat/8-509 21 Del. Laws, c. 166, § 14; 22 Del. Laws, c. 15, § 14; 36 Del. Laws, c. 6, § 7; 55 Del. Laws, c. 90, § 1; 57 Del. Laws, c. 712, § 2 https://library.partnertax.ai/us-de/stat/8-510 21 Del. Laws, c. 166, § 10; 22 Del. Laws, c. 15, § 9; 27 Del. Laws, c. 21, § 2; 36 Del. Laws, c. 6, § 10; 44 Del. Laws, c. 3, § 2; 55 Del. Laws, c. 90, § 1; 57 Del. Laws, c. 712, §§ 3-5; 58 Del. Laws, c. 450, § 6; 71 Del. Laws, c. 339, § 104; 75 Del. Laws, c. 306, § 23 https://library.partnertax.ai/us-de/stat/8-511 21 Del. Laws, c. 166, § 11; 22 Del. Laws, c. 15, § 11; 36 Del. Laws, c. 6, § 11; 55 Del. Laws, c. 90, § 1; 57 Del. Laws, c. 712, § 6; 58 Del. Laws, c. 450, § 7; 71 Del. Laws, c. 339, § 105; 75 Del. Laws, c. 306, § 24 https://library.partnertax.ai/us-de/stat/8-512 21 Del. Laws, c. 166, § 12; 22 Del. Laws, c. 15, § 12; 26 Del. Laws, c. 11, § 1; 28 Del. Laws, c. 10, § 1; 36 Del. Laws, c. 6, § 12; 55 Del. Laws, c. 90, § 1; 70 Del. Laws, c. 587, § 37; 73 Del. Laws, c. 298, § 15 https://library.partnertax.ai/us-de/stat/8-513 21 Del. Laws, c. 166, § 13; 22 Del. Laws, c. 15, § 13; 36 Del. Laws, c. 6, § 13; 55 Del. Laws, c. 90, § 1 https://library.partnertax.ai/us-de/stat/8-514 21 Del. Laws, c. 166, § 15; 22 Del. Laws, c. 15, § 15; 36 Del. Laws, c. 6, § 15; 55 Del. Laws, c. 90, § 1; 57 Del. Laws, c. 712, § 7; 71 Del. Laws, c. 339, § 106; 75 Del. Laws, c. 306, § 25 https://library.partnertax.ai/us-de/stat/8-515 21 Del. Laws, c. 166, § 17; 22 Del. Laws, c. 15, § 17; 36 Del. Laws, c. 6, § 8; 37 Del. Laws, c. 7, § 3; 55 Del. Laws, c. 90, § 1 https://library.partnertax.ai/us-de/stat/8-516 21 Del. Laws, c. 166, § 9; 22 Del. Laws, c. 15, § 9; 36 Del. Laws, c. 6, § 9; 55 Del. Laws, c. 90, § 1 https://library.partnertax.ai/us-de/stat/8-517 27 Del. Laws, c. 80, §§ 1, 2; 28 Del. Laws, c. 11, § 1; 34 Del. Laws, c. 10, §§ 1, 2; 36 Del. Laws, c. 6, § 14; 55 Del. Laws, c. 90, § 1; 75 Del. Laws, c. 306, § 26 https://library.partnertax.ai/us-de/stat/8-518 49 Del. Laws, c. 185, § 1; 55 Del. Laws, c. 90, § 1; 71 Del. Laws, c. 339, § 107 https://library.partnertax.ai/us-de/stat/8-601 57 Del. Laws, c. 127; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/8-602 57 Del. Laws, c. 127. https://library.partnertax.ai/us-de/stat/8-603 57 Del. Laws, c. 127; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/8-604 57 Del. Laws, c. 127. https://library.partnertax.ai/us-de/stat/8-605 57 Del. Laws, c. 127; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/8-606 57 Del. Laws, c. 127; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/8-607 57 Del. Laws, c. 127; 71 Del. Laws, c. 339, § 108; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/8-608 57 Del. Laws, c. 127; 71 Del. Laws, c. 339, § 109; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/8-609 57 Del. Laws, c. 127; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/8-610 57 Del. Laws, c. 127; 71 Del. Laws, c. 339, § 110; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/8-611 57 Del. Laws, c. 127; 64 Del. Laws, c. 112, § 70; 71 Del. Laws, c. 339, § 111; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/8-612 57 Del. Laws, c. 127; 71 Del. Laws, c. 339, § 112; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/8-613 57 Del. Laws, c. 127; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/8-614 57 Del. Laws, c. 127; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/8-615 57 Del. Laws, c. 127; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/8-616 57 Del. Laws, c. 127; 71 Del. Laws, c. 339, § 113; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/8-617 57 Del. Laws, c. 127; 61 Del. Laws, c. 357, § 1; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/8-618 57 Del. Laws, c. 127; 57 Del. Laws, c. 421, § 19; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/8-619 57 Del. Laws, c. 127; 80 Del. Laws, c. 184, § 1 https://library.partnertax.ai/us-de/stat/9-101 2026-05-05 https://library.partnertax.ai/us-de/stat/9-102 19 Del. Laws, c. 835; 20 Del. Laws, c. 147; 20 Del. Laws, c. 629; 20 Del. Laws, c. 650 https://library.partnertax.ai/us-de/stat/9-103 19 Del. Laws, c. 835; 20 Del. Laws, c. 147; 20 Del. Laws, c. 629; 20 Del. Laws, c. 650 https://library.partnertax.ai/us-de/stat/9-104 19 Del. Laws, c. 835; 20 Del. Laws, c. 147; 20 Del. Laws, c. 629; 20 Del. Laws, c. 650 https://library.partnertax.ai/us-de/stat/9-105 40 Del. Laws, c. 6 https://library.partnertax.ai/us-de/stat/9-106 2026-05-05 https://library.partnertax.ai/us-de/stat/9-107 2026-05-05 https://library.partnertax.ai/us-de/stat/9-301 21 Del. Laws, c. 22, § 2; 22 Del. Laws, c. 50, § 6; 22 Del. Laws, c. 52; 22 Del. Laws, c. 54, § 2; 24 Del. Laws, c. 52, § 1; 28 Del. Laws, c. 76, §§ 1, 2; 31 Del. Laws, c. 13, § 3; 40 Del. Laws, c. 126, § 2; 57 Del. Laws, c. 264, § 17; 57 Del. Laws, c. 762, §§ 2A, 2B; 60 Del. Laws, c. 468, §§ 1, 2; 71 Del. Laws, c. 401, § 1 https://library.partnertax.ai/us-de/stat/9-302 55 Del. Laws, c. 85, § 3L; 57 Del. Laws, c. 762, § 2E; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 2; 73 Del. Laws, c. 35, § 1; 77 Del. Laws, c. 365, § 1; 84 Del. Laws, c. 42, § 1; 84 Del. Laws, c. 117, § 1 https://library.partnertax.ai/us-de/stat/9-303 21 Del. Laws, c. 22, § 5; 22 Del. Laws, c. 50, § 4; 22 Del. Laws, c. 54, § 5; 28 Del. Laws, c. 76, § 4; 31 Del. Laws, c. 13, § 6; 40 Del. Laws, c. 126, § 5; 56 Del. Laws, c. 103, § 6 https://library.partnertax.ai/us-de/stat/9-304 55 Del. Laws, c. 85, § 3E; 57 Del. Laws, c. 762, § 2I; 73 Del. Laws, c. 35, § 2 https://library.partnertax.ai/us-de/stat/9-305 21 Del. Laws, c. 23, § 1; 28 Del. Laws, c. 76, § 13; 31 Del. Laws, c. 13, § 14; 34 Del. Laws, c. 86; 55 Del. Laws, c. 85, § 3C; 55 Del. Laws, c. 250, §§ 1-3; 56 Del. Laws, c. 103, § 7; 57 Del. Laws, c. 762, §§ 2F, 2G; 66 Del. Laws, c. 191, §§ 1, 2; 73 Del. Laws, c. 35, § 3; 78 Del. Laws, c. 338, § 1 https://library.partnertax.ai/us-de/stat/9-306 76 Del. Laws, c. 409, § 1 https://library.partnertax.ai/us-de/stat/9-307 2026-05-05 https://library.partnertax.ai/us-de/stat/9-308 16 Del. Laws, c. 477, § 2; 18 Del. Laws, c. 229, § 6; 22 Del. Laws, c. 42; 34 Del. Laws, c. 154, § 8; 55 Del. Laws, c. 85, § 3E; 57 Del. Laws, c. 762, § 2L https://library.partnertax.ai/us-de/stat/9-309 42 Del. Laws, c. 104, § 1; 50 Del. Laws, c. 54, § 1; 55 Del. Laws, c. 85, § 3D; 57 Del. Laws, c. 762, § 2H; 63 Del. Laws, c. 166, §§ 1, 2 https://library.partnertax.ai/us-de/stat/9-310 74 Del. Laws, c. 114, § 1; 85 Del. Laws, c. 225, § 4 https://library.partnertax.ai/us-de/stat/9-311 36 Del. Laws, c. 118; 37 Del. Laws, c. 100; 55 Del. Laws, c. 85, § 3K; 57 Del. Laws, c. 762, § 2N https://library.partnertax.ai/us-de/stat/9-312 56 Del. Laws, c. 471; 57 Del. Laws, c. 762, § 2O https://library.partnertax.ai/us-de/stat/9-313 57 Del. Laws, c. 465; 60 Del. Laws, c. 134, § 1; 60 Del. Laws, c. 672, § 1 https://library.partnertax.ai/us-de/stat/9-314 21 Del. Laws, c. 22, § 8; 22 Del. Laws, c. 273, § 5; 26 Del. Laws, c. 83, § 3; 46 Del. Laws, c. 130, § 1; 55 Del. Laws, c. 85, § 3G; 57 Del. Laws, c. 762, § 2P; 58 Del. Laws, c. 463; 59 Del. Laws, c. 11, § 1; 62 Del. Laws, c. 16, § 1; 63 Del. Laws, c. 45, § 1; 63 Del. Laws, c. 153, §§ 1, 2; 64 Del. Laws, c. 174, §§ 1, 2; 71 Del. Laws, c. 401, § 3; 74 Del. Laws, c. 238, § 1; 77 Del. Laws, c. 68, § 1; 84 Del. Laws, c. 105, § 1 https://library.partnertax.ai/us-de/stat/9-315 38 Del. Laws, c. 71, § 4 https://library.partnertax.ai/us-de/stat/9-316 16 Del. Laws, c. 310, § 1; 55 Del. Laws, c. 85, § 3H; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-317 26 Del. Laws, c. 255, §§ 1, 2; 27 Del. Laws, c. 4; 31 Del. Laws, c. 13, § 12; 59 Del. Laws, c. 366, § 1 https://library.partnertax.ai/us-de/stat/9-318 28 Del. Laws, c. 76, § 19; 55 Del. Laws, c. 85, § 3I; 57 Del. Laws, c. 762, § 2Q https://library.partnertax.ai/us-de/stat/9-319 78 Del. Laws, c. 129, § 4 https://library.partnertax.ai/us-de/stat/9-320 81 Del. Laws, c. 152, § 1 https://library.partnertax.ai/us-de/stat/9-321 83 Del. Laws, c. 341, § 8 https://library.partnertax.ai/us-de/stat/9-330 22 Del. Laws, c. 54, § 5; 28 Del. Laws, c. 76, § 4; 31 Del. Laws, c. 13, § 17; 40 Del. Laws, c. 126, § 6; 65 Del. Laws, c. 133, § 2; 67 Del. Laws, c. 415, § 1; 80 Del. Laws, c. 166, § 1 https://library.partnertax.ai/us-de/stat/9-331 21 Del. Laws, c. 22, § 5; 22 Del. Laws, c. 50, § 5; 22 Del. Laws, c. 54, § 5; 28 Del. Laws, c. 76, § 6; 31 Del. Laws, c. 13, § 5; 40 Del. Laws, c. 126, § 6 https://library.partnertax.ai/us-de/stat/9-332 33 Del. Laws, c. 72, § 3; 71 Del. Laws, c. 401, § 4; repealed by 78 Del. Laws, c. 249, § 1, eff. June 5, 2012. https://library.partnertax.ai/us-de/stat/9-333 28 Del. Laws, c. 76, § 3; 31 Del. Laws, c. 13, § 7 https://library.partnertax.ai/us-de/stat/9-334 21 Del. Laws, c. 22, § 5; 22 Del. Laws, c. 50, § 3; 22 Del. Laws, c. 54, § 5; 28 Del. Laws, c. 76, § 3; 31 Del. Laws, c. 13, § 7; 40 Del. Laws, c. 126, § 3; 71 Del. Laws, c. 401, §§ 5, 6 https://library.partnertax.ai/us-de/stat/9-335 2026-05-05 https://library.partnertax.ai/us-de/stat/9-336 16 Del. Laws, c. 315, § 1; 28 Del. Laws, c. 76, § 3; 31 Del. Laws, c. 13, § 7; 40 Del. Laws, c. 126, § 4; 71 Del. Laws, c. 401, §§ 7, 8 https://library.partnertax.ai/us-de/stat/9-337 2026-05-05 https://library.partnertax.ai/us-de/stat/9-338 28 Del. Laws, c. 76, § 3; 31 Del. Laws, c. 13, § 7; 40 Del. Laws, c. 126, § 4 https://library.partnertax.ai/us-de/stat/9-339 21 Del. Laws, c. 22, § 5; 22 Del. Laws, c. 50, § 3; 22 Del. Laws, c. 54, § 5; 28 Del. Laws, c. 76, § 3; 31 Del. Laws, c. 13, § 7; 40 Del. Laws, c. 126, § 3 https://library.partnertax.ai/us-de/stat/9-340 2026-05-05 https://library.partnertax.ai/us-de/stat/9-341 2026-05-05 https://library.partnertax.ai/us-de/stat/9-342 45 Del. Laws, c. 119, §§ 1, 2 https://library.partnertax.ai/us-de/stat/9-343 28 Del. Laws, c. 76, § 9; 31 Del. Laws, c. 13, § 26 https://library.partnertax.ai/us-de/stat/9-344 2026-05-05 https://library.partnertax.ai/us-de/stat/9-345 22 Del. Laws, c. 273, § 4; 28 Del. Laws, c. 76, § 9; 31 Del. Laws, c. 13, § 19 https://library.partnertax.ai/us-de/stat/9-346 22 Del. Laws, c. 273, § 7; 28 Del. Laws, c. 76, § 9; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-347 28 Del. Laws, c. 76, § 4; 31 Del. Laws, c. 13, § 17 https://library.partnertax.ai/us-de/stat/9-348 38 Del. Laws, c. 71, §§ 1-3; 50 Del. Laws, c. 343, § 1 https://library.partnertax.ai/us-de/stat/9-349 78 Del. Laws, c. 288, § 9; 82 Del. Laws, c. 36, § 1; 83 Del. Laws, c. 65, § 2; 84 Del. Laws, c. 124, § 1; 84 Del. Laws, c. 513, § 1 https://library.partnertax.ai/us-de/stat/9-501 45 Del. Laws, c. 123, § 2; 46 Del. Laws, c. 292, § 1; 55 Del. Laws, c. 85, §§ 4A, 4B; 57 Del. Laws, c. 762, § 3B; 59 Del. Laws, c. 180, § 2; 60 Del. Laws, c. 133, § 1; 64 Del. Laws, c. 357, § 1; 71 Del. Laws, c. 401, §§ 9-11 https://library.partnertax.ai/us-de/stat/9-502 45 Del. Laws, c. 123, §§ 1, 31; 49 Del. Laws, c. 356, § 1; 55 Del. Laws, c. 85, § 4A; 58 Del. Laws, c. 45; 63 Del. Laws, c. 142, § 7; 64 Del. Laws, c. 318, § 1 https://library.partnertax.ai/us-de/stat/9-503 45 Del. Laws, c. 123, § 3; 46 Del. Laws, c. 292, § 2; 48 Del. Laws, c. 90, § 1; 55 Del. Laws, c. 85, § 4A; 59 Del. Laws, c. 180, § 3; 60 Del. Laws, c. 503, § 22 https://library.partnertax.ai/us-de/stat/9-504 45 Del. Laws, c. 123, § 5; 47 Del. Laws, c. 331, § 1; 55 Del. Laws, c. 85, § 4A; 60 Del. Laws, c. 503, § 22 https://library.partnertax.ai/us-de/stat/9-505 45 Del. Laws, c. 123, § 4; 46 Del. Laws, c. 292, § 3; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-506 45 Del. Laws, c. 123, § 6; 53 Del. Laws, c. 255; 55 Del. Laws, c. 85, § 4A; 59 Del. Laws, c. 215, § 1; 60 Del. Laws, c. 503, § 22; 64 Del. Laws, c. 357, § 4 https://library.partnertax.ai/us-de/stat/9-507 45 Del. Laws, c. 123, § 7; 47 Del. Laws, c. 331, § 2; 53 Del. Laws, c. 255; 55 Del. Laws, c. 85, § 4A; 58 Del. Laws, c. 44, §§ 1, 2; 60 Del. Laws, c. 503, § 22; 60 Del. Laws, c. 609, § 1; 76 Del. Laws, c. 355, § 1 https://library.partnertax.ai/us-de/stat/9-508 45 Del. Laws, c. 123, § 8; 47 Del. Laws, c. 331, § 3; 55 Del. Laws, c. 85, § 4A; 58 Del. Laws, c. 44, § 3; 60 Del. Laws, c. 609, § 2 https://library.partnertax.ai/us-de/stat/9-509 45 Del. Laws, c. 123, § 9; 55 Del. Laws, c. 85, § 4A; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 355, § 2 https://library.partnertax.ai/us-de/stat/9-510 45 Del. Laws, c. 123, § 9; 58 Del. Laws, c. 44, §§ 4-7; 60 Del. Laws, c. 503, § 22; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-511 45 Del. Laws, c. 123, § 10; 55 Del. Laws, c. 85, § 4A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-512 45 Del. Laws, c. 123, § 11; 53 Del. Laws, c. 255; 55 Del. Laws, c. 85, § 4A; 60 Del. Laws, c. 503, § 22 https://library.partnertax.ai/us-de/stat/9-513 45 Del. Laws, c. 123, § 12; 46 Del. Laws, c. 292, § 4; 48 Del. Laws, c. 94, § 1; 55 Del. Laws, c. 85, § 4A; 60 Del. Laws, c. 609, § 3 https://library.partnertax.ai/us-de/stat/9-514 45 Del. Laws, c. 123, § 13; 55 Del. Laws, c. 85, § 4A; 63 Del. Laws, c. 142, § 8; 64 Del. Laws, c. 318, § 2 https://library.partnertax.ai/us-de/stat/9-515 45 Del. Laws, c. 123, § 14; 46 Del. Laws, c. 292, § 5; 55 Del. Laws, c. 85, § 4A; 60 Del. Laws, c. 609, § 4 https://library.partnertax.ai/us-de/stat/9-516 45 Del. Laws, c. 123, § 5; 46 Del. Laws, c. 292, § 10; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-517 45 Del. Laws, c. 123, § 16; 55 Del. Laws, c. 85, § 4A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-518 45 Del. Laws, c. 123, § 33; 48 Del. Laws, c. 94, § 4; 59 Del. Laws, c. 215, § 2; 60 Del. Laws, c. 503, § 22 https://library.partnertax.ai/us-de/stat/9-519 45 Del. Laws, c. 123, §§ 17, 18; 48 Del. Laws, c. 94, § 2; 53 Del. Laws, c. 255; 55 Del. Laws, c. 85, § 4A; 60 Del. Laws, c. 503, § 22 https://library.partnertax.ai/us-de/stat/9-520 45 Del. Laws, c. 123, § 32; 48 Del. Laws, c. 94, § 3; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-521 45 Del. Laws, c. 123, § 18; 53 Del. Laws, c. 255; 60 Del. Laws, c. 503, § 22; 60 Del. Laws, c. 609, § 5 https://library.partnertax.ai/us-de/stat/9-522 45 Del. Laws, c. 123, § 19; 53 Del. Laws, c. 255; 55 Del. Laws, c. 85, § 4A; 60 Del. Laws, c. 503, § 22 https://library.partnertax.ai/us-de/stat/9-523 45 Del. Laws, c. 123, § 19; 53 Del. Laws, c. 255; 59 Del. Laws, c. 180, § 4; 60 Del. Laws, c. 503, § 22; 64 Del. Laws, c. 357, § 2 https://library.partnertax.ai/us-de/stat/9-524 45 Del. Laws, c. 123, § 20; 46 Del. Laws, c. 292, § 6; 47 Del. Laws, c. 331, § 4; 55 Del. Laws, c. 85, § 4A; 60 Del. Laws, c. 503, § 22; 60 Del. Laws, c. 609, § 6 https://library.partnertax.ai/us-de/stat/9-525 45 Del. Laws, c. 123, § 21; 55 Del. Laws, c. 85, § 4A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-526 45 Del. Laws, c. 123, § 22; 46 Del. Laws, c. 292, § 7; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-527 45 Del. Laws, c. 123, § 23; 46 Del. Laws, c. 292, §§ 8, 9; 55 Del. Laws, c. 85, § 4A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-528 45 Del. Laws, c. 123, § 24; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-529 45 Del. Laws, c. 123, § 25; 55 Del. Laws, c. 85, § 4A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-530 45 Del. Laws, c. 123, § 26 https://library.partnertax.ai/us-de/stat/9-531 45 Del. Laws, c. 123, § 27; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-532 45 Del. Laws, c. 123, § 28; 55 Del. Laws, c. 85, § 4A; 60 Del. Laws, c. 609, § 7 https://library.partnertax.ai/us-de/stat/9-533 45 Del. Laws, c. 123, § 30; 55 Del. Laws, c. 85, § 4A; 63 Del. Laws, c. 142, § 9 https://library.partnertax.ai/us-de/stat/9-534 45 Del. Laws, c. 123, § 29; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-535 63 Del. Laws, c. 130, § 2; 64 Del. Laws, c. 357, § 3 https://library.partnertax.ai/us-de/stat/9-551 48 Del. Laws, c. 331, § 2; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-552 48 Del. Laws, c. 331, §§ 1, 29; 49 Del. Laws, c. 356, § 2; 55 Del. Laws, c. 85, § 4A; 63 Del. Laws, c. 142, § 10; 64 Del. Laws, c. 318, § 3 https://library.partnertax.ai/us-de/stat/9-553 48 Del. Laws, c. 331, § 3; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-554 48 Del. Laws, c. 331, § 4; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-555 48 Del. Laws, c. 331, § 5; 55 Del. Laws, c. 85, § 4A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-556 48 Del. Laws, c. 331, § 6; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-557 48 Del. Laws, c. 331, § 7; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-558 48 Del. Laws, c. 331, § 8; 55 Del. Laws, c. 85, § 4A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-559 48 Del. Laws, c. 331; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-560 48 Del. Laws, c. 331, § 9; 55 Del. Laws, c. 85, § 4A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-561 48 Del. Laws, c. 331, § 10; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-562 48 Del. Laws, c. 331, § 11; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-563 48 Del. Laws, c. 331, § 12; 55 Del. Laws, c. 85, § 4A; 63 Del. Laws, c. 142, § 11; 64 Del. Laws, c. 318, § 4 https://library.partnertax.ai/us-de/stat/9-564 48 Del. Laws, c. 331, § 13; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-565 48 Del. Laws, c. 331, § 14; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-566 48 Del. Laws, c. 331, § 15; 55 Del. Laws, c. 85, § 4A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-567 48 Del. Laws, c. 331, § 16; 55 Del. Laws, c. 85, § 4A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-568 48 Del. Laws, c. 331, § 17; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-569 48 Del. Laws, c. 331, § 17; 55 Del. Laws, c. 85, § 4A; 62 Del. Laws, c. 256, § 1 https://library.partnertax.ai/us-de/stat/9-570 48 Del. Laws, c. 331, § 18; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-571 48 Del. Laws, c. 331, § 19; 55 Del. Laws, c. 85, § 4A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-572 48 Del. Laws, c. 331, § 20; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-573 48 Del. Laws, c. 331, § 21; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-574 48 Del. Laws, c. 331, § 22; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-575 48 Del. Laws, c. 331, § 23; 55 Del. Laws, c. 85, § 4A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-576 48 Del. Laws, c. 331, § 24 https://library.partnertax.ai/us-de/stat/9-577 48 Del. Laws, c. 331, § 25; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-578 48 Del. Laws, c. 331, § 26; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-579 48 Del. Laws, c. 331, § 28; 55 Del. Laws, c. 85, § 4A; 63 Del. Laws, c. 142, § 12 https://library.partnertax.ai/us-de/stat/9-580 48 Del. Laws, c. 331, § 27; 55 Del. Laws, c. 85, § 4A https://library.partnertax.ai/us-de/stat/9-601 49 Del. Laws, c. 112, § 1 https://library.partnertax.ai/us-de/stat/9-602 49 Del. Laws, c. 112, § 1; 57 Del. Laws, c. 762, § 4A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-603 49 Del. Laws, c. 112, § 1 https://library.partnertax.ai/us-de/stat/9-604 55 Del. Laws, c. 85, § 5 https://library.partnertax.ai/us-de/stat/9-610 49 Del. Laws, c. 112, § 1; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-611 49 Del. Laws, c. 112, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-612 49 Del. Laws, c. 112, § 1 https://library.partnertax.ai/us-de/stat/9-613 49 Del. Laws, c. 112, § 1 https://library.partnertax.ai/us-de/stat/9-614 49 Del. Laws, c. 112, § 1; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-615 49 Del. Laws, c. 112, § 1; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-616 49 Del. Laws, c. 112, § 2; 54 Del. Laws, c. 95, § 1; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-625 49 Del. Laws, c. 112, § 1; 50 Del. Laws, c. 165, § 1; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-626 49 Del. Laws, c. 112, § 1; 50 Del. Laws, c. 139, § 1; 50 Del. Laws, c. 567, § 1; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-627 49 Del. Laws, c. 112, § 1; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-628 49 Del. Laws, c. 112, § 1; 50 Del. Laws, c. 140, § 1; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-629 49 Del. Laws, c. 112, § 1; 50 Del. Laws, c. 567, § 2; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-630 49 Del. Laws, c. 112, § 1; 50 Del. Laws, c. 567, §§ 3, 4; 57 Del. Laws, c. 762, § 4B; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-631 49 Del. Laws, c. 112, § 1; 50 Del. Laws, c. 567, § 5; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-632 49 Del. Laws, c. 112, § 1; 50 Del. Laws, c. 567, § 6; 57 Del. Laws, c. 762, § 4B; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-633 49 Del. Laws, c. 112, § 1; 57 Del. Laws, c. 762, § 4B; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-634 49 Del. Laws, c. 112, § 1; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-650 49 Del. Laws, c. 112, § 1; 49 Del. Laws, c. 357; 50 Del. Laws, c. 567, § 7; 57 Del. Laws, c. 762, § 4B; 63 Del. Laws, c. 142, § 13; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-651 49 Del. Laws, c. 112, § 1; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-652 49 Del. Laws, c. 112, § 1; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-653 49 Del. Laws, c. 112, § 1; 57 Del. Laws, c. 762, § 4B; 63 Del. Laws, c. 142, § 14 https://library.partnertax.ai/us-de/stat/9-654 49 Del. Laws, c. 112, § 1; 50 Del. Laws, c. 405, § 1; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-655 49 Del. Laws, c. 112, § 1 https://library.partnertax.ai/us-de/stat/9-670 49 Del. Laws, c. 112, § 1; 54 Del. Laws, c. 95, § 2; 57 Del. Laws, c. 762, § 4B; 81 Del. Laws, c. 361, § 1 https://library.partnertax.ai/us-de/stat/9-671 49 Del. Laws, c. 112, § 1; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-672 49 Del. Laws, c. 112, § 1; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-673 49 Del. Laws, c. 112, § 1; 57 Del. Laws, c. 762, § 4B; 58 Del. Laws, c. 224. https://library.partnertax.ai/us-de/stat/9-680 49 Del. Laws, c. 112, § 1; 57 Del. Laws, c. 762, § 4B https://library.partnertax.ai/us-de/stat/9-701 52 Del. Laws, c. 42; 52 Del. Laws, c. 256; 71 Del. Laws, c. 401, § 12 https://library.partnertax.ai/us-de/stat/9-702 52 Del. Laws, c. 42; 55 Del. Laws, c. 85, § 6A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-703 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-710 52 Del. Laws, c. 42; 55 Del. Laws, c. 85, § 6B https://library.partnertax.ai/us-de/stat/9-711 52 Del. Laws, c. 42; 55 Del. Laws, c. 85, § 6C https://library.partnertax.ai/us-de/stat/9-712 52 Del. Laws, c. 42; 55 Del. Laws, c. 85, § 6D https://library.partnertax.ai/us-de/stat/9-713 52 Del. Laws, c. 42; 55 Del. Laws, c. 85, § 6E https://library.partnertax.ai/us-de/stat/9-714 52 Del. Laws, c. 42; 55 Del. Laws, c. 85, § 6F https://library.partnertax.ai/us-de/stat/9-715 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-716 52 Del. Laws, c. 42; 55 Del. Laws, c. 85, § 6G https://library.partnertax.ai/us-de/stat/9-717 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-718 52 Del. Laws, c. 42; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-719 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-720 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-721 52 Del. Laws, c. 42; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-740 52 Del. Laws, c. 42; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-741 52 Del. Laws, c. 42; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-742 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-743 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-744 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-745 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-746 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-747 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-748 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-749 52 Del. Laws, c. 42; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-750 52 Del. Laws, c. 42; 53 Del. Laws, c. 50, § 1; 55 Del. Laws, c. 85, § 6H https://library.partnertax.ai/us-de/stat/9-751 53 Del. Laws, c. 50, § 2; 55 Del. Laws, c. 85, § 6I https://library.partnertax.ai/us-de/stat/9-752 53 Del. Laws, c. 50, § 2; 55 Del. Laws, c. 85, § 6J https://library.partnertax.ai/us-de/stat/9-753 53 Del. Laws, c. 50, § 2; 55 Del. Laws, c. 85, § 6K https://library.partnertax.ai/us-de/stat/9-754 53 Del. Laws, c. 50, § 2; 55 Del. Laws, c. 85, § 6L; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-760 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-761 52 Del. Laws, c. 42; 55 Del. Laws, c. 85, § 6M https://library.partnertax.ai/us-de/stat/9-762 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-763 52 Del. Laws, c. 42; 55 Del. Laws, c. 85, § 6N https://library.partnertax.ai/us-de/stat/9-764 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-765 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-770 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-771 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-772 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-773 52 Del. Laws, c. 42. https://library.partnertax.ai/us-de/stat/9-800 59 Del. Laws, c. 480, § 2; 60 Del. Laws, c. 162, § 1; 71 Del. Laws, c. 401, § 13 https://library.partnertax.ai/us-de/stat/9-801 59 Del. Laws, c. 480, § 2; 71 Del. Laws, c. 401, § 14 https://library.partnertax.ai/us-de/stat/9-802 85 Del. Laws, c. 218, § 4 https://library.partnertax.ai/us-de/stat/9-803 60 Del. Laws, c. 162, § 2 https://library.partnertax.ai/us-de/stat/9-804 60 Del. Laws, c. 162, § 2 https://library.partnertax.ai/us-de/stat/9-805 60 Del. Laws, c. 162, § 2 https://library.partnertax.ai/us-de/stat/9-806 60 Del. Laws, c. 162, § 2 https://library.partnertax.ai/us-de/stat/9-807 60 Del. Laws, c. 162, § 2 https://library.partnertax.ai/us-de/stat/9-808 60 Del. Laws, c. 162, § 2; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-809 60 Del. Laws, c. 162, § 2; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-810 60 Del. Laws, c. 162, § 2 https://library.partnertax.ai/us-de/stat/9-811 60 Del. Laws, c. 162, § 2 https://library.partnertax.ai/us-de/stat/9-812 60 Del. Laws, c. 162, § 2 https://library.partnertax.ai/us-de/stat/9-813 60 Del. Laws, c. 162, § 2 https://library.partnertax.ai/us-de/stat/9-814 60 Del. Laws, c. 162, § 2 https://library.partnertax.ai/us-de/stat/9-815 60 Del. Laws, c. 162, § 2 https://library.partnertax.ai/us-de/stat/9-816 60 Del. Laws, c. 162, § 2 https://library.partnertax.ai/us-de/stat/9-1142 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, §§ 15, 38 https://library.partnertax.ai/us-de/stat/9-1143 55 Del. Laws, c. 85, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, §§ 15, 39 https://library.partnertax.ai/us-de/stat/9-1144 55 Del. Laws, c. 85, § 1; 57 Del. Laws, c. 264, § 5; 57 Del. Laws, c. 303, § 4; 59 Del. Laws, c. 458, § 1; 71 Del. Laws, c. 401, § 40 https://library.partnertax.ai/us-de/stat/9-1145 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1146 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1147 55 Del. Laws, c. 85, § 1; 58 Del. Laws, c. 563; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, §§ 15, 41; 75 Del. Laws, c. 174, § 1 https://library.partnertax.ai/us-de/stat/9-1148 55 Del. Laws, c. 85, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1149 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1150 55 Del. Laws, c. 85, § 1; 60 Del. Laws, c. 131, § 1; 66 Del. Laws, c. 106, § 1; 71 Del. Laws, c. 401, § 15; 72 Del. Laws, c. 432, § 1 https://library.partnertax.ai/us-de/stat/9-1151 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1152 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1153 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, §§ 15, 42 https://library.partnertax.ai/us-de/stat/9-1154 55 Del. Laws, c. 85, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1155 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, §§ 15, 43-45; 83 Del. Laws, c. 7, § 6 https://library.partnertax.ai/us-de/stat/9-1156 55 Del. Laws, c. 85, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 569, § 2; 71 Del. Laws, c. 198, § 8; 71 Del. Laws, c. 401, § 15; 72 Del. Laws, c. 414, § 2 https://library.partnertax.ai/us-de/stat/9-1157 55 Del. Laws, c. 85, § 1; 70 Del. Laws, c. 569, § 3; 71 Del. Laws, c. 198, § 9; 71 Del. Laws, c. 401, § 15; 72 Del. Laws, c. 414, § 3 https://library.partnertax.ai/us-de/stat/9-1158 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, §§ 15, 46-49; 83 Del. Laws, c. 7, § 6 https://library.partnertax.ai/us-de/stat/9-1159 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, §§ 15, 50, 51-54; 83 Del. Laws, c. 7, § 6 https://library.partnertax.ai/us-de/stat/9-1160 55 Del. Laws, c. 85, § 1; repealed by 83 Del. Laws, c. 7, § 6, effective Jan. 1, 2022. https://library.partnertax.ai/us-de/stat/9-1161 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1162 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, §§ 15, 55 https://library.partnertax.ai/us-de/stat/9-1163 55 Del. Laws, c. 85, § 1; 56 Del. Laws, c. 232; 64 Del. Laws, c. 318, §§ 5, 6; 71 Del. Laws, c. 401, §§ 15, 56, 57; 72 Del. Laws, c. 162, §§ 1, 2; 83 Del. Laws, c. 344, § 1 https://library.partnertax.ai/us-de/stat/9-1164 55 Del. Laws, c. 85, § 1; 57 Del. Laws, c. 264, § 6; 57 Del. Laws, c. 303, § 5; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-1165 55 Del. Laws, c. 85, § 1; 57 Del. Laws, c. 264, §§ 7, 8, 14-16; 57 Del. Laws, c. 303, §§ 6, 7; 58 Del. Laws, c. 406, § 5; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 568, § 2; 70 Del. Laws, c. 569, § 4; 71 Del. Laws, c. 401, § 15; 72 Del. Laws, c. 414, §§ 4, 5; 73 Del. Laws, c. 30, §§ 2, 3 https://library.partnertax.ai/us-de/stat/9-1166 55 Del. Laws, c. 85, § 1; 57 Del. Laws, c. 264, §§ 9-11; 57 Del. Laws, c. 303, §§ 8-10; 58 Del. Laws, c. 406, §§ 1-4; 70 Del. Laws, c. 569, § 5; 71 Del. Laws, c. 198, § 10; 71 Del. Laws, c. 401, § 15; 72 Del. Laws, c. 414, §§ 6, 7 https://library.partnertax.ai/us-de/stat/9-1167 55 Del. Laws, c. 85, § 1; 59 Del. Laws, c. 414, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1168 60 Del. Laws, c. 34, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1169 70 Del. Laws, c. 568, § 3 https://library.partnertax.ai/us-de/stat/9-1181 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, §§ 15, 58 https://library.partnertax.ai/us-de/stat/9-1182 55 Del. Laws, c. 85, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1183 55 Del. Laws, c. 85, § 1; 70 Del. Laws, c. 186, § 1; 77 Del. Laws, c. 90, § 12; 79 Del. Laws, c. 47, § 14; 83 Del. Laws, c. 13, § 4; 84 Del. Laws, c. 42, § 1; 85 Del. Laws, c. 144, § 4 https://library.partnertax.ai/us-de/stat/9-1184 55 Del. Laws, c. 85, § 1 https://library.partnertax.ai/us-de/stat/9-1301 55 Del. Laws, c. 85, § 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 84 Del. Laws, c. 412, § 1 https://library.partnertax.ai/us-de/stat/9-1302 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1303 71 Del. Laws, c. 401, § 59; 72 Del. Laws, c. 369, § 1 https://library.partnertax.ai/us-de/stat/9-1304 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1305 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1306 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1307 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1308 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1309 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1310 55 Del. Laws, c. 85, § 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1311 55 Del. Laws, c. 85, § 2; 59 Del. Laws, c. 139, § 1; 71 Del. Laws, c. 401, § 59; 72 Del. Laws, c. 165, § 1; 73 Del. Laws, c. 39, § 1 https://library.partnertax.ai/us-de/stat/9-1312 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1313 55 Del. Laws, c. 85, § 2; 66 Del. Laws, Sp. Sess., c. 197,, § 1; 71 Del. Laws, c. 401, § 59; 72 Del. Laws, c. 302, § 1 https://library.partnertax.ai/us-de/stat/9-1314 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1315 55 Del. Laws, c. 85, § 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1316 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1317 2026-05-05 https://library.partnertax.ai/us-de/stat/9-1318 2026-05-05 https://library.partnertax.ai/us-de/stat/9-1319 2026-05-05 https://library.partnertax.ai/us-de/stat/9-1320 2026-05-05 https://library.partnertax.ai/us-de/stat/9-1321 2026-05-05 https://library.partnertax.ai/us-de/stat/9-1322 2026-05-05 https://library.partnertax.ai/us-de/stat/9-1323 55 Del. Laws, c. 85, § 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 84 Del. Laws, c. 412, § 2 https://library.partnertax.ai/us-de/stat/9-1331 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1332 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1333 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1334 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1335 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1336 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1337 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1338 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1339 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1341 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59; 82 Del. Laws, c. 109, § 1 https://library.partnertax.ai/us-de/stat/9-1342 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1351 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1352 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1361 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1362-1370 2026-05-05 https://library.partnertax.ai/us-de/stat/9-1371 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59; 84 Del. Laws, c. 412, § 3 https://library.partnertax.ai/us-de/stat/9-1371A 55 Del. Laws, c. 85, § 2; 57 Del. Laws, c. 264, §§ 12, 13; 57 Del. Laws, c. 303, §§ 11, 12; 58 Del. Laws, c. 559, § 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 78 Del. Laws, c. 33, § 1; 81 Del. Laws, c. 248, § 1; 84 Del. Laws, c. 412, § 4 https://library.partnertax.ai/us-de/stat/9-1371B 55 Del. Laws, c. 85, § 2; 58 Del. Laws, c. 559, § 3; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 81 Del. Laws, c. 248, § 2; 84 Del. Laws, c. 412, § 4 https://library.partnertax.ai/us-de/stat/9-1371C 58 Del. Laws, c. 559, § 1; 60 Del. Laws, c. 45, §§ 1, 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 78 Del. Laws, c. 33, § 2; 81 Del. Laws, c. 248, § 3; 83 Del. Laws, c. 223, § 2; 84 Del. Laws, c. 412, § 4 https://library.partnertax.ai/us-de/stat/9-1371D 55 Del. Laws, c. 85, § 2; 58 Del. Laws, c. 559, § 5; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 84 Del. Laws, c. 412, § 4 https://library.partnertax.ai/us-de/stat/9-1371E 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59; 81 Del. Laws, c. 248, § 4; 84 Del. Laws, c. 412, § 4 https://library.partnertax.ai/us-de/stat/9-1371F 55 Del. Laws, c. 85, § 2; 58 Del. Laws, c. 559, § 4; 65 Del. Laws, c. 1, § 1; 71 Del. Laws, c. 401, § 59; 81 Del. Laws, c. 248, § 5; 84 Del. Laws, c. 412, § 4 https://library.partnertax.ai/us-de/stat/9-1372 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1373 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1374 55 Del. Laws, c. 85, § 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 84 Del. Laws, c. 412, § 5 https://library.partnertax.ai/us-de/stat/9-1375 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1376 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1377 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1378-1380 2026-05-05 https://library.partnertax.ai/us-de/stat/9-1381 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1382 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1383 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1384 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1385-1390 2026-05-05 https://library.partnertax.ai/us-de/stat/9-1391 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1392 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59; 83 Del. Laws, c. 132, § 2 https://library.partnertax.ai/us-de/stat/9-1393 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1394 55 Del. Laws, c. 85, § 2; 67 Del. Laws, c. 301, § 1; 71 Del. Laws, c. 401, § 59; 73 Del. Laws, c. 376, § 1 https://library.partnertax.ai/us-de/stat/9-1395 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1396 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1397 71 Del. Laws, c. 401, § 59 https://library.partnertax.ai/us-de/stat/9-1401 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59; 75 Del. Laws, c. 139, §§ 1, 2 https://library.partnertax.ai/us-de/stat/9-1402 55 Del. Laws, c. 85, § 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 75 Del. Laws, c. 139, §§ 1, 2 https://library.partnertax.ai/us-de/stat/9-1403 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59; 75 Del. Laws, c. 139, §§ 1, 2 https://library.partnertax.ai/us-de/stat/9-1404 55 Del. Laws, c. 85, § 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 75 Del. Laws, c. 139, §§ 1, 2; 81 Del. Laws, c. 30, § 1 https://library.partnertax.ai/us-de/stat/9-1405 55 Del. Laws, c. 85, § 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 75 Del. Laws, c. 139, §§ 1, 2; 85 Del. Laws, c. 68, § 15 https://library.partnertax.ai/us-de/stat/9-1406 55 Del. Laws, c. 85, § 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 75 Del. Laws, c. 139, §§ 1, 2 https://library.partnertax.ai/us-de/stat/9-1407 55 Del. Laws, c. 85, § 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 75 Del. Laws, c. 139, §§ 1, 2 https://library.partnertax.ai/us-de/stat/9-1408 55 Del. Laws, c. 85, § 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 59; 75 Del. Laws, c. 139, §§ 1, 2 https://library.partnertax.ai/us-de/stat/9-1409 55 Del. Laws, c. 85, § 2; 71 Del. Laws, c. 401, § 59; 75 Del. Laws, c. 139, §§ 1, 2 https://library.partnertax.ai/us-de/stat/9-1410 75 Del. Laws, c. 139, § 2 https://library.partnertax.ai/us-de/stat/9-1501 55 Del. Laws, c. 85, § 7A https://library.partnertax.ai/us-de/stat/9-1502 22 Del. Laws, c. 273, § 1; 55 Del. Laws, c. 85, § 7B https://library.partnertax.ai/us-de/stat/9-1521 43 Del. Laws, c. 100, § 1; 48 Del. Laws, c. 316, § 1; 49 Del. Laws, c. 55; 50 Del. Laws, c. 160, § 1; 53 Del. Laws, c. 52; 53 Del. Laws, c. 143; 55 Del. Laws, c. 85, §§ 7D-7F; 57 Del. Laws, c. 519, § 1; 64 Del. Laws, c. 229, § 1; 67 Del. Laws, c. 228, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, §§ 15, 60, 61, 62 https://library.partnertax.ai/us-de/stat/9-1522 17 Del. Laws, c. 16, §§ 3, 4; 42 Del. Laws, c. 101, § 1; 46 Del. Laws, c. 296, § 1; 48 Del. Laws, c. 332, § 1; 49 Del. Laws, c. 430; 55 Del. Laws, c. 85, § 7G; 55 Del. Laws, c. 199; 63 Del. Laws, c. 142, § 15; 71 Del. Laws, c. 401, §§ 15, 63, 64, 65, 66 https://library.partnertax.ai/us-de/stat/9-1523 41 Del. Laws, c. 110, § 1; 55 Del. Laws, c. 85, § 7H; 71 Del. Laws, c. 401, § 63 https://library.partnertax.ai/us-de/stat/9-1524 48 Del. Laws, c. 378, § 1; 52 Del. Laws, c. 104; 55 Del. Laws, c. 85, §§ 7J-7L; 55 Del. Laws, c. 128; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1525 37 Del. Laws, c. 113; 55 Del. Laws, c. 85, § 7M; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1561 2026-05-05 https://library.partnertax.ai/us-de/stat/9-1562 36 Del. Laws, c. 112, §§ 1-3; 41 Del. Laws, c. 109, § 1; 45 Del. Laws, c. 107, § 1; 47 Del. Laws, c. 79, § 1; 49 Del. Laws, c. 95; 51 Del. Laws, c. 19; 52 Del. Laws, c. 250; 54 Del. Laws, c. 146; 54 Del. Laws, c. 210; 55 Del. Laws, c. 85, § 7N; 56 Del. Laws, c. 23; 71 Del. Laws, c. 401, §§ 15, 68 https://library.partnertax.ai/us-de/stat/9-1563 12 Del. Laws, c. 508, § 1; 17 Del. Laws, c. 579, § 4; 18 Del. Laws, c. 229, § 6; 20 Del. Laws, c. 80, § 3; 37 Del. Laws, c. 186; 54 Del. Laws, c. 145, § 1; 55 Del. Laws, c. 85, § 7N; 71 Del. Laws, c. 401, § 15; 84 Del. Laws, c. 256, § 1 https://library.partnertax.ai/us-de/stat/9-1901-1903 2026-05-05 https://library.partnertax.ai/us-de/stat/9-2101 38 Del. Laws, c. 81, § 1; 48 Del. Laws, c. 77, § 1; 55 Del. Laws, c. 85, § 13A; 68 Del. Laws, c. 238, § 1; 68 Del. Laws, c. 435, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2102 38 Del. Laws, c. 81, § 2; 48 Del. Laws, c. 77, § 2; 55 Del. Laws, c. 85, § 13A; 68 Del. Laws, c. 435, §§ 2-6; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2103 38 Del. Laws, c. 81, § 2; 48 Del. Laws, c. 77, § 2; 55 Del. Laws, c. 85, §§ 13A, 13B, 13C; 68 Del. Laws, c. 435, § 7 https://library.partnertax.ai/us-de/stat/9-2104 38 Del. Laws, c. 81, § 4; 55 Del. Laws, c. 85, § 13A; 68 Del. Laws, c. 435, § 8; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2201 48 Del. Laws, c. 61, § 2 https://library.partnertax.ai/us-de/stat/9-2202 48 Del. Laws, c. 61, § 3; 55 Del. Laws, c. 85, § 14; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2203 48 Del. Laws, c. 61, § 4 https://library.partnertax.ai/us-de/stat/9-2204 48 Del. Laws, c. 61, § 5; 55 Del. Laws, c. 85, § 14; 64 Del. Laws, c. 318, §§ 7, 8; 71 Del. Laws, c. 401, §§ 15, 70 https://library.partnertax.ai/us-de/stat/9-2205 48 Del. Laws, c. 61, § 6; 71 Del. Laws, c. 401, §§ 70, 71 https://library.partnertax.ai/us-de/stat/9-2206 48 Del. Laws, c. 61, § 7; 55 Del. Laws, c. 85, § 14; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2207 48 Del. Laws, c. 61, § 8; 55 Del. Laws, c. 85, § 14; 71 Del. Laws, c. 401, §§ 15, 70 https://library.partnertax.ai/us-de/stat/9-817 60 Del. Laws, c. 162, § 2 https://library.partnertax.ai/us-de/stat/9-818 60 Del. Laws, c. 162, § 2 https://library.partnertax.ai/us-de/stat/9-819 60 Del. Laws, c. 162, § 2 https://library.partnertax.ai/us-de/stat/9-901 2026-05-05 https://library.partnertax.ai/us-de/stat/9-902 2026-05-05 https://library.partnertax.ai/us-de/stat/9-903 2026-05-05 https://library.partnertax.ai/us-de/stat/9-904 2026-05-05 https://library.partnertax.ai/us-de/stat/9-905 2026-05-05 https://library.partnertax.ai/us-de/stat/9-906 2026-05-05 https://library.partnertax.ai/us-de/stat/9-907 2026-05-05 https://library.partnertax.ai/us-de/stat/9-908 2026-05-05 https://library.partnertax.ai/us-de/stat/9-909 2026-05-05 https://library.partnertax.ai/us-de/stat/9-910 2026-05-05 https://library.partnertax.ai/us-de/stat/9-911 2026-05-05 https://library.partnertax.ai/us-de/stat/9-912 2026-05-05 https://library.partnertax.ai/us-de/stat/9-913 2026-05-05 https://library.partnertax.ai/us-de/stat/9-914 2026-05-05 https://library.partnertax.ai/us-de/stat/9-915 2026-05-05 https://library.partnertax.ai/us-de/stat/9-916 2026-05-05 https://library.partnertax.ai/us-de/stat/9-917 2026-05-05 https://library.partnertax.ai/us-de/stat/9-918 2026-05-05 https://library.partnertax.ai/us-de/stat/9-919 80 Del. Laws, c. 248, § 5 https://library.partnertax.ai/us-de/stat/9-920 2026-05-05 https://library.partnertax.ai/us-de/stat/9-921 2026-05-05 https://library.partnertax.ai/us-de/stat/9-922 2026-05-05 https://library.partnertax.ai/us-de/stat/9-923 2026-05-05 https://library.partnertax.ai/us-de/stat/9-924 2026-05-05 https://library.partnertax.ai/us-de/stat/9-925 2026-05-05 https://library.partnertax.ai/us-de/stat/9-926 2026-05-05 https://library.partnertax.ai/us-de/stat/9-927 2026-05-05 https://library.partnertax.ai/us-de/stat/9-928 2026-05-05 https://library.partnertax.ai/us-de/stat/9-1001 81 Del. Laws, c. 385, § 1 https://library.partnertax.ai/us-de/stat/9-1002 81 Del. Laws, c. 385, § 1; 84 Del. Laws, c. 261, § 8 https://library.partnertax.ai/us-de/stat/9-1003 81 Del. Laws, c. 385, § 1 https://library.partnertax.ai/us-de/stat/9-1101 55 Del. Laws, c. 85, § 1; 57 Del. Laws, c. 768, § 1; 67 Del. Laws, c. 415, § 2; 71 Del. Laws, c. 400, § 1; 77 Del. Laws, c. 268, § 1 https://library.partnertax.ai/us-de/stat/9-1101A 83 Del. Laws, c. 7, § 1; 83 Del. Laws, c. 7, § 10; 83 Del. Laws, c. 283, § 7; 84 Del. Laws, c. 514, § 9 https://library.partnertax.ai/us-de/stat/9-1102 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, § 15; 82 Del. Laws, c. 233, § 1; 83 Del. Laws, c. 7, § 10 https://library.partnertax.ai/us-de/stat/9-1103 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1111 55 Del. Laws, c. 85, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1112 55 Del. Laws, c. 85, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-1113 55 Del. Laws, c. 85, § 1; 70 Del. Laws, c. 493, § 1; 71 Del. Laws, c. 401, § 16 https://library.partnertax.ai/us-de/stat/9-1114 55 Del. Laws, c. 85, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 15; 81 Del. Laws, c. 239, § 1 https://library.partnertax.ai/us-de/stat/9-1115 55 Del. Laws, c. 85, § 1 https://library.partnertax.ai/us-de/stat/9-1116 55 Del. Laws, c. 85, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1117 55 Del. Laws, c. 85, § 1 https://library.partnertax.ai/us-de/stat/9-1118 55 Del. Laws, c. 85, § 1 https://library.partnertax.ai/us-de/stat/9-1119 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-1120 55 Del. Laws, c. 85, § 1; 59 Del. Laws, c. 336, § 1; 71 Del. Laws, c. 401, § 17; 75 Del. Laws, c. 9, § 1; 83 Del. Laws, c. 132, § 1 https://library.partnertax.ai/us-de/stat/9-1121 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, §§ 15, 18, 19 https://library.partnertax.ai/us-de/stat/9-1122 71 Del. Laws, c. 40, § 1; 71 Del. Laws, c. 401, § 20; 75 Del. Laws, c. 9, § 2 https://library.partnertax.ai/us-de/stat/9-1125 83 Del. Laws, c. 7, § 3; 83 Del. Laws, c. 7, § 10 https://library.partnertax.ai/us-de/stat/9-1126 83 Del. Laws, c. 7, § 3; 83 Del. Laws, c. 7, § 10 https://library.partnertax.ai/us-de/stat/9-1127 83 Del. Laws, c. 7, § 10 https://library.partnertax.ai/us-de/stat/9-1128 83 Del. Laws, c. 7, § 3; 83 Del. Laws, c. 7, § 10 https://library.partnertax.ai/us-de/stat/9-1129 83 Del. Laws, c. 7, § 9; 84 Del. Laws, c. 255, § 5 https://library.partnertax.ai/us-de/stat/9-1131 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, §§ 15, 21-24; 83 Del. Laws, c. 7, § 4; 83 Del. Laws, c. 7, § 5 https://library.partnertax.ai/us-de/stat/9-1132 55 Del. Laws, c. 85, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, §§ 15, 25-27; 83 Del. Laws, c. 7, § 4 https://library.partnertax.ai/us-de/stat/9-1133 55 Del. Laws, c. 85, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, §§ 28-31; 83 Del. Laws, c. 7, § 4; 83 Del. Laws, c. 7, § 5 https://library.partnertax.ai/us-de/stat/9-1134 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, §§ 15, 32-34; 83 Del. Laws, c. 7, § 4; 83 Del. Laws, c. 7, § 5 https://library.partnertax.ai/us-de/stat/9-1135 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, § 35; 83 Del. Laws, c. 7, § 4 https://library.partnertax.ai/us-de/stat/9-1136 55 Del. Laws, c. 85, § 1; 83 Del. Laws, c. 7, § 4 https://library.partnertax.ai/us-de/stat/9-1137 55 Del. Laws, c. 85, § 1; 71 Del. Laws, c. 401, § 36; 83 Del. Laws, c. 7, § 4 https://library.partnertax.ai/us-de/stat/9-1138 60 Del. Laws, c. 219, § 1; 71 Del. Laws, c. 401, §§ 15, 37; 83 Del. Laws, c. 7, § 4 https://library.partnertax.ai/us-de/stat/9-1141 55 Del. Laws, c. 85, § 1; 57 Del. Laws, c. 264, §§ 1-4; 57 Del. Laws, c. 303, §§ 1-3; 70 Del. Laws, c. 568, § 1; 70 Del. Laws, c. 569, § 1; 71 Del. Laws, c. 172, § 1; 71 Del. Laws, c. 198, §§ 1, 4-7, 11, 12; 71 Del. Laws, c. 401, § 15; 72 Del. Laws, c. 414, § 1; 73 Del. Laws, c. 30, §§ 1, 4 https://library.partnertax.ai/us-de/stat/9-2208 48 Del. Laws, c. 61, § 9; 55 Del. Laws, c. 85, § 14; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2209 48 Del. Laws, c. 61, § 10; 55 Del. Laws, c. 85, § 14; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2210 48 Del. Laws, c. 61, § 10; 55 Del. Laws, c. 85, § 14; 63 Del. Laws, c. 169, § 2; 65 Del. Laws, c. 435, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, §§ 15, 72 https://library.partnertax.ai/us-de/stat/9-2211 35 Del. Laws, c. 69, § 3; 38 Del. Laws, c. 69; 46 Del. Laws, c. 294, § 2; 48 Del. Laws, c. 61, § 12; 55 Del. Laws, c. 85, § 14; 63 Del. Laws, c. 142, § 16; 63 Del. Laws, c. 169, § 3; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, §§ 15, 73, 74, 75; 82 Del. Laws, c. 151, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/9-2212 35 Del. Laws, c. 69, § 3; 38 Del. Laws, c. 69; 46 Del. Laws, c. 294, § 2; 51 Del. Laws, c. 33; 55 Del. Laws, c. 85, § 14; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2213 48 Del. Laws, c. 61, § 11; 55 Del. Laws, c. 85, § 14 https://library.partnertax.ai/us-de/stat/9-2214 48 Del. Laws, c. 61, § 13; 55 Del. Laws, c. 85, § 14; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2215 48 Del. Laws, c. 61, § 14; 55 Del. Laws, c. 85, § 14; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2216 35 Del. Laws, c. 69, § 2; 55 Del. Laws, c. 85, § 14; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2217 35 Del. Laws, c. 69, § 4; 55 Del. Laws, c. 85, § 14; 70 Del. Laws, c. 186, § 1; 75 Del. Laws, c. 404, §§ 1, 3 https://library.partnertax.ai/us-de/stat/9-2218 35 Del. Laws, c. 69, § 5; 55 Del. Laws, c. 85, § 14; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2219 35 Del. Laws, c. 69, § 6; 46 Del. Laws, c. 294, § 3; 55 Del. Laws, c. 85, § 14; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2220 48 Del. Laws, c. 61, § 15 https://library.partnertax.ai/us-de/stat/9-2221 78 Del. Laws, c. 190, § 1 https://library.partnertax.ai/us-de/stat/9-2222 63 Del. Laws, c. 169, § 1; 71 Del. Laws, c. 401, § 76; repealed by 82 Del. Laws, c. 151, § 2, effective July 23, 2019. https://library.partnertax.ai/us-de/stat/9-2223 63 Del. Laws, c. 169, § 1; 71 Del. Laws, c. 401, §§ 76, 77, 78; repealed by 82 Del. Laws, c. 151, § 2, effective July 23, 2019. https://library.partnertax.ai/us-de/stat/9-2224 63 Del. Laws, c. 169, § 1; 71 Del. Laws, c. 401, §§ 76, 79; repealed by 82 Del. Laws, c. 151, § 2, effective July 23, 2019. https://library.partnertax.ai/us-de/stat/9-2225 63 Del. Laws, c. 169, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, §§ 76, 80; repealed by 82 Del. Laws, c. 151, § 2, effective July 23, 2019. https://library.partnertax.ai/us-de/stat/9-2226 63 Del. Laws, c. 169, § 1; repealed by 82 Del. Laws, c. 151, § 2, effective July 23, 2019. https://library.partnertax.ai/us-de/stat/9-2227 63 Del. Laws, c. 169, § 1; repealed by 82 Del. Laws, c. 151, § 2, effective July 23, 2019. https://library.partnertax.ai/us-de/stat/9-2228 63 Del. Laws, c. 169, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, §§ 76, 81; repealed by 82 Del. Laws, c. 151, § 2, effective July 23, 2019. https://library.partnertax.ai/us-de/stat/9-2229 63 Del. Laws, c. 169, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, §§ 76, 82; repealed by 82 Del. Laws, c. 151, § 2, effective July 23, 2019. https://library.partnertax.ai/us-de/stat/9-2230 63 Del. Laws, c. 169, § 1; repealed by 82 Del. Laws, c. 151, § 2, effective July 23, 2019. https://library.partnertax.ai/us-de/stat/9-2231 63 Del. Laws, c. 169, § 1; 70 Del. Laws, c. 186, § 1; repealed by 82 Del. Laws, c. 151, § 2, effective July 23, 2019. https://library.partnertax.ai/us-de/stat/9-2232 63 Del. Laws, c. 169, § 1; 70 Del. Laws, c. 186, § 1; repealed by 82 Del. Laws, c. 151, § 2, effective July 23, 2019. https://library.partnertax.ai/us-de/stat/9-2233 63 Del. Laws, c. 169, § 1; 70 Del. Laws, c. 186, § 1; repealed by 82 Del. Laws, c. 151, § 2, effective July 23, 2019. https://library.partnertax.ai/us-de/stat/9-2234 63 Del. Laws, c. 169, § 1; repealed by 82 Del. Laws, c. 151, § 2, effective July 23, 2019. https://library.partnertax.ai/us-de/stat/9-2235 63 Del. Laws, c. 169, § 1; repealed by 82 Del. Laws, c. 151, § 2, effective July 23, 2019. https://library.partnertax.ai/us-de/stat/9-2236 63 Del. Laws, c. 169, § 1; 71 Del. Laws, c. 401, §§ 76, 83; repealed by 82 Del. Laws, c. 151, § 2, effective July 23, 2019. https://library.partnertax.ai/us-de/stat/9-2237 71 Del. Laws, c. 401, § 84; repealed by 82 Del. Laws, c. 151, § 2, effective July 23, 2019. https://library.partnertax.ai/us-de/stat/9-2301 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 55 Del. Laws, c. 85, § 15; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2302 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 55 Del. Laws, c. 85, § 15; 61 Del. Laws, c. 331, §§ 1, 2; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2303 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 55 Del. Laws, c. 85, § 15; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2304 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 55 Del. Laws, c. 85, § 15; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2305 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 55 Del. Laws, c. 85, § 15; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2306 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 50 Del. Laws, c. 164, § 1; 55 Del. Laws, c. 85, § 15; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2307 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 55 Del. Laws, c. 85, §§ 15, 15C; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2308 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 55 Del. Laws, c. 85, § 15; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2309 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 55 Del. Laws, c. 85, § 15; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2310 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 55 Del. Laws, c. 85, § 15; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2311 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 49 Del. Laws, c. 323; 55 Del. Laws, c. 85, § 15; 63 Del. Laws, c. 142, § 17; 64 Del. Laws, c. 318, § 9; 71 Del. Laws, c. 401, § 15; 83 Del. Laws, c. 344, § 2 https://library.partnertax.ai/us-de/stat/9-2312 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 55 Del. Laws, c. 85, § 15; 64 Del. Laws, c. 318, § 10; 71 Del. Laws, c. 401, § 15; 83 Del. Laws, c. 344, § 2 https://library.partnertax.ai/us-de/stat/9-2313 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 55 Del. Laws, c. 85, § 15; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2314 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 55 Del. Laws, c. 85, §§ 15, 15D; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2315 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 55 Del. Laws, c. 85, § 15; 64 Del. Laws, c. 318, § 11; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2316 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 55 Del. Laws, c. 85, § 15; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2317 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 51 Del. Laws, c. 130; 55 Del. Laws, c. 85, § 15; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2318 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 55 Del. Laws, c. 85, § 15; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2319 45 Del. Laws, c. 113, § 1; 47 Del. Laws, c. 178, § 1; 55 Del. Laws, c. 85, § 15; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2320 47 Del. Laws, c. 178, § 2; 55 Del. Laws, c. 85, § 15; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2321 49 Del. Laws, c. 54; 55 Del. Laws, c. 85, § 15; 71 Del. Laws, c. 401, § 15; 77 Del. Laws, c. 303, § 2 https://library.partnertax.ai/us-de/stat/9-2401 48 Del. Laws, c. 377, § 1; 55 Del. Laws, c. 85, §§ 16A-16C; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2402 48 Del. Laws, c. 377, § 2; 55 Del. Laws, c. 85, §§ 16A-16C; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2403 48 Del. Laws, c. 377, § 3; 55 Del. Laws, c. 85, §§ 16A-16C; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2404 48 Del. Laws, c. 377, § 4; 49 Del. Laws, c. 353; 55 Del. Laws, c. 85, §§ 16A-16C; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2405 48 Del. Laws, c. 377, §§ 5, 9; 55 Del. Laws, c. 85, §§ 16A-16C; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2406 48 Del. Laws, c. 377, § 6; 55 Del. Laws, c. 85, §§ 16A-16D; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2407 48 Del. Laws, c. 377, § 7; 55 Del. Laws, c. 85, §§ 16A-16C; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2408 48 Del. Laws, c. 377, § 8; 55 Del. Laws, c. 85, §§ 16A-16C; 63 Del. Laws, c. 142, § 18; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2409 48 Del. Laws, c. 377, § 9; 55 Del. Laws, c. 85, §§ 16A-16C; 63 Del. Laws, c. 142, § 19; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2410 48 Del. Laws, c. 377, § 9 https://library.partnertax.ai/us-de/stat/9-2411 52 Del. Laws, c. 89. https://library.partnertax.ai/us-de/stat/9-2501 75 Del. Laws, c. 85, § 5 https://library.partnertax.ai/us-de/stat/9-2502 44 Del. Laws, c. 84, § 2; 50 Del. Laws, c. 204, § 1; 53 Del. Laws, c. 348, § 1; 75 Del. Laws, c. 85, § 5; 78 Del. Laws, c. 334, § 1 https://library.partnertax.ai/us-de/stat/9-2503 44 Del. Laws, c. 84, § 4; 75 Del. Laws, c. 85, § 5 https://library.partnertax.ai/us-de/stat/9-2504 75 Del. Laws, c. 85, § 5 https://library.partnertax.ai/us-de/stat/9-2505 44 Del. Laws, c. 84, § 13; 53 Del. Laws, c. 348, § 2; 75 Del. Laws, c. 85, § 5 https://library.partnertax.ai/us-de/stat/9-2506 75 Del. Laws, c. 85, § 5 https://library.partnertax.ai/us-de/stat/9-2507 44 Del. Laws, c. 84, § 9; 75 Del. Laws, c. 85, § 5 https://library.partnertax.ai/us-de/stat/9-2508 44 Del. Laws, c. 84, § 10; 70 Del. Laws, c. 186, § 1; 75 Del. Laws, c. 85, § 5 https://library.partnertax.ai/us-de/stat/9-2509 44 Del. Laws, c. 84, §§ 3, 4; 75 Del. Laws, c. 85, § 5; 78 Del. Laws, c. 368, § 1 https://library.partnertax.ai/us-de/stat/9-2510 44 Del. Laws, c. 84, § 12; 55 Del. Laws, c. 49; 57 Del. Laws, c. 754, §§ 3, 4; 60 Del. Laws, c. 293, § 3; 69 Del. Laws, c. 182, § 1; 70 Del. Laws, c. 575, § 19; 75 Del. Laws, c. 85, § 5 https://library.partnertax.ai/us-de/stat/9-2511 44 Del. Laws, c. 84, § 5; 75 Del. Laws, c. 85, § 5 https://library.partnertax.ai/us-de/stat/9-2512 44 Del. Laws, c. 84, § 14; 70 Del. Laws, c. 186, § 1; 75 Del. Laws, c. 85, § 5 https://library.partnertax.ai/us-de/stat/9-2513 44 Del. Laws, c. 84, § 15; 75 Del. Laws, c. 85, § 5 https://library.partnertax.ai/us-de/stat/9-2514 44 Del. Laws, c. 84, § 16; 75 Del. Laws, c. 85, § 5 https://library.partnertax.ai/us-de/stat/9-2515 44 Del. Laws, c. 84, § 17; 45 Del. Laws, c. 111, § 1; 53 Del. Laws, c. 348, § 3; 58 Del. Laws, c. 277; 75 Del. Laws, c. 85, § 5; 83 Del. Laws, c. 7, § 7 https://library.partnertax.ai/us-de/stat/9-2601 48 Del. Laws, c. 321, § 1; 55 Del. Laws, c. 85, § 18A; 60 Del. Laws, c. 661, § 1; 66 Del. Laws, c. 207, § 1; 71 Del. Laws, c. 401, § 15; 74 Del. Laws, c. 144, § 1; 75 Del. Laws, c. 244, §§ 1, 2; 76 Del. Laws, c. 409, § 2; 78 Del. Laws, c. 143, §§ 1-3; 80 Del. Laws, c. 141, § 1 https://library.partnertax.ai/us-de/stat/9-2602 48 Del. Laws, c. 321, § 2; 55 Del. Laws, c. 85, §§ 18A, 18C; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2603 48 Del. Laws, c. 321, § 3; 55 Del. Laws, c. 85, § 18A; 66 Del. Laws, Sp. Sess., c. 199,, § 1; 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2604 48 Del. Laws, c. 321, § 5; 55 Del. Laws, c. 85, § 18B; 71 Del. Laws, c. 401, § 85 https://library.partnertax.ai/us-de/stat/9-2605 48 Del. Laws, c. 321, § 6; 55 Del. Laws, c. 85, § 18B; 66 Del. Laws, c. 207, § 1; 71 Del. Laws, c. 401, § 85 https://library.partnertax.ai/us-de/stat/9-2606 2026-05-05 https://library.partnertax.ai/us-de/stat/9-2607 48 Del. Laws, c. 321, § 8; 50 Del. Laws, c. 118, § 1; 55 Del. Laws, c. 85, §§ 18A, 18B; 66 Del. Laws, Sp. Sess., c. 199,, § 2; 66 Del. Laws, c. 201, § 1; 71 Del. Laws, c. 401, §§ 15, 85 https://library.partnertax.ai/us-de/stat/9-2608 48 Del. Laws, c. 321, § 9; 55 Del. Laws, c. 85, § 18B; 71 Del. Laws, c. 401, § 85 https://library.partnertax.ai/us-de/stat/9-2609 48 Del. Laws, c. 321, § 13; 54 Del. Laws, c. 222; 55 Del. Laws, c. 85, § 18A; 66 Del. Laws, c. 207, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2610 48 Del. Laws, c. 321, § 14; 55 Del. Laws, c. 85, § 18A; 71 Del. Laws, c. 400, § 2 https://library.partnertax.ai/us-de/stat/9-2611 48 Del. Laws, c. 321, § 17; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-2612 62 Del. Laws, c. 390, § 1; 74 Del. Laws, c. 149, §§ 1, 2, 3 https://library.partnertax.ai/us-de/stat/9-2613 66 Del. Laws, Sp. Sess., c. 195,, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2614 68 Del. Laws, c. 272, § 1; 69 Del. Laws, c. 27, § 1; 71 Del. Laws, c. 401, §§ 15, 85 https://library.partnertax.ai/us-de/stat/9-2615 72 Del. Laws, c. 415, § 1 https://library.partnertax.ai/us-de/stat/9-2616 76 Del. Laws, c. 181, § 1; 70 Del. Laws, c. 186, § 1; 77 Del. Laws, c. 378, § 1 https://library.partnertax.ai/us-de/stat/9-2651 66 Del. Laws, c. 207, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2652 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, §§ 2, 3; 71 Del. Laws, c. 401, § 15; 73 Del. Laws, c. 329, § 48 https://library.partnertax.ai/us-de/stat/9-2653 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, § 4; 71 Del. Laws, c. 401, § 15; 72 Del. Laws, c. 122, §§ 1, 2 https://library.partnertax.ai/us-de/stat/9-2654 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-2655 66 Del. Laws, c. 207, § 1; 71 Del. Laws, c. 401, §§ 15, 85 https://library.partnertax.ai/us-de/stat/9-2656 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 270, §§ 5-15; 71 Del. Laws, c. 401, § 15; 74 Del. Laws, c. 186, § 3; 78 Del. Laws, c. 92, § 1; 81 Del. Laws, c. 49, § 11; 81 Del. Laws, c. 374, § 40; 83 Del. Laws, c. 434, § 1; 84 Del. Laws, c. 397, § 1 https://library.partnertax.ai/us-de/stat/9-2656 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 270, §§ 5-15; 71 Del. Laws, c. 401, § 15; 74 Del. Laws, c. 186, § 3; 78 Del. Laws, c. 92, § 1; 81 Del. Laws, c. 49, § 11; 81 Del. Laws, c. 374, § 40; 83 Del. Laws, c. 434, § 1; 84 Del. Laws, c. 397, § 1 https://library.partnertax.ai/us-de/stat/9-2657 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, §§ 15, 16; 74 Del. Laws, c. 186, § 4; 78 Del. Laws, c. 92, § 2 https://library.partnertax.ai/us-de/stat/9-2658 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, §§ 15, 17-19; 73 Del. Laws, c. 186, § 1; 74 Del. Laws, c. 186, §§ 3-6; 78 Del. Laws, c. 92, §§ 3-6 https://library.partnertax.ai/us-de/stat/9-2659 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, § 15; 71 Del. Laws, c. 400, §§ 3, 4; 71 Del. Laws, c. 401, §§ 15, 87; 73 Del. Laws, c. 33, § 1 https://library.partnertax.ai/us-de/stat/9-2660 66 Del. Laws, c. 216, § 1; 70 Del. Laws, c. 270, §§ 15, 20, 21; 71 Del. Laws, c. 401, § 15; 73 Del. Laws, c. 186, § 2; 74 Del. Laws, c. 186, §§ 3, 7; 78 Del. Laws, c. 92, §§ 7, 8; 78 Del. Laws, c. 129, § 1 https://library.partnertax.ai/us-de/stat/9-2661 66 Del. Laws, Sp. Sess., c. 198,, § 1; 70 Del. Laws, c. 270, § 15; 71 Del. Laws, c. 401, § 15; 72 Del. Laws, c. 237, § 1; 73 Del. Laws, c. 350, § 108; 74 Del. Laws, c. 308, § 151(a), (b) https://library.partnertax.ai/us-de/stat/9-2662 66 Del. Laws, c. 217, § 1; 70 Del. Laws, c. 270, § 15; 71 Del. Laws, c. 401, § 15; 80 Del. Laws, c. 224, § 2 https://library.partnertax.ai/us-de/stat/9-2699 66 Del. Laws, Sp. Sess., c. 200,, § 1 https://library.partnertax.ai/us-de/stat/9-2701-2704 2026-05-05 https://library.partnertax.ai/us-de/stat/9-2801 54 Del. Laws, c. 233; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2802 54 Del. Laws, c. 233; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2803 54 Del. Laws, c. 233; 64 Del. Laws, c. 318, §§ 12, 13; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2804 54 Del. Laws, c. 233. https://library.partnertax.ai/us-de/stat/9-2805 54 Del. Laws, c. 233; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2806 54 Del. Laws, c. 233; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2807 54 Del. Laws, c. 233; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2808 54 Del. Laws, c. 233; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-2809 54 Del. Laws, c. 233. https://library.partnertax.ai/us-de/stat/9-2810 54 Del. Laws, c. 233. https://library.partnertax.ai/us-de/stat/9-2901 75 Del. Laws, c. 212, § 6 https://library.partnertax.ai/us-de/stat/9-2902 75 Del. Laws, c. 212, § 6 https://library.partnertax.ai/us-de/stat/9-2903 75 Del. Laws, c. 212, § 6 https://library.partnertax.ai/us-de/stat/9-2904 55 Del. Laws, c. 279; 71 Del. Laws, c. 401, § 15; 75 Del. Laws, c. 212, § 6 https://library.partnertax.ai/us-de/stat/9-2905 75 Del. Laws, c. 212, § 6 https://library.partnertax.ai/us-de/stat/9-2906 75 Del. Laws, c. 212, § 6 https://library.partnertax.ai/us-de/stat/9-2907 75 Del. Laws, c. 212, § 6; 81 Del. Laws, c. 162, § 1 https://library.partnertax.ai/us-de/stat/9-2908 55 Del. Laws, c. 279; 71 Del. Laws, c. 401, § 15; 75 Del. Laws, c. 212, § 6 https://library.partnertax.ai/us-de/stat/9-2909 75 Del. Laws, c. 212, § 6 https://library.partnertax.ai/us-de/stat/9-2910 75 Del. Laws, c. 212, § 6; 83 Del. Laws, c. 7, § 8 https://library.partnertax.ai/us-de/stat/9-3001 55 Del. Laws, c. 49; 60 Del. Laws, c. 468, § 3; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 89 https://library.partnertax.ai/us-de/stat/9-3002 55 Del. Laws, c. 49. https://library.partnertax.ai/us-de/stat/9-3003 55 Del. Laws, c. 49; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-3004 55 Del. Laws, c. 49. https://library.partnertax.ai/us-de/stat/9-3005 2026-05-05 https://library.partnertax.ai/us-de/stat/9-3006 55 Del. Laws, c. 49; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-3007 55 Del. Laws, c. 49; 60 Del. Laws, c. 468, § 4; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-3008 55 Del. Laws, c. 49; 70 Del. Laws, c. 255, § 1; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-3009 55 Del. Laws, c. 49. https://library.partnertax.ai/us-de/stat/9-3010 55 Del. Laws, c. 49; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-3011 55 Del. Laws, c. 49. https://library.partnertax.ai/us-de/stat/9-3012 66 Del. Laws, Sp. Sess., c. 195,, § 2; 71 Del. Laws, c. 401, § 15 https://library.partnertax.ai/us-de/stat/9-3013 72 Del. Laws, 1st Sp. Sess., c. 258,, § 118 https://library.partnertax.ai/us-de/stat/9-3101 2026-05-05 https://library.partnertax.ai/us-de/stat/9-3201 76 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/9-3202 76 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/9-3203 76 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/9-3204 76 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/9-3205 76 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/9-3206 76 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/9-3207 76 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/9-3208 76 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/9-3209 76 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/9-3210 76 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/9-3211 76 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/9-3212 76 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-3213 76 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/9-3214 76 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/9-3215 76 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/9-3301 76 Del. Laws, c. 187, § 2 https://library.partnertax.ai/us-de/stat/9-3302 76 Del. Laws, c. 187, § 2 https://library.partnertax.ai/us-de/stat/9-3303 76 Del. Laws, c. 187, § 2 https://library.partnertax.ai/us-de/stat/9-3304 76 Del. Laws, c. 187, § 2 https://library.partnertax.ai/us-de/stat/9-3305 76 Del. Laws, c. 187, § 2 https://library.partnertax.ai/us-de/stat/9-3306 76 Del. Laws, c. 187, § 2 https://library.partnertax.ai/us-de/stat/9-3307 76 Del. Laws, c. 187, § 2 https://library.partnertax.ai/us-de/stat/9-3308 76 Del. Laws, c. 187, § 2 https://library.partnertax.ai/us-de/stat/9-3309 76 Del. Laws, c. 187, § 2 https://library.partnertax.ai/us-de/stat/9-3310 76 Del. Laws, c. 187, § 2 https://library.partnertax.ai/us-de/stat/9-3311 76 Del. Laws, c. 187, § 2 https://library.partnertax.ai/us-de/stat/9-3312 76 Del. Laws, c. 187, § 2 https://library.partnertax.ai/us-de/stat/9-3313 76 Del. Laws, c. 187, § 2 https://library.partnertax.ai/us-de/stat/9-3314 76 Del. Laws, c. 187, § 2 https://library.partnertax.ai/us-de/stat/9-3315 76 Del. Laws, c. 187, § 2 https://library.partnertax.ai/us-de/stat/9-3316 76 Del. Laws, c. 187, § 2 https://library.partnertax.ai/us-de/stat/9-3401 83 Del. Laws, c. 133, § 1 https://library.partnertax.ai/us-de/stat/9-3402 83 Del. Laws, c. 133, § 1 https://library.partnertax.ai/us-de/stat/9-3403 83 Del. Laws, c. 133, § 1 https://library.partnertax.ai/us-de/stat/9-3404 83 Del. Laws, c. 133, § 1 https://library.partnertax.ai/us-de/stat/9-3405 83 Del. Laws, c. 133, § 1 https://library.partnertax.ai/us-de/stat/9-3406 83 Del. Laws, c. 133, § 1 https://library.partnertax.ai/us-de/stat/9-3407 83 Del. Laws, c. 133, § 1 https://library.partnertax.ai/us-de/stat/9-3408 83 Del. Laws, c. 133, § 1 https://library.partnertax.ai/us-de/stat/9-3409 83 Del. Laws, c. 133, § 1 https://library.partnertax.ai/us-de/stat/9-3410 83 Del. Laws, c. 133, § 1 https://library.partnertax.ai/us-de/stat/9-3501 83 Del. Laws, c. 457, § 1 https://library.partnertax.ai/us-de/stat/9-3502 83 Del. Laws, c. 457, § 1 https://library.partnertax.ai/us-de/stat/9-3503 83 Del. Laws, c. 457, § 1 https://library.partnertax.ai/us-de/stat/9-3504 83 Del. Laws, c. 457, § 1 https://library.partnertax.ai/us-de/stat/9-3505 83 Del. Laws, c. 457, § 1 https://library.partnertax.ai/us-de/stat/9-3506 83 Del. Laws, c. 457, § 1 https://library.partnertax.ai/us-de/stat/9-3507 83 Del. Laws, c. 457, § 1 https://library.partnertax.ai/us-de/stat/9-3508 83 Del. Laws, c. 457, § 1 https://library.partnertax.ai/us-de/stat/9-3509 83 Del. Laws, c. 457, § 1 https://library.partnertax.ai/us-de/stat/9-3510 83 Del. Laws, c. 457, § 1 https://library.partnertax.ai/us-de/stat/9-3511 83 Del. Laws, c. 457, § 1 https://library.partnertax.ai/us-de/stat/9-4101 77 Del. Laws, c. 247, § 5; 80 Del. Laws, c. 209, § 2 https://library.partnertax.ai/us-de/stat/9-4102 22 Del. Laws, c. 50, § 1; 24 Del. Laws, c. 52, § 1; 31 Del. Laws, c. 13, § 2; 40 Del. Laws, c. 126, § 1; 44 Del. Laws, c. 85, § 1; 55 Del. Laws, c. 85, § 3A; 55 Del. Laws, c. 197, § 1; 63 Del. Laws, c. 190, § 1 https://library.partnertax.ai/us-de/stat/9-4103 21 Del. Laws, c. 22, § 4; 31 Del. Laws, c. 13, § 4; 55 Del. Laws, c. 197, § 2; 56 Del. Laws, c. 103, § 5; 56 Del. Laws, c. 241, § 1; 63 Del. Laws, c. 190, § 2; 70 Del. Laws, c. 293, § 1; 73 Del. Laws, c. 63, § 1 https://library.partnertax.ai/us-de/stat/9-4104 21 Del. Laws, c. 22, § 5; 22 Del. Laws, c. 50, § 5; 22 Del. Laws, c. 53, § 1; 22 Del. Laws, c. 54, § 5; 22 Del. Laws, c. 276, § 1; 22 Del. Laws, c. 279, § 1; 23 Del. Laws, c. 39, § 1; 27 Del. Laws, c. 50; 28 Del. Laws, c. 76, § 6; 31 Del. Laws, c. 13, § 8; 40 Del. Laws, c. 126, § 6; 45 Del. Laws, c. 110, § 1; 45 Del. Laws, c. 122, §§ 1, 2; 46 Del. Laws, c. 298, § 1; 49 Del. Laws, c. 290, § 1; 50 Del. Laws, c. 421, § 1; 51 Del. Laws, c. 277; 52 Del. Laws, c. 174, § 8; 53 Del. Laws, c. 222, § 9; 54 Del. Laws, c. 23, § 4; 54 Del. Laws, c. 215, § 10; 55 Del. Laws, c. 85, §§ 3A, 3B; 57 Del. Laws, c. 692, § 1; 61 Del. Laws, c. 506, § 1; 65 Del. Laws, c. 163, § 3; 67 Del. Laws, c. 255, § 1 https://library.partnertax.ai/us-de/stat/9-4105 67 Del. Laws, c. 235, § 1 https://library.partnertax.ai/us-de/stat/9-4106 67 Del. Laws, c. 235, § 1; 68 Del. Laws, c. 225, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4107 67 Del. Laws, c. 235, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4108 83 Del. Laws, c. 144, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4110 65 Del. Laws, c. 101, § 1; 65 Del. Laws, c. 450, § 3; 70 Del. Laws, c. 186, § 1; 74 Del. Laws, c. 92, § 1; 75 Del. Laws, c. 408, §§ 1, 2, 4 https://library.partnertax.ai/us-de/stat/9-4111 43 Del. Laws, c. 106, § 1; 47 Del. Laws, c. 252, § 1; 49 Del. Laws, c. 340; 54 Del. Laws, c. 53; 55 Del. Laws, c. 123; 56 Del. Laws, c. 83, § 1; 62 Del. Laws, c. 297, § 1; 65 Del. Laws, c. 101, § 2 https://library.partnertax.ai/us-de/stat/9-4112 31 Del. Laws, c. 13, § 16; 32 Del. Laws, c. 67, § 1; 44 Del. Laws, c. 100, § 2; 51 Del. Laws, c. 103, § 1; repealed by 83 Del. Laws, c. 144, § 3, effective Sept. 10, 2021. https://library.partnertax.ai/us-de/stat/9-4113 44 Del. Laws, c. 100, § 2 https://library.partnertax.ai/us-de/stat/9-4114 31 Del. Laws, c. 13, § 16; 32 Del. Laws, c. 67, § 1; repealed by 81 Del. Laws, c. 296, § 1, effective July 1, 2018. https://library.partnertax.ai/us-de/stat/9-4115 31 Del. Laws, c. 13, § 17; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4116 56 Del. Laws, c. 103, § 1 https://library.partnertax.ai/us-de/stat/9-4117 56 Del. Laws, c. 103, § 2; 83 Del. Laws, c. 144, § 3 https://library.partnertax.ai/us-de/stat/9-4118 56 Del. Laws, c. 103, § 3 https://library.partnertax.ai/us-de/stat/9-4119 56 Del. Laws, c. 103, § 4 https://library.partnertax.ai/us-de/stat/9-4120 58 Del. Laws, c. 488. https://library.partnertax.ai/us-de/stat/9-4121 59 Del. Laws, c. 287, § 1 https://library.partnertax.ai/us-de/stat/9-4122 62 Del. Laws, c. 152, § 1; 80 Del. Laws, c. 209, § 3 https://library.partnertax.ai/us-de/stat/9-4123 77 Del. Laws, c. 247, § 1; 70 Del. Laws, c. 186, § 1; 80 Del. Laws, c. 209, § 4 https://library.partnertax.ai/us-de/stat/9-4124 77 Del. Laws, c. 247, § 3; 78 Del. Laws, c. 142, § 3 https://library.partnertax.ai/us-de/stat/9-4125 78 Del. Laws, c. 142, § 2; 83 Del. Laws, c. 402, § 1 https://library.partnertax.ai/us-de/stat/9-4131 45 Del. Laws, c. 116, § 1 https://library.partnertax.ai/us-de/stat/9-4132 39 Del. Laws, c. 4, § 1; 40 Del. Laws, c. 127; 45 Del. Laws, c. 115; 47 Del. Laws, c. 8, § 1; 49 Del. Laws, c. 330; 51 Del. Laws, c. 46; 56 Del. Laws, c. 87. https://library.partnertax.ai/us-de/stat/9-4133 41 Del. Laws, c. 104, § 1; 43 Del. Laws, c. 103, § 1; 43 Del. Laws, c. 104, § 1; 47 Del. Laws, c. 83, § 1; 51 Del. Laws, c. 146; 55 Del. Laws, c. 386. https://library.partnertax.ai/us-de/stat/9-4134 53 Del. Laws, c. 160. https://library.partnertax.ai/us-de/stat/9-4135 56 Del. Laws, c. 234, § 1 https://library.partnertax.ai/us-de/stat/9-4136 58 Del. Laws, c. 354, § 1 https://library.partnertax.ai/us-de/stat/9-4137 58 Del. Laws, c. 354, § 2 https://library.partnertax.ai/us-de/stat/9-4138 64 Del. Laws, c. 441, § 1 https://library.partnertax.ai/us-de/stat/9-4151 56 Del. Laws, c. 103, § 11; 66 Del. Laws, c. 332, § 1 https://library.partnertax.ai/us-de/stat/9-4152 57 Del. Laws, c. 748; 66 Del. Laws, c. 322, § 1 https://library.partnertax.ai/us-de/stat/9-4153 57 Del. Laws, c. 748. https://library.partnertax.ai/us-de/stat/9-4154 57 Del. Laws, c. 748. https://library.partnertax.ai/us-de/stat/9-4155 57 Del. Laws, c. 748. https://library.partnertax.ai/us-de/stat/9-4156 57 Del. Laws, c. 748. https://library.partnertax.ai/us-de/stat/9-4157 57 Del. Laws, c. 748. https://library.partnertax.ai/us-de/stat/9-4158 57 Del. Laws, c. 748. https://library.partnertax.ai/us-de/stat/9-4159 57 Del. Laws, c. 748; 59 Del. Laws, c. 345, § 1; 63 Del. Laws, c. 142, § 20; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4160 57 Del. Laws, c. 748; 59 Del. Laws, c. 345, § 2 https://library.partnertax.ai/us-de/stat/9-4161 57 Del. Laws, c. 748. https://library.partnertax.ai/us-de/stat/9-4301 51 Del. Laws, c. 164 https://library.partnertax.ai/us-de/stat/9-4302 51 Del. Laws, c. 164; 55 Del. Laws, c. 59; 56 Del. Laws, c. 297, § 2; 59 Del. Laws, c. 282, § 1 https://library.partnertax.ai/us-de/stat/9-4303 51 Del. Laws, c. 164; 55 Del. Laws, c. 213, § 1; 59 Del. Laws, c. 282, § 2 https://library.partnertax.ai/us-de/stat/9-4304 51 Del. Laws, c. 164 https://library.partnertax.ai/us-de/stat/9-4305 51 Del. Laws, c. 164; 55 Del. Laws, c. 213, § 2; 59 Del. Laws, c. 282, § 3 https://library.partnertax.ai/us-de/stat/9-4306 51 Del. Laws, c. 164; 59 Del. Laws, c. 282, § 4; 65 Del. Laws, c. 313, § 1 https://library.partnertax.ai/us-de/stat/9-4307 51 Del. Laws, c. 164; 59 Del. Laws, c. 282, § 5; 64 Del. Laws, c. 75, § 1 https://library.partnertax.ai/us-de/stat/9-4308 51 Del. Laws, c. 164; 59 Del. Laws, c. 282, § 6 https://library.partnertax.ai/us-de/stat/9-4309 51 Del. Laws, c. 164; 59 Del. Laws, c. 282, § 8 https://library.partnertax.ai/us-de/stat/9-4310 51 Del. Laws, c. 164; 59 Del. Laws, c. 282, § 9 https://library.partnertax.ai/us-de/stat/9-4311 51 Del. Laws, c. 164 https://library.partnertax.ai/us-de/stat/9-4312 51 Del. Laws, c. 164 https://library.partnertax.ai/us-de/stat/9-4313 51 Del. Laws, c. 164 https://library.partnertax.ai/us-de/stat/9-4314 2026-05-05 https://library.partnertax.ai/us-de/stat/9-4315 51 Del. Laws, c. 164 https://library.partnertax.ai/us-de/stat/9-4316 51 Del. Laws, c. 164 https://library.partnertax.ai/us-de/stat/9-4317 59 Del. Laws, c. 282, § 7 https://library.partnertax.ai/us-de/stat/9-4318 59 Del. Laws, c. 282, § 7 https://library.partnertax.ai/us-de/stat/9-4319 59 Del. Laws, c. 282, § 7 https://library.partnertax.ai/us-de/stat/9-4320 59 Del. Laws, c. 282, § 7 https://library.partnertax.ai/us-de/stat/9-4321 59 Del. Laws, c. 282, § 7 https://library.partnertax.ai/us-de/stat/9-4322 59 Del. Laws, c. 282, § 7 https://library.partnertax.ai/us-de/stat/9-4323 66 Del. Laws, c. 147, § 1 https://library.partnertax.ai/us-de/stat/9-4401 52 Del. Laws, c. 164; 60 Del. Laws, c. 245, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4402 52 Del. Laws, c. 164; 60 Del. Laws, c. 245, § 4; 60 Del. Laws, c. 293, § 1 https://library.partnertax.ai/us-de/stat/9-4403 52 Del. Laws, c. 164; 60 Del. Laws, c. 245, § 2; 68 Del. Laws, c. 369, § 1 https://library.partnertax.ai/us-de/stat/9-4404 52 Del. Laws, c. 164; 60 Del. Laws, c. 245, § 3; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4405 52 Del. Laws, c. 164; 56 Del. Laws, c. 103, § 8; 56 Del. Laws, c. 241, §§ 2, 3; 66 Del. Laws, c. 131, § 1 https://library.partnertax.ai/us-de/stat/9-4406 52 Del. Laws, c. 164; 60 Del. Laws, c. 245, § 4 https://library.partnertax.ai/us-de/stat/9-4407 52 Del. Laws, c. 164; 56 Del. Laws, c. 103, § 9; 59 Del. Laws, c. 199, § 1; 70 Del. Laws, c. 575, § 20 https://library.partnertax.ai/us-de/stat/9-4408 52 Del. Laws, c. 164; 60 Del. Laws, c. 245, § 4 https://library.partnertax.ai/us-de/stat/9-4409 52 Del. Laws, c. 164; 60 Del. Laws, c. 245, § 4 https://library.partnertax.ai/us-de/stat/9-4410 52 Del. Laws, c. 164; 66 Del. Laws, c. 131, § 2 https://library.partnertax.ai/us-de/stat/9-4411 52 Del. Laws, c. 164; 60 Del. Laws, c. 245, § 4 https://library.partnertax.ai/us-de/stat/9-4412 52 Del. Laws, c. 164. https://library.partnertax.ai/us-de/stat/9-4413 57 Del. Laws, c. 475. https://library.partnertax.ai/us-de/stat/9-4414 60 Del. Laws, c. 605, § 2; 65 Del. Laws, c. 304, § 1 https://library.partnertax.ai/us-de/stat/9-4415 78 Del. Laws, c. 368, § 2 https://library.partnertax.ai/us-de/stat/9-4501 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12 https://library.partnertax.ai/us-de/stat/9-4502 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12 https://library.partnertax.ai/us-de/stat/9-4503 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12 https://library.partnertax.ai/us-de/stat/9-4504 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12 https://library.partnertax.ai/us-de/stat/9-4505 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12 https://library.partnertax.ai/us-de/stat/9-4506 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12 https://library.partnertax.ai/us-de/stat/9-4507 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12 https://library.partnertax.ai/us-de/stat/9-4508 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12 https://library.partnertax.ai/us-de/stat/9-4509 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12 https://library.partnertax.ai/us-de/stat/9-4510 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12 https://library.partnertax.ai/us-de/stat/9-4511 55 Del. Laws, c. 255; 63 Del. Laws, c. 142, § 21; 71 Del. Laws, c. 232, § 1 https://library.partnertax.ai/us-de/stat/9-4512 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12 https://library.partnertax.ai/us-de/stat/9-4513 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12 https://library.partnertax.ai/us-de/stat/9-4514 55 Del. Laws, c. 255. https://library.partnertax.ai/us-de/stat/9-4515 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12 https://library.partnertax.ai/us-de/stat/9-4516 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12 https://library.partnertax.ai/us-de/stat/9-4517 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4518 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12 https://library.partnertax.ai/us-de/stat/9-4519 55 Del. Laws, c. 255; 56 Del. Laws, c. 103, § 12 https://library.partnertax.ai/us-de/stat/9-4520 55 Del. Laws, c. 255. https://library.partnertax.ai/us-de/stat/9-4521 55 Del. Laws, c. 255. https://library.partnertax.ai/us-de/stat/9-4522 75 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-4523 75 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-4524 75 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-4525 75 Del. Laws, c. 26, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4526 75 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-4527 75 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-4528 75 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-4529 75 Del. Laws, c. 26, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4530 75 Del. Laws, c. 26, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4531 75 Del. Laws, c. 26, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4532 75 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-4533 75 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-4534 75 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-4535 75 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-4601 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4602 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4603 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4604 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4605 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4606 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4607 56 Del. Laws, c. 103, § 13; 56 Del. Laws, c. 241, § 4; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4608 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4609 57 Del. Laws, c. 108, § 1 https://library.partnertax.ai/us-de/stat/9-4610 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4611 56 Del. Laws, c. 103, § 13; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4612 56 Del. Laws, c. 103, § 13; 68 Del. Laws, c. 370, § 1; 74 Del. Laws, c. 341, §§ 1, 2 https://library.partnertax.ai/us-de/stat/9-4613 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4614 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4615 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4616 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4617 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4618 56 Del. Laws, c. 103, § 13; 57 Del. Laws, c. 108, § 2 https://library.partnertax.ai/us-de/stat/9-4619 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4620 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4621 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4622 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4623 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4624 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4625 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4626 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4627 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4628 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4629 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4630 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4631 56 Del. Laws, c. 103, § 13; 63 Del. Laws, c. 33, § 1 https://library.partnertax.ai/us-de/stat/9-4632 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4633 56 Del. Laws, c. 103, § 13; 57 Del. Laws, c. 108, § 3 https://library.partnertax.ai/us-de/stat/9-4634 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4635 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4636 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4637 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4638 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4639 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4640 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4641 56 Del. Laws, c. 103, § 13; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4642 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4643 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4644 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4645 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4646 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4647 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4648 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4649 56 Del. Laws, c. 103, § 13; 57 Del. Laws, c. 602. https://library.partnertax.ai/us-de/stat/9-4650 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4651 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4652 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4653 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4654 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4655 56 Del. Laws, c. 103, § 13; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4656 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4657 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4658 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4659 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4660 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4661 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4701 56 Del. Laws, c. 103, § 14 https://library.partnertax.ai/us-de/stat/9-4702 56 Del. Laws, c. 103, § 13 https://library.partnertax.ai/us-de/stat/9-4703 56 Del. Laws, c. 103, § 14 https://library.partnertax.ai/us-de/stat/9-4704 56 Del. Laws, c. 103, § 14 https://library.partnertax.ai/us-de/stat/9-4705 56 Del. Laws, c. 103, § 14 https://library.partnertax.ai/us-de/stat/9-4706 56 Del. Laws, c. 103, § 14 https://library.partnertax.ai/us-de/stat/9-4707 56 Del. Laws, c. 103, § 14 https://library.partnertax.ai/us-de/stat/9-4708 56 Del. Laws, c. 103, § 14; 63 Del. Laws, c. 142, § 22; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4709 56 Del. Laws, c. 103, § 14; 63 Del. Laws, c. 142, § 23 https://library.partnertax.ai/us-de/stat/9-4720 58 Del. Laws, c. 221. https://library.partnertax.ai/us-de/stat/9-4721 58 Del. Laws, c. 221. https://library.partnertax.ai/us-de/stat/9-4722 58 Del. Laws, c. 221; 71 Del. Laws, c. 255, § 1 https://library.partnertax.ai/us-de/stat/9-4723 58 Del. Laws, c. 221. https://library.partnertax.ai/us-de/stat/9-4724 58 Del. Laws, c. 221. https://library.partnertax.ai/us-de/stat/9-4725 58 Del. Laws, c. 221; 60 Del. Laws, c. 329, § 3 https://library.partnertax.ai/us-de/stat/9-4726 58 Del. Laws, c. 221; 59 Del. Laws, c. 198, § 1 https://library.partnertax.ai/us-de/stat/9-4727 58 Del. Laws, c. 221. https://library.partnertax.ai/us-de/stat/9-4728 2026-05-05 https://library.partnertax.ai/us-de/stat/9-4729 58 Del. Laws, c. 221; 59 Del. Laws, c. 198, § 2; 60 Del. Laws, c. 329, § 2 https://library.partnertax.ai/us-de/stat/9-4730 58 Del. Laws, c. 221; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4801 56 Del. Laws, c. 103, § 15; 56 Del. Laws, c. 241, §§ 5, 6; 60 Del. Laws, c. 503, § 22; 67 Del. Laws, c. 167, § 1; 69 Del. Laws, c. 410, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4802 56 Del. Laws, c. 103, § 15; 56 Del. Laws, c. 241, § 7 https://library.partnertax.ai/us-de/stat/9-4803 56 Del. Laws, c. 103, § 15; 56 Del. Laws, c. 241, §§ 8, 9; 58 Del. Laws, c. 340, §§ 3, 4; 60 Del. Laws, c. 503, § 22; 66 Del. Laws, c. 323, § 1 https://library.partnertax.ai/us-de/stat/9-4804 56 Del. Laws, c. 103, § 15; 58 Del. Laws, c. 340, § 5; 66 Del. Laws, c. 323, § 2 https://library.partnertax.ai/us-de/stat/9-4805 56 Del. Laws, c. 103, § 15; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4806 56 Del. Laws, c. 103, § 15 https://library.partnertax.ai/us-de/stat/9-4807 56 Del. Laws, c. 103, § 15 https://library.partnertax.ai/us-de/stat/9-4808 56 Del. Laws, c. 103, § 15 https://library.partnertax.ai/us-de/stat/9-4809 56 Del. Laws, c. 103, § 15; 60 Del. Laws, c. 503, § 22 https://library.partnertax.ai/us-de/stat/9-4810 56 Del. Laws, c. 103, § 15; 56 Del. Laws, c. 241, §§ 10, 11; 60 Del. Laws, c. 503, § 22; 69 Del. Laws, c. 410, § 2; 70 Del. Laws, c. 255, § 2; 77 Del. Laws, c. 175, §§ 1, 2 https://library.partnertax.ai/us-de/stat/9-4811 56 Del. Laws, c. 103, § 15; 67 Del. Laws, c. 168, § 1; 70 Del. Laws, c. 186, § 1; 75 Del. Laws, c. 297, § 1 https://library.partnertax.ai/us-de/stat/9-4812 56 Del. Laws, c. 103, § 15 https://library.partnertax.ai/us-de/stat/9-4813 56 Del. Laws, c. 103, § 15; 60 Del. Laws, c. 503, § 22; 70 Del. Laws, c. 149, § 4 https://library.partnertax.ai/us-de/stat/9-4814 56 Del. Laws, c. 103, § 15 https://library.partnertax.ai/us-de/stat/9-4815 56 Del. Laws, c. 103, § 15; 60 Del. Laws, c. 233, § 1 https://library.partnertax.ai/us-de/stat/9-4816 56 Del. Laws, c. 103, § 15; 56 Del. Laws, c. 241, § 12; 57 Del. Laws, c. 754, §§ 5, 6; 60 Del. Laws, c. 503, § 22 https://library.partnertax.ai/us-de/stat/9-4817 56 Del. Laws, c. 103, § 15 https://library.partnertax.ai/us-de/stat/9-4818 57 Del. Laws, c. 710. https://library.partnertax.ai/us-de/stat/9-4819 66 Del. Laws, Sp. Sess., c. 195,, § 2 https://library.partnertax.ai/us-de/stat/9-4901 56 Del. Laws, c. 103, § 16; 66 Del. Laws, c. 207, § 1; 74 Del. Laws, c. 144, § 2; 75 Del. Laws, c. 244, §§ 3, 4; 76 Del. Laws, c. 409, § 3; 78 Del. Laws, c. 143, §§ 1-3; 80 Del. Laws, c. 141, § 2 https://library.partnertax.ai/us-de/stat/9-4902 56 Del. Laws, c. 103, § 16 https://library.partnertax.ai/us-de/stat/9-4903 56 Del. Laws, c. 103, § 16; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-4904 56 Del. Laws, c. 103, § 16; 56 Del. Laws, c. 241, § 13; 58 Del. Laws, c. 340, § 1; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-4905 56 Del. Laws, c. 103, § 16 https://library.partnertax.ai/us-de/stat/9-4906 56 Del. Laws, c. 103, § 16 https://library.partnertax.ai/us-de/stat/9-4907 56 Del. Laws, c. 103, § 16 https://library.partnertax.ai/us-de/stat/9-4908 56 Del. Laws, c. 103, § 16 https://library.partnertax.ai/us-de/stat/9-4909 56 Del. Laws, c. 103, § 16; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-4910 56 Del. Laws, c. 103, § 16; 66 Del. Laws, Sp. Sess., c. 201,, § 2 https://library.partnertax.ai/us-de/stat/9-4911 56 Del. Laws, c. 103, § 16; 66 Del. Laws, Sp. Sess., c. 201,, § 3; 67 Del. Laws, c. 166, § 1 https://library.partnertax.ai/us-de/stat/9-4912 56 Del. Laws, c. 103, § 16 https://library.partnertax.ai/us-de/stat/9-4913 56 Del. Laws, c. 103, § 16; 56 Del. Laws, c. 241, § 14; 66 Del. Laws, c. 321, § 1 https://library.partnertax.ai/us-de/stat/9-4914 56 Del. Laws, c. 103, § 16 https://library.partnertax.ai/us-de/stat/9-4915 56 Del. Laws, c. 103, § 16; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-4916 56 Del. Laws, c. 103, § 16 https://library.partnertax.ai/us-de/stat/9-4917 56 Del. Laws, c. 103, § 16; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-4918 56 Del. Laws, c. 103, § 16; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-4919 56 Del. Laws, c. 103, § 16; 65 Del. Laws, c. 304, § 2; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-4920 56 Del. Laws, c. 103, § 16 https://library.partnertax.ai/us-de/stat/9-4921 56 Del. Laws, c. 103, § 16; 58 Del. Laws, c. 340, § 2; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-4922 56 Del. Laws, c. 103, § 16; 58 Del. Laws, c. 340, § 2; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-4923 62 Del. Laws, c. 390, § 2; 74 Del. Laws, c. 149, §§ 4-6 https://library.partnertax.ai/us-de/stat/9-4924 66 Del. Laws, Sp. Sess., c. 195,, § 1 https://library.partnertax.ai/us-de/stat/9-4925 68 Del. Laws, c. 272, § 2 https://library.partnertax.ai/us-de/stat/9-4926 72 Del. Laws, c. 415, § 2 https://library.partnertax.ai/us-de/stat/9-4927 76 Del. Laws, c. 181, § 2 https://library.partnertax.ai/us-de/stat/9-4951 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-4952 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, §§ 22, 23; 73 Del. Laws, c. 329, § 49 https://library.partnertax.ai/us-de/stat/9-4953 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, § 24; 72 Del. Laws, c. 122, § 3 https://library.partnertax.ai/us-de/stat/9-4954 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-4955 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-4956 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 270, §§ 25-35; 74 Del. Laws, c. 186, § 8; 78 Del. Laws, c. 92, § 9; 81 Del. Laws, c. 49, § 12; 81 Del. Laws, c. 374, § 41; 83 Del. Laws, c. 434, § 2; 84 Del. Laws, c. 397, § 2 https://library.partnertax.ai/us-de/stat/9-4956 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 270, §§ 25-35; 74 Del. Laws, c. 186, § 8; 78 Del. Laws, c. 92, § 9; 81 Del. Laws, c. 49, § 12; 81 Del. Laws, c. 374, § 41; 83 Del. Laws, c. 434, § 2; 84 Del. Laws, c. 397, § 2 https://library.partnertax.ai/us-de/stat/9-4957 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, §§ 35, 36; 74 Del. Laws, c. 186, § 9; 78 Del. Laws, c. 92, § 10 https://library.partnertax.ai/us-de/stat/9-4958 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, §§ 35, 37-39; 73 Del. Laws, c. 186, § 3; 74 Del. Laws, c. 186, §§ 8, 10, 11; 78 Del. Laws, c. 92, §§ 11-14 https://library.partnertax.ai/us-de/stat/9-4959 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, § 35 https://library.partnertax.ai/us-de/stat/9-4960 66 Del. Laws, c. 216, § 1; 70 Del. Laws, c. 270, §§ 35, 40, 41; 73 Del. Laws, c. 186, § 4; 74 Del. Laws, c. 186, §§ 8, 12; 78 Del. Laws, c. 92, §§ 15, 16; 78 Del. Laws, c. 129, § 2 https://library.partnertax.ai/us-de/stat/9-5610 82 Del. Laws, c. 221, § 1 https://library.partnertax.ai/us-de/stat/9-6101 57 Del. Laws, c. 762, § 5A https://library.partnertax.ai/us-de/stat/9-6102 28 Del. Laws, c. 76, § 5; 29 Del. Laws, c. 68, § 1; 50 Del. Laws, c. 114, § 1; 57 Del. Laws, c. 762, § 5B; 61 Del. Laws, c. 209, § 1; 61 Del. Laws, c. 394, § 1 https://library.partnertax.ai/us-de/stat/9-6103 45 Del. Laws, c. 120, §§ 1, 2; 57 Del. Laws, c. 762, § 5C https://library.partnertax.ai/us-de/stat/9-6104 32 Del. Laws, c. 85; 57 Del. Laws, c. 762, § 5D https://library.partnertax.ai/us-de/stat/9-6105 33 Del. Laws, c. 77, § 1; 34 Del. Laws, c. 87, § 1; 40 Del. Laws, c. 130, § 1; 44 Del. Laws, c. 87, § 1; 57 Del. Laws, c. 762, § 5H https://library.partnertax.ai/us-de/stat/9-6106 37 Del. Laws, c. 101, § 1; 41 Del. Laws, c. 102, § 1; 41 Del. Laws, c. 103, § 1; 41 Del. Laws, c. 104, § 2; 41 Del. Laws, c. 107, § 1; 43 Del. Laws, c. 109, § 2; 47 Del. Laws, c. 71, § 1; 47 Del. Laws, c. 98, §§ 1, 2; 47 Del. Laws, c. 140, §§ 1, 2; 50 Del. Laws, c. 255, § 1; 51 Del. Laws, c. 280; 53 Del. Laws, c. 28; 53 Del. Laws, c. 51. https://library.partnertax.ai/us-de/stat/9-6107 56 Del. Laws, c. 234, § 2; 62 Del. Laws, c. 216, § 1 https://library.partnertax.ai/us-de/stat/9-6108 55 Del. Laws, c. 27; 57 Del. Laws, c. 762, § 5J https://library.partnertax.ai/us-de/stat/9-6109 50 Del. Laws, c. 5, § 2; 57 Del. Laws, c. 762, § 5K; 65 Del. Laws, c. 56, § 1 https://library.partnertax.ai/us-de/stat/9-6110 50 Del. Laws, c. 5, § 2 https://library.partnertax.ai/us-de/stat/9-6111 59 Del. Laws, c. 260, § 1 https://library.partnertax.ai/us-de/stat/9-6301 51 Del. Laws, c. 231; 57 Del. Laws, c. 762, § 6A https://library.partnertax.ai/us-de/stat/9-6302 51 Del. Laws, c. 231; 57 Del. Laws, c. 754, §§ 7, 8; 57 Del. Laws, c. 762, § 6B; 60 Del. Laws, c. 293, § 2; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 575, § 21 https://library.partnertax.ai/us-de/stat/9-6303 51 Del. Laws, c. 231; 57 Del. Laws, c. 762, § 6B https://library.partnertax.ai/us-de/stat/9-6304 51 Del. Laws, c. 231; 57 Del. Laws, c. 762, § 6B https://library.partnertax.ai/us-de/stat/9-6305 51 Del. Laws, c. 231; 57 Del. Laws, c. 762, § 6B; 64 Del. Laws, c. 65, § 1; 85 Del. Laws, c. 210, § 1 https://library.partnertax.ai/us-de/stat/9-6306 51 Del. Laws, c. 231; 57 Del. Laws, c. 762, § 6B https://library.partnertax.ai/us-de/stat/9-6307 51 Del. Laws, c. 231. https://library.partnertax.ai/us-de/stat/9-6308 51 Del. Laws, c. 231; 57 Del. Laws, c. 762, § 6B https://library.partnertax.ai/us-de/stat/9-6309 51 Del. Laws, c. 231; 57 Del. Laws, c. 762, § 6B https://library.partnertax.ai/us-de/stat/9-6310 51 Del. Laws, c. 231. https://library.partnertax.ai/us-de/stat/9-6311 78 Del. Laws, c. 368, § 3 https://library.partnertax.ai/us-de/stat/9-6401-6415 2026-05-05 https://library.partnertax.ai/us-de/stat/9-6501 55 Del. Laws, c. 262; 57 Del. Laws, c. 762, § 8A https://library.partnertax.ai/us-de/stat/9-6502 55 Del. Laws, c. 262; 57 Del. Laws, c. 762, § 8A; 80 Del. Laws, c. 131, § 1 https://library.partnertax.ai/us-de/stat/9-6503 55 Del. Laws, c. 262; 57 Del. Laws, c. 449, § 1; 57 Del. Laws, c. 762, § 8A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-6504 55 Del. Laws, c. 262; 57 Del. Laws, c. 762, § 8A https://library.partnertax.ai/us-de/stat/9-6505 55 Del. Laws, c. 262; 57 Del. Laws, c. 762, § 8A; 81 Del. Laws, c. 139, § 1 https://library.partnertax.ai/us-de/stat/9-6506 55 Del. Laws, c. 262; 57 Del. Laws, c. 449, §§ 2, 3; 57 Del. Laws, c. 762, § 8A https://library.partnertax.ai/us-de/stat/9-6507 55 Del. Laws, c. 262; 57 Del. Laws, c. 762, §§ 8A, 8B; 61 Del. Laws, c. 446, § 1 https://library.partnertax.ai/us-de/stat/9-6508 55 Del. Laws, c. 262; 57 Del. Laws, c. 762, § 8A https://library.partnertax.ai/us-de/stat/9-6509 55 Del. Laws, c. 262; 57 Del. Laws, c. 762, § 8A https://library.partnertax.ai/us-de/stat/9-6510 55 Del. Laws, c. 262; 57 Del. Laws, c. 762, § 8A https://library.partnertax.ai/us-de/stat/9-6511 55 Del. Laws, c. 262; 57 Del. Laws, c. 762, § 8A; 59 Del. Laws, c. 583, § 1; 60 Del. Laws, c. 601, § 1; 63 Del. Laws, c. 142, § 24; 64 Del. Laws, c. 68, § 1; 66 Del. Laws, c. 320, § 1 https://library.partnertax.ai/us-de/stat/9-6512 55 Del. Laws, c. 262; 57 Del. Laws, c. 762, § 8A; 64 Del. Laws, c. 68, § 2; 66 Del. Laws, c. 320, § 2 https://library.partnertax.ai/us-de/stat/9-6513 55 Del. Laws, c. 262; 57 Del. Laws, c. 762, § 8A https://library.partnertax.ai/us-de/stat/9-6514 55 Del. Laws, c. 262; 57 Del. Laws, c. 762, § 8A; 81 Del. Laws, c. 139, § 2 https://library.partnertax.ai/us-de/stat/9-6515 55 Del. Laws, c. 262; 57 Del. Laws, c. 762, § 8A https://library.partnertax.ai/us-de/stat/9-6516 55 Del. Laws, c. 262; 57 Del. Laws, c. 762, § 8A; 63 Del. Laws, c. 128, § 1; 63 Del. Laws, c. 451, § 1 https://library.partnertax.ai/us-de/stat/9-6517 55 Del. Laws, c. 262; 57 Del. Laws, c. 762, § 8A; 77 Del. Laws, c. 303, § 1 https://library.partnertax.ai/us-de/stat/9-6518 55 Del. Laws, c. 262; 64 Del. Laws, c. 68, § 3 https://library.partnertax.ai/us-de/stat/9-6519 57 Del. Laws, c. 449, § 4; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-6520 55 Del. Laws, c. 245; 57 Del. Laws, c. 762, § 9A https://library.partnertax.ai/us-de/stat/9-6521 67 Del. Laws, c. 204, § 2; 76 Del. Laws, c. 369, § 1 https://library.partnertax.ai/us-de/stat/9-6701 55 Del. Laws, c. 263. https://library.partnertax.ai/us-de/stat/9-6702 55 Del. Laws, c. 263; 57 Del. Laws, c. 762, § 10A; 61 Del. Laws, c. 149, § 1; 63 Del. Laws, c. 41, §§ 1, 2; 65 Del. Laws, c. 371, § 1; 66 Del. Laws, c. 320, § 3 https://library.partnertax.ai/us-de/stat/9-6703 55 Del. Laws, c. 263. https://library.partnertax.ai/us-de/stat/9-6704 55 Del. Laws, c. 263; 57 Del. Laws, c. 762, § 10A; 59 Del. Laws, c. 583, § 2; 60 Del. Laws, c. 600, § 1; 64 Del. Laws, c. 68, § 4; 66 Del. Laws, c. 320, §§ 4-6 https://library.partnertax.ai/us-de/stat/9-6705 55 Del. Laws, c. 263; 66 Del. Laws, c. 320, § 7 https://library.partnertax.ai/us-de/stat/9-6706 55 Del. Laws, c. 263; 57 Del. Laws, c. 762, § 10A; 66 Del. Laws, c. 320, § 8 https://library.partnertax.ai/us-de/stat/9-6707 55 Del. Laws, c. 263; 57 Del. Laws, c. 762, § 10A; 66 Del. Laws, c. 320, §§ 9, 10 https://library.partnertax.ai/us-de/stat/9-6708 55 Del. Laws, c. 263; 57 Del. Laws, c. 762, § 10A; 63 Del. Laws, c. 39, § 1; 66 Del. Laws, c. 320, § 11 https://library.partnertax.ai/us-de/stat/9-6709 55 Del. Laws, c. 263; 57 Del. Laws, c. 762, § 10A; 66 Del. Laws, c. 320, § 12 https://library.partnertax.ai/us-de/stat/9-6710 55 Del. Laws, c. 263; 57 Del. Laws, c. 762, § 10A https://library.partnertax.ai/us-de/stat/9-6711 55 Del. Laws, c. 263; 57 Del. Laws, c. 762, § 10A; 63 Del. Laws, c. 142, § 25; 64 Del. Laws, c. 67, § 1 https://library.partnertax.ai/us-de/stat/9-6712 55 Del. Laws, c. 263; 57 Del. Laws, c. 762, § 10A https://library.partnertax.ai/us-de/stat/9-6713 55 Del. Laws, c. 263; 57 Del. Laws, c. 762, § 10A https://library.partnertax.ai/us-de/stat/9-6714 55 Del. Laws, c. 263; 57 Del. Laws, c. 762, § 10A https://library.partnertax.ai/us-de/stat/9-6715 55 Del. Laws, c. 263; 57 Del. Laws, c. 762, § 10A https://library.partnertax.ai/us-de/stat/9-6716 55 Del. Laws, c. 263; 57 Del. Laws, c. 762, § 10A https://library.partnertax.ai/us-de/stat/9-6717 55 Del. Laws, c. 263; 57 Del. Laws, c. 762, § 10A https://library.partnertax.ai/us-de/stat/9-6718 55 Del. Laws, c. 263. https://library.partnertax.ai/us-de/stat/9-6719 55 Del. Laws, c. 263; 57 Del. Laws, c. 762, § 10A https://library.partnertax.ai/us-de/stat/9-4961 66 Del. Laws, Sp. Sess., c. 198,, § 1; 70 Del. Laws, c. 270, § 35 https://library.partnertax.ai/us-de/stat/9-4962 66 Del. Laws, c. 217, § 1; 70 Del. Laws, c. 270, § 35; 80 Del. Laws, c. 224, § 3 https://library.partnertax.ai/us-de/stat/9-4999 66 Del. Laws, Sp. Sess., c. 200,, § 1 https://library.partnertax.ai/us-de/stat/9-5001 55 Del. Laws, c. 217; repealed by 83 Del. Laws, c. 144, § 2, effective Sept. 10, 2021. https://library.partnertax.ai/us-de/stat/9-5101 57 Del. Laws, c. 458; 58 Del. Laws, c. 26, §§ 1, 2 https://library.partnertax.ai/us-de/stat/9-5102 57 Del. Laws, c. 458; 58 Del. Laws, c. 26, § 3; 66 Del. Laws, c. 324, § 1 https://library.partnertax.ai/us-de/stat/9-5103 57 Del. Laws, c. 458; 80 Del. Laws, c. 209, § 5 https://library.partnertax.ai/us-de/stat/9-5104 57 Del. Laws, c. 458. https://library.partnertax.ai/us-de/stat/9-5201 79 Del. Laws, c. 149, § 1 https://library.partnertax.ai/us-de/stat/9-5202 79 Del. Laws, c. 149, § 1 https://library.partnertax.ai/us-de/stat/9-5203 79 Del. Laws, c. 149, § 1 https://library.partnertax.ai/us-de/stat/9-5204 79 Del. Laws, c. 149, § 1 https://library.partnertax.ai/us-de/stat/9-5205 79 Del. Laws, c. 149, § 1 https://library.partnertax.ai/us-de/stat/9-5206 79 Del. Laws, c. 149, § 1 https://library.partnertax.ai/us-de/stat/9-5207 79 Del. Laws, c. 149, § 1 https://library.partnertax.ai/us-de/stat/9-5208 79 Del. Laws, c. 149, § 1 https://library.partnertax.ai/us-de/stat/9-5209 79 Del. Laws, c. 149, § 1 https://library.partnertax.ai/us-de/stat/9-5210 79 Del. Laws, c. 149, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-5301 62 Del. Laws, c. 203, § 1 https://library.partnertax.ai/us-de/stat/9-5302 62 Del. Laws, c. 203, § 1 https://library.partnertax.ai/us-de/stat/9-5303 62 Del. Laws, c. 203, § 1 https://library.partnertax.ai/us-de/stat/9-5304 62 Del. Laws, c. 203, § 1 https://library.partnertax.ai/us-de/stat/9-5401 81 Del. Laws, c. 25, § 1 https://library.partnertax.ai/us-de/stat/9-5402 81 Del. Laws, c. 25, §§ 1, 70 Del Laws, c 186, 1; 81 Del. Laws, c. 64, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/9-5403 81 Del. Laws, c. 25, § 1 https://library.partnertax.ai/us-de/stat/9-5404 81 Del. Laws, c. 25, § 1 https://library.partnertax.ai/us-de/stat/9-5405 81 Del. Laws, c. 25, § 1 https://library.partnertax.ai/us-de/stat/9-5406 81 Del. Laws, c. 25, § 1 https://library.partnertax.ai/us-de/stat/9-5407 81 Del. Laws, c. 25, § 1 https://library.partnertax.ai/us-de/stat/9-5408 81 Del. Laws, c. 25, § 1 https://library.partnertax.ai/us-de/stat/9-5409 81 Del. Laws, c. 25, § 1 https://library.partnertax.ai/us-de/stat/9-5410 81 Del. Laws, c. 25, § 1 https://library.partnertax.ai/us-de/stat/9-5411 81 Del. Laws, c. 25, § 1 https://library.partnertax.ai/us-de/stat/9-5412 81 Del. Laws, c. 25, § 1 https://library.partnertax.ai/us-de/stat/9-5413 81 Del. Laws, c. 25, § 1 https://library.partnertax.ai/us-de/stat/9-5414 81 Del. Laws, c. 25, § 1 https://library.partnertax.ai/us-de/stat/9-5415 81 Del. Laws, c. 25, § 1 https://library.partnertax.ai/us-de/stat/9-5416 81 Del. Laws, c. 25, § 1 https://library.partnertax.ai/us-de/stat/9-5417 81 Del. Laws, c. 25, § 1 https://library.partnertax.ai/us-de/stat/9-5501 81 Del. Laws, c. 26, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-5502 81 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-5503 81 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-5504 81 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-5505 81 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-5506 81 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-5507 81 Del. Laws, c. 26, § 1; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/9-5508 81 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-5509 81 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-5510 81 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-5511 81 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-5512 81 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-5513 81 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-5514 81 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-5515 81 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-5516 81 Del. Laws, c. 26, § 1 https://library.partnertax.ai/us-de/stat/9-5601 82 Del. Laws, c. 221, § 1 https://library.partnertax.ai/us-de/stat/9-5602 82 Del. Laws, c. 221, § 1 https://library.partnertax.ai/us-de/stat/9-5603 82 Del. Laws, c. 221, § 1 https://library.partnertax.ai/us-de/stat/9-5604 82 Del. Laws, c. 221, § 1 https://library.partnertax.ai/us-de/stat/9-5605 82 Del. Laws, c. 221, § 1 https://library.partnertax.ai/us-de/stat/9-5606 82 Del. Laws, c. 221, § 1 https://library.partnertax.ai/us-de/stat/9-5607 82 Del. Laws, c. 221, § 1 https://library.partnertax.ai/us-de/stat/9-5608 82 Del. Laws, c. 221, § 1 https://library.partnertax.ai/us-de/stat/9-5609 82 Del. Laws, c. 221, § 1 https://library.partnertax.ai/us-de/stat/9-7002 57 Del. Laws, c. 762, § 1; 58 Del. Laws, c. 348; 61 Del. Laws, c. 444, § 1; 64 Del. Laws, c. 69, § 1; 64 Del. Laws, c. 70, § 1; 65 Del. Laws, c. 55, § 1; 66 Del. Laws, c. 69, § 1; 66 Del. Laws, c. 320, § 13; 67 Del. Laws, c. 382, §§ 1-3; 69 Del. Laws, c. 130, § 1; 70 Del. Laws, c. 186, § 1; 82 Del. Laws, c. 272, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/9-7003 57 Del. Laws, c. 762, § 1; 70 Del. Laws, c. 186, § 1; 78 Del. Laws, c. 52, §§ 1, 2 https://library.partnertax.ai/us-de/stat/9-7004 57 Del. Laws, c. 762, § 1; 59 Del. Laws, c. 260, § 2; 61 Del. Laws, c. 351, § 1; 65 Del. Laws, c. 54, § 1; 69 Del. Laws, c. 276, § 1; 70 Del. Laws, c. 186, § 1; 74 Del. Laws, c. 238, § 2; 77 Del. Laws, c. 421, § 1; 78 Del. Laws, c. 302, § 1; 84 Del. Laws, c. 42, § 1; 84 Del. Laws, c. 105, § 2; 84 Del. Laws, c. 412, § 6 https://library.partnertax.ai/us-de/stat/9-7005 57 Del. Laws, c. 762, § 1 https://library.partnertax.ai/us-de/stat/9-7006 57 Del. Laws, c. 762, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-7007 57 Del. Laws, c. 762, § 1; 65 Del. Laws, c. 57, § 1 https://library.partnertax.ai/us-de/stat/9-7008 63 Del. Laws, c. 42, § 2 https://library.partnertax.ai/us-de/stat/9-7101 82 Del. Laws, c. 222, § 1 https://library.partnertax.ai/us-de/stat/9-7102 82 Del. Laws, c. 222, § 1 https://library.partnertax.ai/us-de/stat/9-7103 82 Del. Laws, c. 222, § 1 https://library.partnertax.ai/us-de/stat/9-7104 82 Del. Laws, c. 222, § 1 https://library.partnertax.ai/us-de/stat/9-7105 82 Del. Laws, c. 222, § 1 https://library.partnertax.ai/us-de/stat/9-7106 82 Del. Laws, c. 222, § 1 https://library.partnertax.ai/us-de/stat/9-7107 82 Del. Laws, c. 222, § 1 https://library.partnertax.ai/us-de/stat/9-7108 82 Del. Laws, c. 222, § 1 https://library.partnertax.ai/us-de/stat/9-7109 82 Del. Laws, c. 222, § 1 https://library.partnertax.ai/us-de/stat/9-7110 82 Del. Laws, c. 222, § 1 https://library.partnertax.ai/us-de/stat/9-7111 82 Del. Laws, c. 222, § 1 https://library.partnertax.ai/us-de/stat/9-8001 28 Del. Laws, c. 76, § 14; 31 Del. Laws, c. 13, § 22; 47 Del. Laws, c. 89, § 1; 48 Del. Laws, c. 124, § 1; 55 Del. Laws, c. 85, § 20A; 57 Del. Laws, c. 762, § 13A; 66 Del. Laws, c. 69, § 2; 67 Del. Laws, c. 169, § 1 https://library.partnertax.ai/us-de/stat/9-8002 28 Del. Laws, c. 76, § 14; 31 Del. Laws, c. 13, § 22; 40 Del. Laws, c. 134, § 1; 47 Del. Laws, c. 89, § 1; 47 Del. Laws, c. 223, § 1; 48 Del. Laws, c. 124, § 1; 49 Del. Laws, c. 81; 55 Del. Laws, c. 57; 55 Del. Laws, c. 85, §§ 20B, 20D, 20F; 55 Del. Laws, c. 124; 57 Del. Laws, c. 762, § 13A; 58 Del. Laws, c. 427; 64 Del. Laws, c. 363, § 2; 85 Del. Laws, c. 132, § 1 https://library.partnertax.ai/us-de/stat/9-8003 28 Del. Laws, c. 76, §§ 14, 15; 31 Del. Laws, c. 13, §§ 22, 23; 40 Del. Laws, c. 135, § 1; 47 Del. Laws, c. 89, § 1; 48 Del. Laws, c. 124, § 1; 55 Del. Laws, c. 85, §§ 20B-20D; 57 Del. Laws, c. 762, § 13E; 66 Del. Laws, c. 69, § 3; 85 Del. Laws, c. 132, § 2 https://library.partnertax.ai/us-de/stat/9-8004 28 Del. Laws, c. 76, § 15; 31 Del. Laws, c. 13, § 23; 40 Del. Laws, c. 135, § 1; 46 Del. Laws, c. 134, § 1; 55 Del. Laws, c. 85, § 20E; 57 Del. Laws, c. 762, §§ 13F, 13G; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8005 28 Del. Laws, c. 76, § 15; 31 Del. Laws, c. 13, § 23; 40 Del. Laws, c. 135, § 1; 46 Del. Laws, c. 134, § 1; 46 Del. Laws, c. 138, § 1; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 1; 85 Del. Laws, c. 132, § 3 https://library.partnertax.ai/us-de/stat/9-8101 14 Del. Laws, c. 111; 14 Del. Laws, c. 357; 15 Del. Laws, c. 16; 15 Del. Laws, c. 424; 16 Del. Laws, c. 4; 16 Del. Laws, c. 125; 16 Del. Laws, c. 308, § 1; 16 Del. Laws, c. 552; 17 Del. Laws, c. 204, § 3; 17 Del. Laws, c. 207, § 101; 17 Del. Laws, c. 207, Schedule A; 17 Del. Laws, c. 425, § 1; 17 Del. Laws, c. 495, § 9; 17 Del. Laws, c. 599, § 1; 18 Del. Laws, c. 165, § 1; 18 Del. Laws, c. 241; 18 Del. Laws, c. 465, § 1; 18 Del. Laws, c. 546, § 1; 19 Del. Laws, c. 124; 19 Del. Laws, c. 734, § 3; 21 Del. Laws, c. 1; 21 Del. Laws, c. 239, § 2; 22 Del. Laws, c. 139; 22 Del. Laws, c. 366; 22 Del. Laws, c. 367; 22 Del. Laws, c. 368; 22 Del. Laws, c. 369; 22 Del. Laws, c. 411; 23 Del. Laws, c. 46; 23 Del. Laws, c. 47; 23 Del. Laws, c. 92, §§ 1, 14; 25 Del. Laws, c. 36; 25 Del. Laws, c. 37; 25 Del. Laws, c. 38; 25 Del. Laws, c. 39; 25 Del. Laws, c. 40; 26 Del. Laws, c. 37; 27 Del. Laws, c. 56; 27 Del. Laws, c. 101; 60 Del. Laws, c. 194, § 1; 74 Del. Laws, c. 417, § 1; 80 Del. Laws, c. 140, § 1; 85 Del. Laws, c. 132, § 4 https://library.partnertax.ai/us-de/stat/9-8102 67 Del. Laws, c. 415, § 3; 71 Del. Laws, c. 349, §§ 13, 14; 81 Del. Laws, c. 384, § 2; 83 Del. Laws, c. 223, § 1; 83 Del. Laws, c. 360, § 1; 84 Del. Laws, c. 60, § 1 https://library.partnertax.ai/us-de/stat/9-8103 42 Del. Laws, c. 109, § 1; 42 Del. Laws, c. 110, § 1; 60 Del. Laws, c. 194, § 2; 67 Del. Laws, c. 415, § 3 https://library.partnertax.ai/us-de/stat/9-8104 70 Del. Laws, c. 39, § 1 https://library.partnertax.ai/us-de/stat/9-8105 51 Del. Laws, c. 323; 64 Del. Laws, c. 77, § 1; 66 Del. Laws, c. 385, §§ 1, 2; 67 Del. Laws, c. 415, § 3; 70 Del. Laws, c. 39, § 1 https://library.partnertax.ai/us-de/stat/9-8106 11 Del. Laws, c. 376, § 5; 14 Del. Laws, c. 111; 14 Del. Laws, c. 357; 15 Del. Laws, c. 16; 15 Del. Laws, c. 424; 16 Del. Laws, c. 4; 16 Del. Laws, c. 125; 16 Del. Laws, c. 308, § 1; 16 Del. Laws, c. 552; 17 Del. Laws, c. 204, § 3; 17 Del. Laws, c. 207, §§ 80, 101; 17 Del. Laws, c. 207, Schedule A; 17 Del. Laws, c. 425, § 1; 17 Del. Laws, c. 495, § 9; 17 Del. Laws, c. 599, § 1; 18 Del. Laws, c. 165, § 1; 18 Del. Laws, c. 241; 18 Del. Laws, c. 465, § 1; 18 Del. Laws, c. 546, § 1; 19 Del. Laws, c. 124; 19 Del. Laws, c. 734, § 3; 21 Del. Laws, c. 1; 21 Del. Laws, c. 239, § 2; 22 Del. Laws, c. 139; 22 Del. Laws, c. 366; 22 Del. Laws, c. 367; 22 Del. Laws, c. 368; 22 Del. Laws, c. 369; 22 Del. Laws, c. 411; 23 Del. Laws, c. 46; 23 Del. Laws, c. 47; 23 Del. Laws, c. 92, §§ 1, 14; 23 Del. Laws, c. 159; 25 Del. Laws, c. 36; 25 Del. Laws, c. 37; 25 Del. Laws, c. 38; 25 Del. Laws, c. 39; 25 Del. Laws, c. 40; 26 Del. Laws, c. 37; 27 Del. Laws, c. 56; 27 Del. Laws, c. 101; 28 Del. Laws, c. 78, § 1; 29 Del. Laws, c. 71, § 1; 30 Del. Laws, c. 76, § 1; 30 Del. Laws, c. 152, § 1; 32 Del. Laws, c. 72, § 1; 38 Del. Laws, c. 72; 38 Del. Laws, c. 73; 41 Del. Laws, c. 119, § 1; 43 Del. Laws, c. 113, § 1; 43 Del. Laws, c. 114, § 1; 44 Del. Laws, c. 89, § 1; 47 Del. Laws, c. 80, § 1; 49 Del. Laws, c. 61; 50 Del. Laws, c. 448, §§ 1, 2; 51 Del. Laws, c. 17; 51 Del. Laws, c. 109; 51 Del. Laws, c. 131; 51 Del. Laws, c. 317; 52 Del. Laws, c. 30; 52 Del. Laws, c. 31; 52 Del. Laws, c. 61; 52 Del. Laws, c. 66; 52 Del. Laws, c. 73; 52 Del. Laws, c. 119; 52 Del. Laws, c. 123; 52 Del. Laws, c. 228; 52 Del. Laws, c. 243; 52 Del. Laws, c. 257; 52 Del. Laws, c. 258; 53 Del. Laws, c. 73; 53 Del. Laws, c. 163; 53 Del. Laws, c. 190; 53 Del. Laws, c. 225; 53 Del. Laws, c. 226; 53 Del. Laws, c. 257; 54 Del. Laws, c. 25; 54 Del. Laws, c. 159; 55 Del. Laws, c. 148; 55 Del. Laws, c. 249; 55 Del. Laws, c. 251; 56 Del. Laws, c. 238; 57 Del. Laws, c. 27; 57 Del. Laws, c. 61; 57 Del. Laws, c. 119; 57 Del. Laws, c. 355; 57 Del. Laws, c. 406; 57 Del. Laws, c. 562; 57 Del. Laws, c. 563; 57 Del. Laws, c. 697; 57 Del. Laws, c. 715; 58 Del. Laws, c. 68; 64 Del. Laws, c. 432, § 1; 67 Del. Laws, c. 248, § 1; 67 Del. Laws, c. 415, § 3; 70 Del. Laws, c. 39, § 1; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 118, § 1; 77 Del. Laws, c. 125, § 1; 77 Del. Laws, c. 128, § 1; 77 Del. Laws, c. 243, § 1; 78 Del. Laws, c. 123, § 1; 79 Del. Laws, c. 5, § 1; 79 Del. Laws, c. 333, § 1; 80 Del. Laws, c. 155, § 2; 83 Del. Laws, c. 455, § 5; 84 Del. Laws, c. 256, § 2 https://library.partnertax.ai/us-de/stat/9-8106A 78 Del. Laws, c. 144, § 1; 83 Del. Laws, c. 468, § 1 https://library.partnertax.ai/us-de/stat/9-8107 41 Del. Laws, c. 118, § 1; 67 Del. Laws, c. 415, § 3; 70 Del. Laws, c. 39, § 1 https://library.partnertax.ai/us-de/stat/9-8108 14 Del. Laws, c. 111; 14 Del. Laws, c. 357; 15 Del. Laws, c. 16; 15 Del. Laws, c. 424; 16 Del. Laws, c. 4; 16 Del. Laws, c. 125; 16 Del. Laws, c. 308, § 1; 16 Del. Laws, c. 552; 17 Del. Laws, c. 204, § 3; 17 Del. Laws, c. 207, § 101; 17 Del. Laws, c. 207, Schedule A; 17 Del. Laws, c. 425, § 1; 17 Del. Laws, c. 495, § 9; 17 Del. Laws, c. 599, § 1; 18 Del. Laws, c. 165, § 1; 18 Del. Laws, c. 241; 18 Del. Laws, c. 465, § 1; 18 Del. Laws, c. 546, § 1; 19 Del. Laws, c. 124; 19 Del. Laws, c. 734, § 3; 21 Del. Laws, c. 1; 21 Del. Laws, c. 239, § 2; 22 Del. Laws, c. 139; 22 Del. Laws, c. 366; 22 Del. Laws, c. 367; 22 Del. Laws, c. 368; 22 Del. Laws, c. 369; 22 Del. Laws, c. 411; 23 Del. Laws, c. 46; 23 Del. Laws, c. 47; 23 Del. Laws, c. 92, §§ 1, 14; 25 Del. Laws, c. 36; 25 Del. Laws, c. 37; 25 Del. Laws, c. 38; 25 Del. Laws, c. 39; 25 Del. Laws, c. 40; 26 Del. Laws, c. 37; 27 Del. Laws, c. 56; 27 Del. Laws, c. 101; 70 Del. Laws, c. 39, § 1 https://library.partnertax.ai/us-de/stat/9-8109 57 Del. Laws, c. 744; 65 Del. Laws, c. 132, § 1; 70 Del. Laws, c. 39, § 1 https://library.partnertax.ai/us-de/stat/9-8110 66 Del. Laws, c. 420, § 1; 70 Del. Laws, c. 39, § 1; 85 Del. Laws, c. 144, § 5 https://library.partnertax.ai/us-de/stat/9-8111 75 Del. Laws, c. 21, § 1 https://library.partnertax.ai/us-de/stat/9-8111A 83 Del. Laws, c. 468, § 2 https://library.partnertax.ai/us-de/stat/9-8112 81 Del. Laws, c. 270, § 1; 82 Del. Laws, c. 102, § 1; 82 Del. Laws, c. 104, § 1; 82 Del. Laws, c. 227, § 1; 84 Del. Laws, c. 354, § 1; 84 Del. Laws, c. 474, § 5 https://library.partnertax.ai/us-de/stat/9-8113 84 Del. Laws, c. 335, § 1 https://library.partnertax.ai/us-de/stat/9-8131 55 Del. Laws, c. 163, § 1; 55 Del. Laws, c. 232; 56 Del. Laws, c. 26, §§ 1, 2; 81 Del. Laws, c. 314, § 1 https://library.partnertax.ai/us-de/stat/9-8132 55 Del. Laws, c. 163, § 1; 56 Del. Laws, c. 26, § 3; 57 Del. Laws, c. 70; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8133 55 Del. Laws, c. 163, § 1; 56 Del. Laws, c. 26, § 4; 60 Del. Laws, c. 430, § 1; 62 Del. Laws, c. 215, § 1; 69 Del. Laws, c. 13, § 3; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8134 55 Del. Laws, c. 163, § 1; 56 Del. Laws, c. 26, § 5; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8135 55 Del. Laws, c. 163, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8136 55 Del. Laws, c. 163; 56 Del. Laws, c. 26, § 6; 69 Del. Laws, c. 13, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8137 55 Del. Laws, c. 163, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8138 55 Del. Laws, c. 163, § 1; 56 Del. Laws, c. 26, § 7 https://library.partnertax.ai/us-de/stat/9-8139 55 Del. Laws, c. 163, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8140 55 Del. Laws, c. 163, § 1 https://library.partnertax.ai/us-de/stat/9-8141 66 Del. Laws, c. 148, § 1; 69 Del. Laws, c. 13, § 2 https://library.partnertax.ai/us-de/stat/9-8151 55 Del. Laws, c. 178. https://library.partnertax.ai/us-de/stat/9-8152 55 Del. Laws, c. 178. https://library.partnertax.ai/us-de/stat/9-8153 55 Del. Laws, c. 178. https://library.partnertax.ai/us-de/stat/9-8154 55 Del. Laws, c. 178. https://library.partnertax.ai/us-de/stat/9-8155 55 Del. Laws, c. 178. https://library.partnertax.ai/us-de/stat/9-8156 55 Del. Laws, c. 178. https://library.partnertax.ai/us-de/stat/9-8201 31 Del. Laws, c. 14, § 2; 65 Del. Laws, c. 305, § 1; 70 Del. Laws, c. 186, § 1; repealed by 78 Del. Laws, c. 142, § 1, eff. Jan. 8, 2013. https://library.partnertax.ai/us-de/stat/9-8202 28 Del. Laws, c. 79, § 3; 29 Del. Laws, c. 72, § 3; 30 Del. Laws, c. 77, § 3; 31 Del. Laws, c. 14, § 3; repealed by 78 Del. Laws, c. 142, § 1, eff. Jan. 8, 2013. https://library.partnertax.ai/us-de/stat/9-8203 21 Del. Laws, c. 27, § 6; 22 Del. Laws, c. 282, § 1; 23 Del. Laws, c. 48; 23 Del. Laws, c. 50, § 3; 27 Del. Laws, c. 55; 28 Del. Laws, c. 79, § 5; 29 Del. Laws, c. 72, § 5; 30 Del. Laws, c. 77, § 5; 31 Del. Laws, c. 14, § 6; 37 Del. Laws, c. 103, § 1; 40 Del. Laws, c. 133; 45 Del. Laws, c. 109, § 1; 45 Del. Laws, c. 126, §§ 1, 2; 46 Del. Laws, c. 173, § 1; 46 Del. Laws, c. 298, §§ 1, 2; 47 Del. Laws, c. 192, §§ 1, 2; 49 Del. Laws, c. 290, § 2; 50 Del. Laws, c. 490, § 1; 52 Del. Laws, c. 174, § 6; 53 Del. Laws, c. 222, § 10; 54 Del. Laws, c. 23, § 10; 55 Del. Laws, c. 85, § 21; 57 Del. Laws, c. 692, § 2; 57 Del. Laws, c. 762, § 20; 66 Del. Laws, c. 338, § 1; repealed by 78 Del. Laws, c. 142, § 1, eff. Jan. 8, 2013. https://library.partnertax.ai/us-de/stat/9-8204 28 Del. Laws, c. 79, § 5; 29 Del. Laws, c. 72, § 5; 29 Del. Laws, c. 73, § 3; 30 Del. Laws, c. 77, § 5; 31 Del. Laws, c. 14, § 6; 37 Del. Laws, c. 103, § 1; 40 Del. Laws, c. 133, § 1; 45 Del. Laws, c. 126, §§ 1, 2; 52 Del. Laws, c. 235; 53 Del. Laws, c. 222, § 12; repealed by 78 Del. Laws, c. 142, § 1, eff. Jan. 8, 2013. https://library.partnertax.ai/us-de/stat/9-8205 28 Del. Laws, c. 79, § 3; 29 Del. Laws, c. 72, § 3; 30 Del. Laws, c. 77, § 3; 31 Del. Laws, c. 14, § 3; 70 Del. Laws, c. 186, § 1; repealed by 78 Del. Laws, c. 142, § 1, eff. Jan. 8, 2013. https://library.partnertax.ai/us-de/stat/9-8206 28 Del. Laws, c. 79, § 27; 29 Del. Laws, c. 72, § 29; 30 Del. Laws, c. 77, § 27; 31 Del. Laws, c. 14, § 5; 70 Del. Laws, c. 186, § 1; repealed by 78 Del. Laws, c. 142, § 1, eff. Jan. 8, 2013. https://library.partnertax.ai/us-de/stat/9-8207 28 Del. Laws, c. 79, § 3; 29 Del. Laws, c. 72, § 3; 30 Del. Laws, c. 77, § 3; 31 Del. Laws, c. 14, § 4; 70 Del. Laws, c. 186, § 1; repealed by 78 Del. Laws, c. 142, § 1, eff. Jan. 8, 2013. https://library.partnertax.ai/us-de/stat/9-8208 28 Del. Laws, c. 79, § 16; 30 Del. Laws, c. 78, § 6; 31 Del. Laws, c. 14, § 13; 36 Del. Laws, c. 121, § 1; repealed by 78 Del. Laws, c. 142, § 1, eff. Jan. 8, 2013. https://library.partnertax.ai/us-de/stat/9-8209 2026-05-05 https://library.partnertax.ai/us-de/stat/9-6720 55 Del. Laws, c. 263. https://library.partnertax.ai/us-de/stat/9-6721 55 Del. Laws, c. 263. https://library.partnertax.ai/us-de/stat/9-6801 56 Del. Laws, c. 95; 57 Del. Laws, c. 762, § 11A; 60 Del. Laws, c. 503, § 22 https://library.partnertax.ai/us-de/stat/9-6802 56 Del. Laws, c. 95. https://library.partnertax.ai/us-de/stat/9-6803 56 Del. Laws, c. 95; 57 Del. Laws, c. 762, § 11B; 59 Del. Laws, c. 212, § 1; 60 Del. Laws, c. 503, § 22; 70 Del. Laws, c. 44, §§ 1-5; 70 Del. Laws, c. 149, § 5; 70 Del. Laws, c. 186, § 1; 74 Del. Laws, c. 186, § 20; 77 Del. Laws, c. 441, § 1 https://library.partnertax.ai/us-de/stat/9-6804 56 Del. Laws, c. 95; 57 Del. Laws, c. 762, § 11B; 65 Del. Laws, c. 58, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-6805 56 Del. Laws, c. 95; 57 Del. Laws, c. 762, § 11B; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-6806 56 Del. Laws, c. 95. https://library.partnertax.ai/us-de/stat/9-6807 56 Del. Laws, c. 95; 57 Del. Laws, c. 762, § 11B https://library.partnertax.ai/us-de/stat/9-6808 56 Del. Laws, c. 95; 57 Del. Laws, c. 762, § 11B https://library.partnertax.ai/us-de/stat/9-6809 56 Del. Laws, c. 95; 57 Del. Laws, c. 762, § 11B; 60 Del. Laws, c. 503, § 22 https://library.partnertax.ai/us-de/stat/9-6810 56 Del. Laws, c. 95; 57 Del. Laws, c. 762, § 11B; 60 Del. Laws, c. 503, § 22; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 255, § 3 https://library.partnertax.ai/us-de/stat/9-6811 56 Del. Laws, c. 95; 57 Del. Laws, c. 762, § 11B https://library.partnertax.ai/us-de/stat/9-6812 56 Del. Laws, c. 95; 65 Del. Laws, c. 19, § 1 https://library.partnertax.ai/us-de/stat/9-6813 56 Del. Laws, c. 95. https://library.partnertax.ai/us-de/stat/9-6814 56 Del. Laws, c. 95; 57 Del. Laws, c. 762, § 11B; 60 Del. Laws, c. 503, § 22; 70 Del. Laws, c. 149, § 6 https://library.partnertax.ai/us-de/stat/9-6815 56 Del. Laws, c. 95. https://library.partnertax.ai/us-de/stat/9-6816 56 Del. Laws, c. 95; 57 Del. Laws, c. 762, § 11B https://library.partnertax.ai/us-de/stat/9-6817 56 Del. Laws, c. 95; 60 Del. Laws, c. 503, § 22 https://library.partnertax.ai/us-de/stat/9-6818 56 Del. Laws, c. 95. https://library.partnertax.ai/us-de/stat/9-6819 62 Del. Laws, c. 390, § 3; 74 Del. Laws, c. 149, §§ 7, 8 https://library.partnertax.ai/us-de/stat/9-6820 66 Del. Laws, Sp. Sess., c. 195,, § 2 https://library.partnertax.ai/us-de/stat/9-6901 56 Del. Laws, c. 97; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-6902 56 Del. Laws, c. 97; 57 Del. Laws, c. 762, § 12; 64 Del. Laws, c. 78, § 1; 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 186, § 1; 74 Del. Laws, c. 144, § 3; 75 Del. Laws, c. 244, §§ 5, 6; 76 Del. Laws, c. 409, § 4; 78 Del. Laws, c. 143, §§ 1-3; 80 Del. Laws, c. 141, § 3 https://library.partnertax.ai/us-de/stat/9-6903 56 Del. Laws, c. 97; 57 Del. Laws, c. 762, § 12 https://library.partnertax.ai/us-de/stat/9-6904 56 Del. Laws, c. 97; 57 Del. Laws, c. 762, § 12; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-6905 56 Del. Laws, c. 97; 57 Del. Laws, c. 762, § 12; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-6906 56 Del. Laws, c. 97. https://library.partnertax.ai/us-de/stat/9-6907 56 Del. Laws, c. 97; 57 Del. Laws, c. 217; 57 Del. Laws, c. 762, § 12 https://library.partnertax.ai/us-de/stat/9-6908 56 Del. Laws, c. 97; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-6909 56 Del. Laws, c. 97; 64 Del. Laws, c. 78, § 2; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-6910 56 Del. Laws, c. 97; 57 Del. Laws, c. 762, § 12; 64 Del. Laws, c. 78, § 3 https://library.partnertax.ai/us-de/stat/9-6911 56 Del. Laws, c. 97; 57 Del. Laws, c. 762, § 12; 64 Del. Laws, c. 78, § 4 https://library.partnertax.ai/us-de/stat/9-6912 56 Del. Laws, c. 97. https://library.partnertax.ai/us-de/stat/9-6913 56 Del. Laws, c. 97; 57 Del. Laws, c. 762, § 12 https://library.partnertax.ai/us-de/stat/9-6914 56 Del. Laws, c. 97; 57 Del. Laws, c. 762, § 12 https://library.partnertax.ai/us-de/stat/9-6915 56 Del. Laws, c. 97; 57 Del. Laws, c. 762, § 12; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-6916 56 Del. Laws, c. 97; 57 Del. Laws, c. 762, § 12; 64 Del. Laws, c. 78, § 5 https://library.partnertax.ai/us-de/stat/9-6917 56 Del. Laws, c. 97; 69 Del. Laws, c. 82, §§ 1, 2 https://library.partnertax.ai/us-de/stat/9-6918 56 Del. Laws, c. 97; 64 Del. Laws, c. 78, § 6; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-6919 56 Del. Laws, c. 97; 57 Del. Laws, c. 762, § 12; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-6920 56 Del. Laws, c. 97. https://library.partnertax.ai/us-de/stat/9-6921 56 Del. Laws, c. 97; 57 Del. Laws, c. 762, § 12 https://library.partnertax.ai/us-de/stat/9-6922 56 Del. Laws, c. 97; 57 Del. Laws, c. 762, § 12 https://library.partnertax.ai/us-de/stat/9-6923 56 Del. Laws, c. 97; 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-6924 66 Del. Laws, Sp. Sess., c. 195,, § 1 https://library.partnertax.ai/us-de/stat/9-6925 68 Del. Laws, c. 272, § 3 https://library.partnertax.ai/us-de/stat/9-6926 72 Del. Laws, c. 415, §§ 3, 4 https://library.partnertax.ai/us-de/stat/9-6927 76 Del. Laws, c. 181, § 3 https://library.partnertax.ai/us-de/stat/9-6951 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-6952 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, §§ 42, 43; 73 Del. Laws, c. 329, § 50 https://library.partnertax.ai/us-de/stat/9-6953 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, § 44; 72 Del. Laws, c. 122, § 4 https://library.partnertax.ai/us-de/stat/9-6954 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-6955 66 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/9-6956 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, §§ 55-59; 73 Del. Laws, c. 186, § 5; 74 Del. Laws, c. 186, § 13; 78 Del. Laws, c. 92, § 17; 81 Del. Laws, c. 49, § 13; 81 Del. Laws, c. 374, § 42; 83 Del. Laws, c. 434, § 3; 84 Del. Laws, c. 397, § 3 https://library.partnertax.ai/us-de/stat/9-6956 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, §§ 55-59; 73 Del. Laws, c. 186, § 5; 74 Del. Laws, c. 186, § 13; 78 Del. Laws, c. 92, § 17; 81 Del. Laws, c. 49, § 13; 81 Del. Laws, c. 374, § 42; 83 Del. Laws, c. 434, § 3; 84 Del. Laws, c. 397, § 3 https://library.partnertax.ai/us-de/stat/9-6957 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, §§ 55, 56; 74 Del. Laws, c. 186, § 14; 78 Del. Laws, c. 92, § 18 https://library.partnertax.ai/us-de/stat/9-6958 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, §§ 55-59; 73 Del. Laws, c. 186, § 5; 74 Del. Laws, c. 186, §§ 13-16; 78 Del. Laws, c. 92, §§ 19-22 https://library.partnertax.ai/us-de/stat/9-6959 66 Del. Laws, c. 207, § 1; 70 Del. Laws, c. 270, § 55 https://library.partnertax.ai/us-de/stat/9-6960 66 Del. Laws, c. 216, § 1; 70 Del. Laws, c. 270, §§ 55, 60, 61; 73 Del. Laws, c. 186, § 6; 74 Del. Laws, c. 186, §§ 13, 17; 78 Del. Laws, c. 92, §§ 23, 24; 78 Del. Laws, c. 129, § 3 https://library.partnertax.ai/us-de/stat/9-6961 66 Del. Laws, Sp. Sess., c. 198,, § 1; 70 Del. Laws, c. 270, § 55; 84 Del. Laws, c. 210, § 1; 84 Del. Laws, c. 297, §§ 166, 178; 85 Del. Laws, c. 3, § 15 https://library.partnertax.ai/us-de/stat/9-6962 66 Del. Laws, c. 217, § 1; 70 Del. Laws, c. 270, § 55; 80 Del. Laws, c. 224, § 4 https://library.partnertax.ai/us-de/stat/9-6999 66 Del. Laws, Sp. Sess., c. 200,, § 1 https://library.partnertax.ai/us-de/stat/9-7001 57 Del. Laws, c. 762, § 1; 63 Del. Laws, c. 38, § 1 https://library.partnertax.ai/us-de/stat/9-8421 28 Del. Laws, c. 82, § 7; 33 Del. Laws, c. 84, § 3; 40 Del. Laws, c. 135, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8422 28 Del. Laws, c. 82, § 5; 40 Del. Laws, c. 135, § 1; 50 Del. Laws, c. 79, § 1; 53 Del. Laws, c. 49; 60 Del. Laws, c. 468, § 11 https://library.partnertax.ai/us-de/stat/9-8423 21 Del. Laws, c. 23, § 3; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8424 28 Del. Laws, c. 82, § 12; 33 Del. Laws, c. 84, § 8; 38 Del. Laws, c. 78, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8425 28 Del. Laws, c. 76, § 16; 31 Del. Laws, c. 13, § 24; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8426 28 Del. Laws, c. 76, § 16; 28 Del. Laws, c. 82, § 13; 31 Del. Laws, c. 13, § 24; 33 Del. Laws, c. 84, § 9; 38 Del. Laws, c. 78, § 9; 40 Del. Laws, c. 135, § 1; 55 Del. Laws, c. 85, § 23H; 57 Del. Laws, c. 762, § 22H https://library.partnertax.ai/us-de/stat/9-8427 14 Del. Laws, c. 373, § 1; 19 Del. Laws, c. 26, § 15; 59 Del. Laws, c. 345, § 3; 62 Del. Laws, c. 152, § 2; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8428 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8429 16 Del. Laws, c. 551, § 1; 55 Del. Laws, c. 85, § 23H(1); 57 Del. Laws, c. 452, § 3; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8430 24 Del. Laws, c. 55, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8431 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8432 40 Del. Laws, c. 135, § 1; 55 Del. Laws, c. 85, § 23H(2); 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8433 20 Del. Laws, c. 288, § 6; 27 Del. Laws, c. 57; 37 Del. Laws, c. 105, § 6; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8434 28 Del. Laws, c. 82, § 34; 33 Del. Laws, c. 84, § 29; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8435 52 Del. Laws, c. 219; 55 Del. Laws, c. 85, § 23H(3); 63 Del. Laws, c. 142, § 26; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8601 38 Del. Laws, c. 78, § 1; 78 Del. Laws, c. 11, § 1 https://library.partnertax.ai/us-de/stat/9-8602 42 Del. Laws, c. 112, § 1; 55 Del. Laws, c. 85, § 24A; 71 Del. Laws, c. 401, § 102 https://library.partnertax.ai/us-de/stat/9-8603 38 Del. Laws, c. 77, § 1; 42 Del. Laws, c. 109, § 1; 55 Del. Laws, c. 85, § 24A; 71 Del. Laws, c. 401, § 103; 85 Del. Laws, c. 134, § 5 https://library.partnertax.ai/us-de/stat/9-8604 24 Del. Laws, c. 60, § 1; 27 Del. Laws, c. 58; 28 Del. Laws, c. 82, § 31; 29 Del. Laws, c. 74, § 1; 33 Del. Laws, c. 84, § 26; 45 Del. Laws, c. 128, § 4; 55 Del. Laws, c. 56; 60 Del. Laws, c. 106, § 1; 60 Del. Laws, c. 424, §§ 1, 2; 61 Del. Laws, c. 460, §§ 1, 2; 65 Del. Laws, c. 59, § 1; 65 Del. Laws, c. 300, §§ 1, 2; 68 Del. Laws, c. 167, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 104; 85 Del. Laws, c. 134, § 2; 85 Del. Laws, c. 134, § 6 https://library.partnertax.ai/us-de/stat/9-8604 24 Del. Laws, c. 60, § 1; 27 Del. Laws, c. 58; 28 Del. Laws, c. 82, § 31; 29 Del. Laws, c. 74, § 1; 33 Del. Laws, c. 84, § 26; 45 Del. Laws, c. 128, § 4; 55 Del. Laws, c. 56; 60 Del. Laws, c. 106, § 1; 60 Del. Laws, c. 424, §§ 1, 2; 61 Del. Laws, c. 460, §§ 1, 2; 65 Del. Laws, c. 59, § 1; 65 Del. Laws, c. 300, §§ 1, 2; 68 Del. Laws, c. 167, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 104; 85 Del. Laws, c. 134, § 2; 85 Del. Laws, c. 134, § 6 https://library.partnertax.ai/us-de/stat/9-8605 21 Del. Laws, c. 192, § 1; 23 Del. Laws, c. 52, § 1; 28 Del. Laws, c. 82, § 9; 40 Del. Laws, c. 135, § 1; 55 Del. Laws, c. 85, § 24A; 71 Del. Laws, c. 401, § 105 https://library.partnertax.ai/us-de/stat/9-8606 23 Del. Laws, c. 52, § 1; 28 Del. Laws, c. 82, § 10; 33 Del. Laws, c. 84, § 6; 40 Del. Laws, c. 135, § 1; 65 Del. Laws, c. 315, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 106 https://library.partnertax.ai/us-de/stat/9-8607 17 Del. Laws, c. 23, § 1; 21 Del. Laws, c. 31, § 2; 23 Del. Laws, c. 52, § 2; 40 Del. Laws, c. 135, § 1; 42 Del. Laws, c. 109, § 1; 55 Del. Laws, c. 85, § 24B; 71 Del. Laws, c. 401, §§ 107, 108 https://library.partnertax.ai/us-de/stat/9-8608 28 Del. Laws, c. 82, § 8; 33 Del. Laws, c. 84, § 4 https://library.partnertax.ai/us-de/stat/9-8609 19 Del. Laws, c. 26, § 10; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 109 https://library.partnertax.ai/us-de/stat/9-8610 40 Del. Laws, c. 135, § 1; 55 Del. Laws, c. 85, § 24B; 71 Del. Laws, c. 401, § 110; 85 Del. Laws, c. 134, § 3; 85 Del. Laws, c. 134, § 6 https://library.partnertax.ai/us-de/stat/9-8610 40 Del. Laws, c. 135, § 1; 55 Del. Laws, c. 85, § 24B; 71 Del. Laws, c. 401, § 110; 85 Del. Laws, c. 134, § 3; 85 Del. Laws, c. 134, § 6 https://library.partnertax.ai/us-de/stat/9-8611 28 Del. Laws, c. 76, § 16; 28 Del. Laws, c. 82, § 13; 30 Del. Laws, c. 82, § 2; 31 Del. Laws, c. 13, § 24; 33 Del. Laws, c. 84, § 9; 38 Del. Laws, c. 78, § 1; 48 Del. Laws, c. 241, §§ 1, 2; 48 Del. Laws, c. 242, § 1 https://library.partnertax.ai/us-de/stat/9-8612 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8613 33 Del. Laws, c. 82, § 3 https://library.partnertax.ai/us-de/stat/9-8614 28 Del. Laws, c. 82, § 29; 33 Del. Laws, c. 84, § 24; 55 Del. Laws, c. 85, § 24A; 71 Del. Laws, c. 401, § 111 https://library.partnertax.ai/us-de/stat/9-8615 19 Del. Laws, c. 26, § 11; 40 Del. Laws, c. 135, § 1; 55 Del. Laws, c. 85, § 24A; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 112 https://library.partnertax.ai/us-de/stat/9-8616 28 Del. Laws, c. 82, § 33; 33 Del. Laws, c. 84, § 28; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8617 28 Del. Laws, c. 82, § 32; 33 Del. Laws, c. 84, § 27 https://library.partnertax.ai/us-de/stat/9-8618 54 Del. Laws, c. 314; 71 Del. Laws, c. 401, § 113; 85 Del. Laws, c. 133, § 2 https://library.partnertax.ai/us-de/stat/9-8619 85 Del. Laws, c. 136, § 1 https://library.partnertax.ai/us-de/stat/9-8701 28 Del. Laws, c. 82, § 27; 33 Del. Laws, c. 84, § 22; 42 Del. Laws, c. 109, § 1; 85 Del. Laws, c. 134, § 4 https://library.partnertax.ai/us-de/stat/9-8702 33 Del. Laws, c. 82, § 19; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8703 40 Del. Laws, c. 135, § 1 https://library.partnertax.ai/us-de/stat/9-8704 33 Del. Laws, c. 84, § 15A; 38 Del. Laws, c. 78, § 1; 50 Del. Laws, c. 524, § 1; 57 Del. Laws, c. 762, § 24A https://library.partnertax.ai/us-de/stat/9-8705 15 Del. Laws, c. 476; 16 Del. Laws, c. 141; 19 Del. Laws, c. 556; 20 Del. Laws, c. 373, § 1; 40 Del. Laws, c. 135, § 1; 55 Del. Laws, c. 85, § 25B; 57 Del. Laws, c. 762, § 24B; 60 Del. Laws, c. 607, §§ 1, 2; 65 Del. Laws, c. 60, § 1; 82 Del. Laws, c. 225, § 2 https://library.partnertax.ai/us-de/stat/9-8706 28 Del. Laws, c. 82, § 26; 30 Del. Laws, c. 82, § 7; 33 Del. Laws, c. 84, § 21; 38 Del. Laws, c. 78, § 1; 42 Del. Laws, c. 109, § 1; 57 Del. Laws, c. 762, § 24C; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 115 https://library.partnertax.ai/us-de/stat/9-8707 28 Del. Laws, c. 82, § 18; 33 Del. Laws, c. 84, § 13; 55 Del. Laws, c. 85, § 25C; 71 Del. Laws, c. 401, § 114 https://library.partnertax.ai/us-de/stat/9-8708 40 Del. Laws, c. 135, § 1; 42 Del. Laws, c. 109, § 1; 55 Del. Laws, c. 85, § 25D; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, §§ 116, 117 https://library.partnertax.ai/us-de/stat/9-8709 40 Del. Laws, c. 135, § 1; 55 Del. Laws, c. 85, § 25D; 71 Del. Laws, c. 401, §§ 116-118 https://library.partnertax.ai/us-de/stat/9-8710 28 Del. Laws, c. 82, § 18; 30 Del. Laws, c. 82, § 4; 33 Del. Laws, c. 84, § 13; 57 Del. Laws, c. 762, §§ 24D, 24E; 71 Del. Laws, c. 401, § 115 https://library.partnertax.ai/us-de/stat/9-8711 28 Del. Laws, c. 82, § 18; 33 Del. Laws, c. 84, § 13; 40 Del. Laws, c. 135, § 1; 55 Del. Laws, c. 85, § 25A; 57 Del. Laws, c. 762, § 24F; 68 Del. Laws, c. 368, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, §§ 115, 119 https://library.partnertax.ai/us-de/stat/9-8721 46 Del. Laws, c. 133, § 1; 55 Del. Laws, c. 85, § 25A; 60 Del. Laws, c. 675, §§ 1, 2; 61 Del. Laws, c. 391, §§ 1, 2; 71 Del. Laws, c. 401, § 115 https://library.partnertax.ai/us-de/stat/9-8722 46 Del. Laws, c. 133, § 1; 55 Del. Laws, c. 85, § 25E; 60 Del. Laws, c. 675, §§ 2, 3; 61 Del. Laws, c. 391, §§ 1, 2; 71 Del. Laws, c. 401, § 120; 71 Del. Laws, c. 401, § 115; 75 Del. Laws, c. 119, § 1 https://library.partnertax.ai/us-de/stat/9-8723 46 Del. Laws, c. 133, § 1; 55 Del. Laws, c. 85, § 25F; 60 Del. Laws, c. 675, §§ 3, 4; 71 Del. Laws, c. 401, §§ 15, 121 https://library.partnertax.ai/us-de/stat/9-8724 46 Del. Laws, c. 133, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8725 46 Del. Laws, c. 133, § 1; 55 Del. Laws, c. 85, § 25G; 60 Del. Laws, c. 675, §§ 1, 2, 4, 5; 61 Del. Laws, c. 391, §§ 1, 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 122 https://library.partnertax.ai/us-de/stat/9-8726 72 Del. Laws, c. 138, § 1; 81 Del. Laws, c. 161, § 1 https://library.partnertax.ai/us-de/stat/9-8727 46 Del. Laws, c. 133, § 1; 50 Del. Laws, c. 524, § 2; 72 Del. Laws, c. 138, § 1 https://library.partnertax.ai/us-de/stat/9-8728 46 Del. Laws, c. 133, § 1; 55 Del. Laws, c. 85, § 25H; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, c. 138, § 1 https://library.partnertax.ai/us-de/stat/9-8729 46 Del. Laws, c. 133, § 1; 60 Del. Laws, c. 172, § 1; 60 Del. Laws, c. 675, § 6; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, c. 138, § 1 https://library.partnertax.ai/us-de/stat/9-8730 46 Del. Laws, c. 133, § 1; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, c. 138, § 1 https://library.partnertax.ai/us-de/stat/9-8731 46 Del. Laws, c. 133, § 1; 72 Del. Laws, c. 138, § 1 https://library.partnertax.ai/us-de/stat/9-8732 46 Del. Laws, c. 133, § 1; 72 Del. Laws, c. 138, § 1 https://library.partnertax.ai/us-de/stat/9-8733 46 Del. Laws, c. 133, § 1; 55 Del. Laws, c. 85, § 25I; 60 Del. Laws, c. 675, § 7; 61 Del. Laws, c. 391, § 3; 65 Del. Laws, c. 305, § 2; 69 Del. Laws, c. 278, § 1; 71 Del. Laws, c. 401, §§ 115, 123; 72 Del. Laws, c. 138, § 1 https://library.partnertax.ai/us-de/stat/9-8741 40 Del. Laws, c. 135, § 1; 55 Del. Laws, c. 85, § 25K; 71 Del. Laws, c. 401, § 125 https://library.partnertax.ai/us-de/stat/9-8742 40 Del. Laws, c. 135, § 1; 71 Del. Laws, c. 401, § 126 https://library.partnertax.ai/us-de/stat/9-8743 40 Del. Laws, c. 135, § 1; 55 Del. Laws, c. 85, § 25K; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 127 https://library.partnertax.ai/us-de/stat/9-8744 40 Del. Laws, c. 135, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8210 28 Del. Laws, c. 79, § 19; 29 Del. Laws, c. 72, § 20; 30 Del. Laws, c. 77, § 19; 30 Del. Laws, c. 78, § 7; 46 Del. Laws, c. 299, § 1; repealed by 78 Del. Laws, c. 142 § 1, eff. Jan. 8, 2013. https://library.partnertax.ai/us-de/stat/9-8301 13 Del. Laws, c. 394; 16 Del. Laws, c. 322; 19 Del. Laws, c. 26, § 27; 19 Del. Laws, c. 562, § 11; 19 Del. Laws, c. 566, § 1; 20 Del. Laws, c. 389, § 1; 21 Del. Laws, c. 29, §§ 1, 2; 23 Del. Laws, c. 49, § 4; 28 Del. Laws, c. 79, §§ 9, 10; 29 Del. Laws, c. 72, §§ 9-11; 30 Del. Laws, c. 77, §§ 9, 10; 30 Del. Laws, c. 78, §§ 1-3; 31 Del. Laws, c. 14, § 16; 38 Del. Laws, c. 74, § 1; 44 Del. Laws, c. 91, § 1; 49 Del. Laws, c. 382; 55 Del. Laws, c. 85, §§ 22A, 22B; 56 Del. Laws, c. 103, § 10; 57 Del. Laws, c. 762, §§ 21A, 21B; 78 Del. Laws, c. 142, § 4 https://library.partnertax.ai/us-de/stat/9-8302 24 Del. Laws, c. 57, §§ 1-6; 25 Del. Laws, c. 35; 28 Del. Laws, c. 79, §§ 10, 16; 30 Del. Laws, c. 77, § 10; 30 Del. Laws, c. 78, §§ 3, 6; 31 Del. Laws, c. 14, §§ 14, 16; 36 Del. Laws, c. 121, § 1; 60 Del. Laws, c. 468, § 5; 71 Del. Laws, c. 401, § 91; 84 Del. Laws, c. 412, § 7 https://library.partnertax.ai/us-de/stat/9-8303 13 Del. Laws, c. 3, § 1; 17 Del. Laws, c. 22, § 1; 28 Del. Laws, c. 79, § 21; 29 Del. Laws, c. 72, § 22; 30 Del. Laws, c. 77, § 21; 30 Del. Laws, c. 78, § 8; 31 Del. Laws, c. 14, § 10; 32 Del. Laws, c. 71, § 2; 33 Del. Laws, c. 78, § 1; 33 Del. Laws, c. 79, § 2; 46 Del. Laws, c. 132, § 1; 51 Del. Laws, c. 350; 55 Del. Laws, c. 11; 55 Del. Laws, c. 85, § 22C; 57 Del. Laws, c. 762, § 21C; 60 Del. Laws, c. 468, § 6; 71 Del. Laws, c. 401, § 91; 84 Del. Laws, c. 412, § 8 https://library.partnertax.ai/us-de/stat/9-8304 28 Del. Laws, c. 79, § 17; 29 Del. Laws, c. 72, § 18; 30 Del. Laws, c. 77, § 17; 31 Del. Laws, c. 14, § 11; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8305 85 Del. Laws, c. 239, § 1 https://library.partnertax.ai/us-de/stat/9-8306 28 Del. Laws, c. 79, § 23; 29 Del. Laws, c. 72, § 25; 30 Del. Laws, c. 77, § 23; 31 Del. Laws, c. 14, § 8; 32 Del. Laws, c. 69, § 3; 84 Del. Laws, c. 162, § 1; 84 Del. Laws, c. 412, § 9 https://library.partnertax.ai/us-de/stat/9-8307 28 Del. Laws, c. 79, § 18; 32 Del. Laws, c. 69, § 3; 30 Del. Laws, c. 77, § 18; 31 Del. Laws, c. 14, § 23; 32 Del. Laws, c. 69, § 3; 33 Del. Laws, c. 79, § 2; 84 Del. Laws, c. 162, § 2 https://library.partnertax.ai/us-de/stat/9-8308 2026-05-05 https://library.partnertax.ai/us-de/stat/9-8309 29 Del. Laws, c. 72, § 23; 30 Del. Laws, c. 77, § 22; 31 Del. Laws, c. 14, § 9; 55 Del. Laws, c. 85, § 22G; 60 Del. Laws, c. 468, § 7; 71 Del. Laws, c. 401, § 91; 84 Del. Laws, c. 412, § 10 https://library.partnertax.ai/us-de/stat/9-8310 12 Del. Laws, c. 539, § 2; 16 Del. Laws, c. 320, § 2; 20 Del. Laws, c. 390; 23 Del. Laws, c. 49, § 2; 28 Del. Laws, c. 79, § 12; 29 Del. Laws, c. 72, § 13; 30 Del. Laws, c. 77, § 12; 30 Del. Laws, c. 78, § 4; 31 Del. Laws, c. 14, § 19; 32 Del. Laws, c. 71, § 1; 33 Del. Laws, c. 79, § 2; 44 Del. Laws, c. 90, § 1; 44 Del. Laws, c. 91, § 2; 55 Del. Laws, c. 85, § 22G; 56 Del. Laws, c. 132; 57 Del. Laws, c. 39; 57 Del. Laws, c. 532; 60 Del. Laws, c. 468, § 8; 71 Del. Laws, c. 401, § 91; 78 Del. Laws, c. 142, § 5; 84 Del. Laws, c. 412, § 11 https://library.partnertax.ai/us-de/stat/9-8311 24 Del. Laws, c. 57; 28 Del. Laws, c. 79, § 12; 29 Del. Laws, c. 72, § 13; 30 Del. Laws, c. 77, § 12; 30 Del. Laws, c. 78, § 4; 31 Del. Laws, c. 14, § 19; 33 Del. Laws, c. 79, § 1; 44 Del. Laws, c. 90, § 1; 44 Del. Laws, c. 91, § 2; 46 Del. Laws, c. 303, § 1; 55 Del. Laws, c. 5, § 1; 55 Del. Laws, c. 85, § 22C; 57 Del. Laws, c. 531; 57 Del. Laws, c. 762, § 21E; 59 Del. Laws, c. 246, § 1; 78 Del. Laws, c. 142, § 6; 84 Del. Laws, c. 412, § 12; 85 Del. Laws, c. 133, § 1 https://library.partnertax.ai/us-de/stat/9-8312 24 Del. Laws, c. 57; 28 Del. Laws, c. 79, § 12; 29 Del. Laws, c. 72, § 13; 30 Del. Laws, c. 77, § 12; 30 Del. Laws, c. 78, § 4; 31 Del. Laws, c. 14, § 19; 44 Del. Laws, c. 90, § 1; 46 Del. Laws, c. 303, § 1; 50 Del. Laws, c. 181, § 1; 55 Del. Laws, c. 5, § 2; 55 Del. Laws, c. 85, § 22G; 58 Del. Laws, c. 559, §§ 6, 7; 60 Del. Laws, c. 468, § 9; 67 Del. Laws, c. 209, § 1; 68 Del. Laws, c. 167, § 2; 71 Del. Laws, c. 401, § 91; 73 Del. Laws, c. 288, § 1; 84 Del. Laws, c. 412, § 13 https://library.partnertax.ai/us-de/stat/9-8313 28 Del. Laws, c. 79, § 12; 29 Del. Laws, c. 72, § 13; 30 Del. Laws, c. 77, § 12; 30 Del. Laws, c. 78, § 4; 31 Del. Laws, c. 14, § 19; 44 Del. Laws, c. 90, § 1; 55 Del. Laws, c. 85, § 22H; 57 Del. Laws, c. 762, §§ 21F, 21G; 70 Del. Laws, c. 186, § 1; 78 Del. Laws, c. 142, §§ 7, 8 https://library.partnertax.ai/us-de/stat/9-8314 28 Del. Laws, c. 79, § 12; 29 Del. Laws, c. 72, § 13; 30 Del. Laws, c. 77, § 12; 30 Del. Laws, c. 78, § 4; 31 Del. Laws, c. 14, § 20; 44 Del. Laws, c. 90, § 1; 45 Del. Laws, c. 125, § 2; 55 Del. Laws, c. 85, §§ 22D, 22I; 57 Del. Laws, c. 762, § 21H; 78 Del. Laws, c. 142, § 9; 84 Del. Laws, c. 412, § 14 https://library.partnertax.ai/us-de/stat/9-8315 24 Del. Laws, c. 58; 28 Del. Laws, c. 79, § 16; 29 Del. Laws, c. 72, § 17; 30 Del. Laws, c. 78, § 6; 31 Del. Laws, c. 14, § 14; 55 Del. Laws, c. 85, § 22E; 57 Del. Laws, c. 762, § 21J; 60 Del. Laws, c. 468, § 10; 71 Del. Laws, c. 401, § 91; 84 Del. Laws, c. 412, § 15 https://library.partnertax.ai/us-de/stat/9-8316 28 Del. Laws, c. 76, § 12; 31 Del. Laws, c. 13, § 15 https://library.partnertax.ai/us-de/stat/9-8317 28 Del. Laws, c. 79, § 17; 29 Del. Laws, c. 72, § 18; 30 Del. Laws, c. 77, § 17; 31 Del. Laws, c. 14, § 23; 55 Del. Laws, c. 85, § 22K; 57 Del. Laws, c. 762, § 21K; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 92; 78 Del. Laws, c. 142, § 10; 84 Del. Laws, c. 412, § 16 https://library.partnertax.ai/us-de/stat/9-8318 28 Del. Laws, c. 79, § 17; 30 Del. Laws, c. 77, § 17; 31 Del. Laws, c. 14, § 23; 33 Del. Laws, c. 79, § 2 https://library.partnertax.ai/us-de/stat/9-8319 30 Del. Laws, c. 77, § 13; 30 Del. Laws, c. 78, § 5; 31 Del. Laws, c. 14, § 21; 33 Del. Laws, c. 79, § 1; 28 Del. Laws, c. 79, § 13; 29 Del. Laws, c. 72, § 14; 41 Del. Laws, c. 117, § 1; 42 Del. Laws, c. 109, § 1; 51 Del. Laws, c. 100; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8320 29 Del. Laws, c. 72, § 21; 55 Del. Laws, c. 85, § 22F; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 93; 84 Del. Laws, c. 412, § 17 https://library.partnertax.ai/us-de/stat/9-8321 28 Del. Laws, c. 79, § 10; 30 Del. Laws, c. 77, § 10; 30 Del. Laws, c. 78, § 3; 31 Del. Laws, c. 14, § 17; 55 Del. Laws, c. 85, § 22G; 71 Del. Laws, c. 401, § 91; 84 Del. Laws, c. 412, § 18 https://library.partnertax.ai/us-de/stat/9-8322 28 Del. Laws, c. 79, § 10; 29 Del. Laws, c. 72, § 11; 30 Del. Laws, c. 77, § 10; 30 Del. Laws, c. 78, § 3; 31 Del. Laws, c. 14, § 16; 55 Del. Laws, c. 85, § 22G; 57 Del. Laws, c. 762, § 21L; 71 Del. Laws, c. 401, § 94; 78 Del. Laws, c. 142, § 11; 84 Del. Laws, c. 412, § 19 https://library.partnertax.ai/us-de/stat/9-8323 16 Del. Laws, c. 320, § 8; 28 Del. Laws, c. 79, § 15; 29 Del. Laws, c. 72, § 16; 30 Del. Laws, c. 77, § 15; 31 Del. Laws, c. 14, § 22; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8324 28 Del. Laws, c. 79, § 30; 29 Del. Laws, c. 72, § 34; 30 Del. Laws, c. 77, § 30; 31 Del. Laws, c. 14, § 15; 84 Del. Laws, c. 412, § 20 https://library.partnertax.ai/us-de/stat/9-8325 28 Del. Laws, c. 79, § 12; 30 Del. Laws, c. 77, § 12; 30 Del. Laws, c. 79, § 1; 31 Del. Laws, c. 14, § 20; 44 Del. Laws, c. 90, § 1; 55 Del. Laws, c. 85, § 22L; 57 Del. Laws, c. 762, § 21M; 71 Del. Laws, c. 401, § 95; 78 Del. Laws, c. 142, § 12; 84 Del. Laws, c. 412, § 21 https://library.partnertax.ai/us-de/stat/9-8326 30 Del. Laws, c. 78, § 8 https://library.partnertax.ai/us-de/stat/9-8327 57 Del. Laws, c. 762, § 21N; 78 Del. Laws, c. 142, § 13 https://library.partnertax.ai/us-de/stat/9-8328 56 Del. Laws, c. 373, § 1 https://library.partnertax.ai/us-de/stat/9-8329 56 Del. Laws, c. 373, § 1; 59 Del. Laws, c. 313, § 1; 59 Del. Laws, c. 467, § 1; 64 Del. Laws, c. 127, § 1; 64 Del. Laws, c. 267, § 1 https://library.partnertax.ai/us-de/stat/9-8330 56 Del. Laws, c. 373, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8331 56 Del. Laws, c. 373, § 1 https://library.partnertax.ai/us-de/stat/9-8332 56 Del. Laws, c. 373, § 1 https://library.partnertax.ai/us-de/stat/9-8333 56 Del. Laws, c. 373, § 1; 64 Del. Laws, c. 127, § 2; 64 Del. Laws, c. 267, § 2; 65 Del. Laws, c. 65, § 1; 70 Del. Laws, c. 286, § 1; 83 Del. Laws, c. 384, § 1; 84 Del. Laws, c. 9, § 1 https://library.partnertax.ai/us-de/stat/9-8334 56 Del. Laws, c. 373, § 1; 64 Del. Laws, c. 127, §§ 3, 4; 64 Del. Laws, c. 267, § 3; 65 Del. Laws, c. 65, § 2; 70 Del. Laws, c. 286, § 2; 83 Del. Laws, c. 384, § 2; 84 Del. Laws, c. 9, § 1 https://library.partnertax.ai/us-de/stat/9-8335 56 Del. Laws, c. 373, § 1; 59 Del. Laws, c. 80, § 1; 64 Del. Laws, c. 127, §§ 6, 7; 68 Del. Laws, c. 371, §§ 1, 2; 69 Del. Laws, c. 241, § 1; 70 Del. Laws, c. 42, § 1; 72 Del. Laws, c. 90, § 1 https://library.partnertax.ai/us-de/stat/9-8336 56 Del. Laws, c. 373, § 1; 60 Del. Laws, c. 105, § 1; 64 Del. Laws, c. 127, § 5; 68 Del. Laws, c. 371, § 3; 70 Del. Laws, c. 287, § 1 https://library.partnertax.ai/us-de/stat/9-8337 56 Del. Laws, c. 373, § 1; 64 Del. Laws, c. 127, § 8; 70 Del. Laws, c. 586, § 1 https://library.partnertax.ai/us-de/stat/9-8338 56 Del. Laws, c. 457, § 1; 71 Del. Laws, c. 401, § 96; 84 Del. Laws, c. 412, § 22 https://library.partnertax.ai/us-de/stat/9-8339 56 Del. Laws, c. 457, § 1 https://library.partnertax.ai/us-de/stat/9-8340 56 Del. Laws, c. 457, § 1 https://library.partnertax.ai/us-de/stat/9-8341 56 Del. Laws, c. 457, § 1 https://library.partnertax.ai/us-de/stat/9-8342 56 Del. Laws, c. 457; 67 Del. Laws, c. 209, § 2; 71 Del. Laws, c. 401, §§ 96, 97; 84 Del. Laws, c. 412, § 23 https://library.partnertax.ai/us-de/stat/9-8343 56 Del. Laws, c. 457, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 97; 84 Del. Laws, c. 412, § 24 https://library.partnertax.ai/us-de/stat/9-8344 56 Del. Laws, c. 457, § 1 https://library.partnertax.ai/us-de/stat/9-8345 85 Del. Laws, c. 237, § 1 https://library.partnertax.ai/us-de/stat/9-8351 51 Del. Laws, c. 194, § 2; 53 Del. Laws, c. 340; 55 Del. Laws, c. 275, § 2; 60 Del. Laws, c. 584, § 1; 64 Del. Laws, c. 71, § 1; 84 Del. Laws, c. 412, § 25 https://library.partnertax.ai/us-de/stat/9-8352 51 Del. Laws, c. 194, § 1; 55 Del. Laws, c. 275, § 2; 56 Del. Laws, c. 226, § 1; 64 Del. Laws, c. 71, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8353 51 Del. Laws, c. 194, § 2; 55 Del. Laws, c. 275, § 2; 56 Del. Laws, c. 226, § 2; 64 Del. Laws, c. 71, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8354 51 Del. Laws, c. 194, § 2; 52 Del. Laws, c. 218; 53 Del. Laws, c. 340; 55 Del. Laws, c. 275, § 2; 64 Del. Laws, c. 71, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8355 51 Del. Laws, c. 194, § 2; 55 Del. Laws, c. 275, § 2; 64 Del. Laws, c. 71, § 1 https://library.partnertax.ai/us-de/stat/9-8356 51 Del. Laws, c. 194, § 2; 55 Del. Laws, c. 275, § 2; 64 Del. Laws, c. 71, § 1 https://library.partnertax.ai/us-de/stat/9-8357 55 Del. Laws, c. 275, § 2; 64 Del. Laws, c. 71, § 1; 71 Del. Laws, c. 401, § 98 https://library.partnertax.ai/us-de/stat/9-8358 55 Del. Laws, c. 275, § 2; 64 Del. Laws, c. 71, § 1 https://library.partnertax.ai/us-de/stat/9-8359 55 Del. Laws, c. 275, § 2; 64 Del. Laws, c. 71, § 1 https://library.partnertax.ai/us-de/stat/9-8360 56 Del. Laws, c. 226, § 3; 64 Del. Laws, c. 71, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 99 https://library.partnertax.ai/us-de/stat/9-8361 56 Del. Laws, c. 226, § 3; 64 Del. Laws, c. 71, § 1; 71 Del. Laws, c. 401, § 100 https://library.partnertax.ai/us-de/stat/9-8362 56 Del. Laws, c. 226, § 3; 64 Del. Laws, c. 71, § 1 https://library.partnertax.ai/us-de/stat/9-8363 56 Del. Laws, c. 226, § 3; 64 Del. Laws, c. 71, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 101 https://library.partnertax.ai/us-de/stat/9-8364 56 Del. Laws, c. 226, § 3; 64 Del. Laws, c. 71, § 1 https://library.partnertax.ai/us-de/stat/9-8401-8404 2026-05-05 https://library.partnertax.ai/us-de/stat/9-8405 19 Del. Laws, c. 26, § 20; 19 Del. Laws, c. 562, § 4; 21 Del. Laws, c. 31, § 4; 28 Del. Laws, c. 82, § 15; 33 Del. Laws, c. 84, § 10; 37 Del. Laws, c. 105, § 3; 40 Del. Laws, c. 135, § 1; 45 Del. Laws, c. 127, §§ 1, 2; 46 Del. Laws, c. 298, § 1; 50 Del. Laws, c. 148, § 1; 50 Del. Laws, c. 541, § 1; 50 Del. Laws, c. 581, § 1; 52 Del. Laws, c. 174, § 5; 53 Del. Laws, c. 222, § 1; 54 Del. Laws, c. 23, § 6; 54 Del. Laws, c. 215, § 1; 55 Del. Laws, c. 85, § 23G; 57 Del. Laws, c. 692, § 3; 57 Del. Laws, c. 762, § 22F; 61 Del. Laws, c. 506, § 2; 65 Del. Laws, c. 163, § 4; 67 Del. Laws, c. 255, § 2 https://library.partnertax.ai/us-de/stat/9-8406 2026-05-05 https://library.partnertax.ai/us-de/stat/9-8408 28 Del. Laws, c. 82, § 35; 33 Del. Laws, c. 84, § 30; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-81-114 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-115 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 4, §§ 5-7; 77 Del. Laws, c. 91, §§ 13, 82 https://library.partnertax.ai/us-de/stat/25-81-116 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 4, § 8; 77 Del. Laws, c. 91, §§ 14, 82; 77 Del. Laws, c. 364, §§ 1, 2; 83 Del. Laws, c. 173, § 2 https://library.partnertax.ai/us-de/stat/25-81-117 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 15, 82; 77 Del. Laws, c. 364, § 3 https://library.partnertax.ai/us-de/stat/25-81-118 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 16, 17, 81, 82; 77 Del. Laws, c. 364, § 4 https://library.partnertax.ai/us-de/stat/25-81-119 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 4, § 9; 77 Del. Laws, c. 91, §§ 18, 82; 77 Del. Laws, c. 364, § 5; 80 Del. Laws, c. 160, § 1; 83 Del. Laws, c. 173, § 3 https://library.partnertax.ai/us-de/stat/25-81-120 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 19, 82; 77 Del. Laws, c. 364, § 6 https://library.partnertax.ai/us-de/stat/25-81-121 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 20, 82 https://library.partnertax.ai/us-de/stat/25-81-122 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-123 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-124 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-125 77 Del. Laws, c. 4, § 10; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-126 77 Del. Laws, c. 4, § 11; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-127 77 Del. Laws, c. 91, § 21 https://library.partnertax.ai/us-de/stat/25-81-201 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 22, 82 https://library.partnertax.ai/us-de/stat/25-81-202 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-203 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 23, 24, 82 https://library.partnertax.ai/us-de/stat/25-81-204 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-205 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 25, 26, 82 https://library.partnertax.ai/us-de/stat/25-81-206 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 4, § 12; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-207 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-208 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-209 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 27-29, 82 https://library.partnertax.ai/us-de/stat/25-81-210 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-211 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-212 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-213 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 30, 31, 82 https://library.partnertax.ai/us-de/stat/25-81-214 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-215 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-216 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 32, 82 https://library.partnertax.ai/us-de/stat/25-81-217 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 33-36, 82; 83 Del. Laws, c. 173, §§ 4, 5 https://library.partnertax.ai/us-de/stat/25-81-218 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-219 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-220 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-221 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-222 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-223 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-224 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-225 77 Del. Laws, c. 91, § 37 https://library.partnertax.ai/us-de/stat/25-81-301 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-302 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 38-40, 82 https://library.partnertax.ai/us-de/stat/25-81-303 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 41-43, 82; 83 Del. Laws, c. 173, §§ 6, 7 https://library.partnertax.ai/us-de/stat/25-81-304 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-305 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-306 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 44, 82; 80 Del. Laws, c. 185, § 1 https://library.partnertax.ai/us-de/stat/25-81-307 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-308 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 45, 82 https://library.partnertax.ai/us-de/stat/25-81-308A 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 46, 47, 82 https://library.partnertax.ai/us-de/stat/25-81-309 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-310 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82; 83 Del. Laws, c. 173, § 8 https://library.partnertax.ai/us-de/stat/25-81-311 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-312 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-313 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 48, 49, 82 https://library.partnertax.ai/us-de/stat/25-81-314 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-315 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 50, 82 https://library.partnertax.ai/us-de/stat/25-81-316 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 51, 52, 82; 83 Del. Laws, c. 173, §§ 9, 10 https://library.partnertax.ai/us-de/stat/25-81-317 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 53, 82 https://library.partnertax.ai/us-de/stat/25-81-318 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 54-56, 82; 83 Del. Laws, c. 173, § 11 https://library.partnertax.ai/us-de/stat/25-81-319 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-320 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82; 79 Del. Laws, c. 93, § 3 https://library.partnertax.ai/us-de/stat/25-81-321 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 57, 82 https://library.partnertax.ai/us-de/stat/25-81-322 2026-05-05 https://library.partnertax.ai/us-de/stat/25-81-323 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82; 81 Del. Laws, c. 79, § 41 https://library.partnertax.ai/us-de/stat/25-81-324 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 59, 60, 82; 83 Del. Laws, c. 173, § 12 https://library.partnertax.ai/us-de/stat/9-8745 40 Del. Laws, c. 135, § 1 https://library.partnertax.ai/us-de/stat/9-8746 40 Del. Laws, c. 135, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8747 40 Del. Laws, c. 135, § 1 https://library.partnertax.ai/us-de/stat/9-8748 40 Del. Laws, c. 135, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8749 40 Del. Laws, c. 135, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8750 40 Del. Laws, c. 135, § 1 https://library.partnertax.ai/us-de/stat/9-8751 40 Del. Laws, c. 135, § 1 https://library.partnertax.ai/us-de/stat/9-8752 40 Del. Laws, c. 135, § 1 https://library.partnertax.ai/us-de/stat/9-8753 40 Del. Laws, c. 135, § 1; 55 Del. Laws, c. 85, §§ 85K, 85L; 71 Del. Laws, c. 401, § 128 https://library.partnertax.ai/us-de/stat/9-8754 40 Del. Laws, c. 135, § 1; 55 Del. Laws, c. 85, § 25K; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 115 https://library.partnertax.ai/us-de/stat/9-8755 33 Del. Laws, c. 82, § 7 https://library.partnertax.ai/us-de/stat/9-8756 33 Del. Laws, c. 82, § 8 https://library.partnertax.ai/us-de/stat/9-8757 33 Del. Laws, c. 82, § 12; 34 Del. Laws, c. 92, § 3 https://library.partnertax.ai/us-de/stat/9-8758 33 Del. Laws, c. 82, § 13; 34 Del. Laws, c. 92, § 4; 60 Del. Laws, c. 171, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8759 33 Del. Laws, c. 82, § 14; 34 Del. Laws, c. 92, § 5; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8760 33 Del. Laws, c. 82, §§ 14, 15; 34 Del. Laws, c. 92, § 6; 60 Del. Laws, c. 170, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-8761 33 Del. Laws, c. 82, § 16; 34 Del. Laws, c. 92, § 7 https://library.partnertax.ai/us-de/stat/9-8771 28 Del. Laws, c. 82, § 18; 33 Del. Laws, c. 84, § 13; 57 Del. Laws, c. 762, § 24G; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 115 https://library.partnertax.ai/us-de/stat/9-8772 28 Del. Laws, c. 82, §§ 19, 22; 33 Del. Laws, c. 84, §§ 14, 17; 57 Del. Laws, c. 762, § 24G; 71 Del. Laws, c. 401, § 115 https://library.partnertax.ai/us-de/stat/9-8773 28 Del. Laws, c. 82, § 20; 30 Del. Laws, c. 82, § 5; 33 Del. Laws, c. 84, § 15; 37 Del. Laws, c. 105, § 5; 38 Del. Laws, c. 76, § 1; 57 Del. Laws, c. 762, § 24G; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 115 https://library.partnertax.ai/us-de/stat/9-8774 28 Del. Laws, c. 82, § 20; 30 Del. Laws, c. 82, § 5; 57 Del. Laws, c. 762, § 24G; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 115 https://library.partnertax.ai/us-de/stat/9-8775 42 Del. Laws, c. 113, § 1; 57 Del. Laws, c. 762, § 24G; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 115 https://library.partnertax.ai/us-de/stat/9-8776 28 Del. Laws, c. 82, § 23; 33 Del. Laws, c. 84, § 18; 45 Del. Laws, c. 128, § 3; 57 Del. Laws, c. 762, § 24G; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 401, § 115 https://library.partnertax.ai/us-de/stat/9-8777 28 Del. Laws, c. 82, § 24; 33 Del. Laws, c. 84, § 19; 57 Del. Laws, c. 762, § 24G; 71 Del. Laws, c. 401, § 115 https://library.partnertax.ai/us-de/stat/9-8778 28 Del. Laws, c. 82, § 21; 30 Del. Laws, c. 82, § 6; 33 Del. Laws, c. 84, § 16; 57 Del. Laws, c. 762, § 24G; 71 Del. Laws, c. 401, § 115 https://library.partnertax.ai/us-de/stat/9-8779 28 Del. Laws, c. 82, § 25; 33 Del. Laws, c. 84, § 20 https://library.partnertax.ai/us-de/stat/9-9101 66 Del. Laws, c. 185, § 1; 70 Del. Laws, c. 186, § 1; 73 Del. Laws, c. 91, § 1; 80 Del. Laws, c. 209, § 6; 84 Del. Laws, c. 117, § 2 https://library.partnertax.ai/us-de/stat/9-9102 15 Del. Laws, c. 331, § 1; 19 Del. Laws, c. 26, § 19; 26 Del. Laws, c. 83, § 4; 26 Del. Laws, c. 84, § 4; 29 Del. Laws, c. 77, § 1; 55 Del. Laws, c. 85, § 26A https://library.partnertax.ai/us-de/stat/9-9103 19 Del. Laws, c. 26, § 19; 26 Del. Laws, c. 83, § 4; 26 Del. Laws, c. 84, § 4; 29 Del. Laws, c. 77, § 1; 55 Del. Laws, c. 85, § 26B https://library.partnertax.ai/us-de/stat/9-9104 47 Del. Laws, c. 248, § 1; 48 Del. Laws, c. 298, § 1 https://library.partnertax.ai/us-de/stat/9-9105 47 Del. Laws, c. 248, § 1; 48 Del. Laws, c. 298, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9106 47 Del. Laws, c. 143, § 1; 55 Del. Laws, c. 85, § 26C; 70 Del. Laws, c. 186, § 1; 74 Del. Laws, c. 110, § 138 https://library.partnertax.ai/us-de/stat/9-9107 47 Del. Laws, c. 172, § 1; 55 Del. Laws, c. 85, § 26D https://library.partnertax.ai/us-de/stat/9-9108 23 Del. Laws, c. 60, § 1; 24 Del. Laws, c. 85, § 1; 28 Del. Laws, c. 82, § 1; 30 Del. Laws, c. 81, § 1; 50 Del. Laws, c. 81, § 1; 55 Del. Laws, c. 85, § 26E https://library.partnertax.ai/us-de/stat/9-9109 23 Del. Laws, c. 60, § 2; 24 Del. Laws, c. 85, § 1; 24 Del. Laws, c. 86, § 1; 28 Del. Laws, c. 82, § 1; 30 Del. Laws, c. 81, §§ 1-3; 50 Del. Laws, c. 81, § 2; 55 Del. Laws, c. 85, § 26E; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9110 23 Del. Laws, c. 60, § 12 https://library.partnertax.ai/us-de/stat/9-9111 23 Del. Laws, c. 60, § 5; 26 Del. Laws, c. 83, § 8; 26 Del. Laws, c. 84, § 8; 55 Del. Laws, c. 85, § 26F; 70 Del. Laws, c. 186, § 1; 80 Del. Laws, c. 209, § 7 https://library.partnertax.ai/us-de/stat/9-9112 23 Del. Laws, c. 60, § 3; 28 Del. Laws, c. 82, § 1; 30 Del. Laws, c. 81, §§ 1-3; 55 Del. Laws, c. 85, §§ 26E, 26G; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9113 23 Del. Laws, c. 60, § 11; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9114 14 Del. Laws, c. 42; 16 Del. Laws, c. 24; 23 Del. Laws, c. 60, § 3; 30 Del. Laws, c. 43; 41 Del. Laws, c. 74; 51 Del. Laws, c. 120; 55 Del. Laws, c. 85, § 26E; 66 Del. Laws, c. 185, § 2; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 1; 84 Del. Laws, c. 117, § 3 https://library.partnertax.ai/us-de/stat/9-9115 2026-05-05 https://library.partnertax.ai/us-de/stat/9-9116 28 Del. Laws, c. 34; 46 Del. Laws, c. 56; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9117 28 Del. Laws, c. 34; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9118 16 Del. Laws, c. 14; 17 Del. Laws, c. 34; 21 Del. Laws, c. 202; 25 Del. Laws, c. 55; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 213, § 5 https://library.partnertax.ai/us-de/stat/9-9119 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9120 30 Del. Laws, c. 90, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9121 48 Del. Laws, c. 235, § 1; 50 Del. Laws, c. 238, § 1; 55 Del. Laws, c. 85, § 26H; 57 Del. Laws, c. 370; 60 Del. Laws, c. 11, § 1; 63 Del. Laws, c. 40, § 1; 68 Del. Laws, c. 39, § 1; 69 Del. Laws, c. 184, § 3 https://library.partnertax.ai/us-de/stat/9-9122 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9123 2026-05-05 https://library.partnertax.ai/us-de/stat/9-9124 54 Del. Laws, c. 203, § 1 https://library.partnertax.ai/us-de/stat/9-9125 57 Del. Laws, c. 519, § 2; 60 Del. Laws, c. 202, § 1; 62 Del. Laws, c. 9, § 1; 66 Del. Laws, c. 185, § 3; 73 Del. Laws, c. 91, § 3 https://library.partnertax.ai/us-de/stat/9-9201 23 Del. Laws, c. 60, § 10; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9202 23 Del. Laws, c. 60, § 9; 27 Del. Laws, c. 73, § 1; 29 Del. Laws, c. 77, § 1; 29 Del. Laws, c. 91, § 1; 35 Del. Laws, c. 76, § 2; 40 Del. Laws, c. 139, § 2; 43 Del. Laws, c. 120, § 1; 44 Del. Laws, c. 100, § 3 https://library.partnertax.ai/us-de/stat/9-9203 23 Del. Laws, c. 60, § 9; 24 Del. Laws, c. 87, § 2; 27 Del. Laws, c. 73, § 1; 32 Del. Laws, c. 85, § 1; 36 Del. Laws, c. 126, § 1; 40 Del. Laws, c. 136, § 2; 43 Del. Laws, c. 120, § 2; 51 Del. Laws, c. 103, §§ 2, 3; 54 Del. Laws, c. 203, § 2; 55 Del. Laws, c. 85, § 27A; 57 Del. Laws, c. 762, § 26A https://library.partnertax.ai/us-de/stat/9-9204 29 Del. Laws, c. 91, § 1; 29 Del. Laws, c. 92, § 1; 30 Del. Laws, c. 91, § 1; 31 Del. Laws, c. 13, § 16; 32 Del. Laws, c. 67, § 1; 35 Del. Laws, c. 79, § 1; 40 Del. Laws, c. 139, § 2; 43 Del. Laws, c. 120, § 1; 44 Del. Laws, c. 100, § 2; 45 Del. Laws, c. 137, § 1; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 213, § 6 https://library.partnertax.ai/us-de/stat/9-9205 55 Del. Laws, c. 85, § 27B https://library.partnertax.ai/us-de/stat/9-9206 57 Del. Laws, c. 762, § 26B https://library.partnertax.ai/us-de/stat/9-9301 19 Del. Laws, c. 26, § 16; 26 Del. Laws, c. 83, § 1; 26 Del. Laws, c. 84, § 1; 55 Del. Laws, c. 85, § 28A; 65 Del. Laws, c. 360, § 1; 70 Del. Laws, c. 186, § 1; repealed by 80 Del. Laws, c. 209, § 1. https://library.partnertax.ai/us-de/stat/9-9302 19 Del. Laws, c. 26, § 16; 26 Del. Laws, c. 83, § 1; 26 Del. Laws, c. 84, § 1; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 213, § 7; repealed by 80 Del. Laws, c. 209, § 1. https://library.partnertax.ai/us-de/stat/9-9303 19 Del. Laws, c. 26, § 16; 26 Del. Laws, c. 83, § 1; 26 Del. Laws, c. 84, § 1; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 213, § 8; repealed by 80 Del. Laws, c. 209, § 1. https://library.partnertax.ai/us-de/stat/9-9304 19 Del. Laws, c. 26, §§ 16, 20; 26 Del. Laws, c. 83, §§ 1, 5; 26 Del. Laws, c. 84, §§ 1, 5; repealed by 80 Del. Laws, c. 209, § 1. https://library.partnertax.ai/us-de/stat/9-9305 19 Del. Laws, c. 26, §§ 12, 17; 20 Del. Laws, c. 386, § 1; 22 Del. Laws, c. 273, § 3; 23 Del. Laws, c. 60, § 5; 26 Del. Laws, c. 83, §§ 2, 8; 26 Del. Laws, c. 84, §§ 2, 8; 27 Del. Laws, c. 93, § 1; 27 Del. Laws, c. 275; 54 Del. Laws, c. 76; 55 Del. Laws, c. 85, § 28B; 69 Del. Laws, c. 453, §§ 1-3; 70 Del. Laws, c. 186, § 1; 73 Del. Laws, c. 91, § 4; repealed by 80 Del. Laws, c. 209, § 1. https://library.partnertax.ai/us-de/stat/9-9306 19 Del. Laws, c. 26, § 20; 24 Del. Laws, c. 80, § 1; 26 Del. Laws, c. 83, § 5; 26 Del. Laws, c. 84, § 5; 27 Del. Laws, c. 94, § 1; 29 Del. Laws, c. 77, § 1; 30 Del. Laws, c. 84, § 1; 31 Del. Laws, c. 15, § 1; 32 Del. Laws, c. 83, § 1; 35 Del. Laws, c. 76, § 1; 43 Del. Laws, c. 115, § 1; 44 Del. Laws, c. 96, § 1; 45 Del. Laws, c. 139, § 1; 46 Del. Laws, c. 298, § 1; 48 Del. Laws, c. 153, § 1; 49 Del. Laws, c. 290, § 3; 49 Del. Laws, c. 310; 50 Del. Laws, c. 423, § 1; 52 Del. Laws, c. 174, § 9; 53 Del. Laws, c. 38, § 1; 53 Del. Laws, c. 222, § 2; 54 Del. Laws, c. 23, § 3; 54 Del. Laws, c. 203, § 3; 54 Del. Laws, c. 215, § 2; 55 Del. Laws, c. 85, § 28C; 57 Del. Laws, c. 692, § 4; 61 Del. Laws, c. 506, § 3; 65 Del. Laws, c. 163, § 5; 65 Del. Laws, c. 358, § 1; 67 Del. Laws, c. 255, § 3; repealed by 80 Del. Laws, c. 209, § 1. https://library.partnertax.ai/us-de/stat/9-9307 30 Del. Laws, c. 84, § 1; 35 Del. Laws, c. 76, § 1; 43 Del. Laws, c. 115, § 1; 44 Del. Laws, c. 96, § 1; 44 Del. Laws, c. 97, § 1; 45 Del. Laws, c. 109, §§ 1, 2; 45 Del. Laws, c. 139; 46 Del. Laws, c. 298, §§ 1, 2; 47 Del. Laws, c. 192; 48 Del. Laws, c. 153, § 1; 55 Del. Laws, c. 85, § 28D; 57 Del. Laws, c. 557; 65 Del. Laws, c. 360, § 2; 74 Del. Laws, c. 45, § 2; repealed by 80 Del. Laws, c. 209, § 1. https://library.partnertax.ai/us-de/stat/9-9308 19 Del. Laws, c. 26, § 21; 26 Del. Laws, c. 83, § 6; 26 Del. Laws, c. 84, § 6; 29 Del. Laws, c. 77, § 1; 53 Del. Laws, c. 8; 53 Del. Laws, c. 236; 70 Del. Laws, c. 186, § 1; repealed by 80 Del. Laws, c. 209, § 1. https://library.partnertax.ai/us-de/stat/9-9309 19 Del. Laws, c. 26, § 20; 26 Del. Laws, c. 83, § 5; 26 Del. Laws, c. 84, § 5; repealed by 80 Del. Laws, c. 209, § 1. https://library.partnertax.ai/us-de/stat/9-9310 29 Del. Laws, c. 76, § 1; 70 Del. Laws, c. 186, § 1; repealed by 80 Del. Laws, c. 209, § 1. https://library.partnertax.ai/us-de/stat/9-9311 31 Del. Laws, c. 13, § 10; 70 Del. Laws, c. 186, § 1; repealed by 80 Del. Laws, c. 209, § 1. https://library.partnertax.ai/us-de/stat/9-9312 57 Del. Laws, c. 762, § 27; 70 Del. Laws, c. 186, § 1; repealed by 80 Del. Laws, c. 209, § 1. https://library.partnertax.ai/us-de/stat/9-9401 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9402 23 Del. Laws, c. 60, § 7; 24 Del. Laws, c. 84, § 1; 40 Del. Laws, c. 139, § 1; 44 Del. Laws, c. 98, § 1; 45 Del. Laws, c. 138, § 1; 46 Del. Laws, c. 298, § 1; 49 Del. Laws, c. 290, § 4; 49 Del. Laws, c. 306; 50 Del. Laws, c. 479, § 1; 52 Del. Laws, c. 174, § 10; 53 Del. Laws, c. 38, § 2; 53 Del. Laws, c. 222, § 3; 54 Del. Laws, c. 23, § 1; 54 Del. Laws, c. 215, § 3; 57 Del. Laws, c. 692, § 5; 58 Del. Laws, c. 17; 59 Del. Laws, c. 514, § 5; 61 Del. Laws, c. 506, § 4; 65 Del. Laws, c. 163, § 6; 65 Del. Laws, c. 216, § 1; 67 Del. Laws, c. 255, § 4; 68 Del. Laws, c. 234, § 1 https://library.partnertax.ai/us-de/stat/9-9403 23 Del. Laws, c. 60, § 8; 24 Del. Laws, c. 86, § 2; 27 Del. Laws, c. 73, § 1; 29 Del. Laws, c. 91, § 1; 29 Del. Laws, c. 92, § 1; 30 Del. Laws, c. 91, § 1; 31 Del. Laws, c. 17, § 1; 32 Del. Laws, c. 67, § 1; 35 Del. Laws, c. 79, § 1; 40 Del. Laws, c. 139, § 2; 43 Del. Laws, c. 120, § 1; 44 Del. Laws, c. 100, §§ 1, 2; 44 Del. Laws, c. 101, § 1; 45 Del. Laws, c. 109, §§ 1, 2; 46 Del. Laws, c. 298, §§ 1, 2; 47 Del. Laws, c. 192; 48 Del. Laws, c. 111, § 1; 49 Del. Laws, c. 34; 55 Del. Laws, c. 85, § 29B; 74 Del. Laws, c. 45, § 3 https://library.partnertax.ai/us-de/stat/9-9404 22 Del. Laws, c. 52, § 3; 22 Del. Laws, c. 54, §§ 5, 11; 28 Del. Laws, c. 76; 31 Del. Laws, c. 13; 55 Del. Laws, c. 85, § 29A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9405 55 Del. Laws, c. 85, § 29A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9406 14 Del. Laws, c. 370, § 1; 28 Del. Laws, c. 82; 30 Del. Laws, c. 81; 55 Del. Laws, c. 85, § 29A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9407 13 Del. Laws, c. 117, § 8; 14 Del. Laws, c. 418, § 3; 20 Del. Laws, c. 377; 25 Del. Laws, c. 8, § 4; 25 Del. Laws, c. 49; 26 Del. Laws, c. 16, § 21; 55 Del. Laws, c. 85, § 29A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9408 55 Del. Laws, c. 85, § 29A https://library.partnertax.ai/us-de/stat/9-9409 28 Del. Laws, c. 82; 30 Del. Laws, c. 81; 40 Del. Laws, c. 135; 55 Del. Laws, c. 85, § 29A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9410 25 Del. Laws, c. 34, §§ 1, 2; 30 Del. Laws, c. 77, § 12; 30 Del. Laws, c. 78, § 6; 31 Del. Laws, c. 14, § 20; 40 Del. Laws, c. 135; 55 Del. Laws, c. 85, § 29A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9411 55 Del. Laws, c. 85, § 29A https://library.partnertax.ai/us-de/stat/9-9412 55 Del. Laws, c. 85, § 29A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9413 30 Del. Laws, c. 239; 55 Del. Laws, c. 85, § 29A; 57 Del. Laws, c. 560, § 2 https://library.partnertax.ai/us-de/stat/9-9414 18 Del. Laws, c. 16; 18 Del. Laws, c. 459; 27 Del. Laws, c. 84, § 15; 27 Del. Laws, c. 261, § 4; 55 Del. Laws, c. 85, § 29A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9415 27 Del. Laws, c. 54; 36 Del. Laws, c. 73; 40 Del. Laws, c. 30, §§ 1, 2; 55 Del. Laws, c. 85, § 29A https://library.partnertax.ai/us-de/stat/9-9416 17 Del. Laws, c. 21 https://library.partnertax.ai/us-de/stat/9-9417 14 Del. Laws, c. 38, §§ 1, 2 https://library.partnertax.ai/us-de/stat/9-9418 14 Del. Laws, c. 103; 26 Del. Laws, c. 33; 40 Del. Laws, c. 30; 55 Del. Laws, c. 85, § 29A; 64 Del. Laws, c. 149, § 6; 65 Del. Laws, c. 401, § 1 https://library.partnertax.ai/us-de/stat/9-9601 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9602 23 Del. Laws, c. 60, § 7; 40 Del. Laws, c. 139, § 1; 44 Del. Laws, c. 98, § 1; 45 Del. Laws, c. 138, § 1; 46 Del. Laws, c. 298, § 1; 49 Del. Laws, c. 290, § 6; 49 Del. Laws, c. 380; 50 Del. Laws, c. 478, § 1; 50 Del. Laws, c. 494, § 1; 52 Del. Laws, c. 52, § 2; 52 Del. Laws, c. 174, § 7; 53 Del. Laws, c. 222, § 4; 54 Del. Laws, c. 23, § 5; 54 Del. Laws, c. 215, § 5; 57 Del. Laws, c. 692, § 6; 58 Del. Laws, c. 7; 59 Del. Laws, c. 514, § 3; 61 Del. Laws, c. 506, § 5; 65 Del. Laws, c. 163, § 7; 65 Del. Laws, c. 216, § 2; 67 Del. Laws, c. 255, § 5; 68 Del. Laws, c. 234, § 2 https://library.partnertax.ai/us-de/stat/9-9603 23 Del. Laws, c. 60, § 8; 24 Del. Laws, c. 86, § 2; 27 Del. Laws, c. 73, § 1; 27 Del. Laws, c. 83, § 1; 29 Del. Laws, c. 91, § 1; 29 Del. Laws, c. 92, § 1; 30 Del. Laws, c. 91, § 1; 31 Del. Laws, c. 17, § 1; 32 Del. Laws, c. 67, § 1; 35 Del. Laws, c. 79, § 1; 40 Del. Laws, c. 139, § 2; 43 Del. Laws, c. 120, § 1; 44 Del. Laws, c. 100, §§ 1, 2; 44 Del. Laws, c. 101, § 1; 45 Del. Laws, c. 109, §§ 1, 2; 46 Del. Laws, c. 298, §§ 1, 2; 47 Del. Laws, c. 192; 48 Del. Laws, c. 111, § 1; 55 Del. Laws, c. 85, § 31A; 74 Del. Laws, c. 45, § 4 https://library.partnertax.ai/us-de/stat/9-9604 2026-05-05 https://library.partnertax.ai/us-de/stat/9-9605 31 Del. Laws, c. 16, § 1; 45 Del. Laws, c. 132, §§ 1, 3; 45 Del. Laws, c. 258, § 1; 46 Del. Laws, c. 43, §§ 1, 3; 47 Del. Laws, c. 29, §§ 1, 3; 49 Del. Laws, c. 246, § 1; 50 Del. Laws, c. 509, § 1; 56 Del. Laws, c. 99, §§ 1, 2; 57 Del. Laws, c. 82, §§ 1, 2; 59 Del. Laws, c. 84, §§ 1, 2; 60 Del. Laws, c. 234, § 1; 60 Del. Laws, c. 277, § 1; 67 Del. Laws, c. 178, § 1; 67 Del. Laws, c. 179, § 1; 67 Del. Laws, c. 261, § 16; 67 Del. Laws, c. 319, § 1; 69 Del. Laws, c. 145, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 587, § 38; 72 Del. Laws, c. 382, § 1; 75 Del. Laws, c. 235, §§ 1, 2; 77 Del. Laws, c. 120, § 1; 81 Del. Laws, c. 409, § 2; 83 Del. Laws, c. 13, § 5; 84 Del. Laws, c. 428, § 2; 85 Del. Laws, c. 137, § 5; 85 Del. Laws, c. 144, § 6 https://library.partnertax.ai/us-de/stat/9-9606 16 Del. Laws, c. 130; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9607 11 Del. Laws, c. 96; 16 Del. Laws, c. 130; 65 Del. Laws, c. 511, § 1; 67 Del. Laws, c. 257, §§ 2-4; 68 Del. Laws, c. 119, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 587, § 39; 74 Del. Laws, c. 9, § 10; 77 Del. Laws, c. 75, § 1; 77 Del. Laws, c. 291, § 5; 80 Del. Laws, c. 381, § 1 https://library.partnertax.ai/us-de/stat/9-9608 12 Del. Laws, c. 110; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9609 43 Del. Laws, c. 117, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9610 11 Del. Laws, c. 17; 46 Del. Laws, c. 54, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9611 14 Del. Laws, c. 383, § 2; 67 Del. Laws, c. 320, § 1; 83 Del. Laws, c. 425, § 11; 84 Del. Laws, c. 233, § 10 https://library.partnertax.ai/us-de/stat/9-9612 45 Del. Laws, c. 132, § 2; 46 Del. Laws, c. 43, § 2; 47 Del. Laws, c. 29, § 2 https://library.partnertax.ai/us-de/stat/9-9613 2026-05-05 https://library.partnertax.ai/us-de/stat/9-9614 19 Del. Laws, c. 26, § 27; 19 Del. Laws, c. 562, § 11; 20 Del. Laws, c. 389, § 1; 28 Del. Laws, c. 82, § 28; 29 Del. Laws, c. 72, § 20; 30 Del. Laws, c. 77, § 19; 30 Del. Laws, c. 78, § 7; 31 Del. Laws, c. 14, § 24; 33 Del. Laws, c. 79, § 1; 33 Del. Laws, c. 84, § 23; 46 Del. Laws, c. 299, § 1; 49 Del. Laws, c. 242; 55 Del. Laws, c. 85, § 31B; 60 Del. Laws, c. 234, § 2; 60 Del. Laws, c. 277, § 2; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9615 37 Del. Laws, c. 110, § 1; 54 Del. Laws, c. 205; 56 Del. Laws, c. 98; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, c. 91, §§ 1-5; 76 Del. Laws, c. 213, §§ 9-11 https://library.partnertax.ai/us-de/stat/9-9616 2026-05-05 https://library.partnertax.ai/us-de/stat/9-9617 24 Del. Laws, c. 247, § 3; 41 Del. Laws, c. 217; 44 Del. Laws, c. 182, § 1; 46 Del. Laws, c. 118, § 1; 51 Del. Laws, c. 185; 52 Del. Laws, c. 162, § 1; 56 Del. Laws, c. 126, § 1; 56 Del. Laws, c. 237, §§ 1, 2; 57 Del. Laws, c. 768, § 2; 63 Del. Laws, c. 132, § 1 https://library.partnertax.ai/us-de/stat/9-9618 2026-05-05 https://library.partnertax.ai/us-de/stat/9-9619 56 Del. Laws, c. 126, § 2; 60 Del. Laws, c. 221, § 1; 64 Del. Laws, c. 89, § 1 https://library.partnertax.ai/us-de/stat/9-9620 24 Del. Laws, c. 247, § 4; 24 Del. Laws, c. 246, § 6 https://library.partnertax.ai/us-de/stat/9-9621 56 Del. Laws, c. 246; 76 Del. Laws, c. 213, §§ 12-16; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/9-9622 57 Del. Laws, c. 762, § 30; 71 Del. Laws, c. 401, § 129 https://library.partnertax.ai/us-de/stat/9-9623 63 Del. Laws, c. 130, § 3; 64 Del. Laws, c. 312, § 2 https://library.partnertax.ai/us-de/stat/9-9624 70 Del. Laws, c. 587, § 40; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 186, § 1; repealed by 83 Del. Laws, c. 377, § 18, effective Aug. 1, 2022. https://library.partnertax.ai/us-de/stat/9-9625 70 Del. Laws, c. 587, § 41; repealed by 83 Del. Laws, c. 377, § 19, effective Aug. 1, 2022. https://library.partnertax.ai/us-de/stat/9-9626 75 Del. Laws, c. 218, § 1 https://library.partnertax.ai/us-de/stat/9-9627 77 Del. Laws, c. 142, § 1 https://library.partnertax.ai/us-de/stat/9-9628 81 Del. Laws, c. 409, § 1 https://library.partnertax.ai/us-de/stat/25-81-101 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-102 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 4, § 1; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-103 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 4, §§ 2, 3; 77 Del. Laws, c. 91, §§ 1-10, 79, 82 https://library.partnertax.ai/us-de/stat/25-81-104 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 11, 82 https://library.partnertax.ai/us-de/stat/25-81-105 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-106 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 4, § 4; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-107 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 12, 82 https://library.partnertax.ai/us-de/stat/25-81-108 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-109 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-110 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-111 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-112 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-113 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-325 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-326 77 Del. Laws, c. 91, § 61 https://library.partnertax.ai/us-de/stat/25-81-401 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 4, § 13; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-402 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 4, § 14; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-403 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 62-66, 82; 77 Del. Laws, c. 364, § 7 https://library.partnertax.ai/us-de/stat/25-81-404 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-405 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 67, 81 https://library.partnertax.ai/us-de/stat/25-81-406 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-407 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-408 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 4, § 15; 77 Del. Laws, c. 91, §§ 68-70, 82; 83 Del. Laws, c. 173, § 13 https://library.partnertax.ai/us-de/stat/25-81-409 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 71-75, 82; 77 Del. Laws, c. 364, §§ 8-10; 83 Del. Laws, c. 173, § 14 https://library.partnertax.ai/us-de/stat/25-81-410 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-411 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 76, 82 https://library.partnertax.ai/us-de/stat/25-81-412 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 77, 82 https://library.partnertax.ai/us-de/stat/25-81-413 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-414 76 Del. Laws, c. 422, § 2; 70 Del. Laws, c. 186, § 1; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-415 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-416 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-417 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-418 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-419 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-420 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, § 82 https://library.partnertax.ai/us-de/stat/25-81-421 76 Del. Laws, c. 422, § 2; 77 Del. Laws, c. 91, §§ 78, 82 https://library.partnertax.ai/us-de/stat/25-101 2026-05-05 https://library.partnertax.ai/us-de/stat/25-102 22 Del. Laws, c. 443, §§ 1, 2; 45 Del. Laws, c. 230, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-103 14 Del. Laws, c. 78; 70 Del. Laws, c. 186, § 1; 73 Del. Laws, c. 34, § 4 https://library.partnertax.ai/us-de/stat/25-104 17 Del. Laws, c. 616, § 1; 49 Del. Laws, c. 57, § 1; 70 Del. Laws, c. 186, § 1; 79 Del. Laws, c. 371, § 25 https://library.partnertax.ai/us-de/stat/25-105 22 Del. Laws, c. 444, § 1; 49 Del. Laws, c. 57, § 1; 70 Del. Laws, c. 186, § 1; 79 Del. Laws, c. 371, § 26 https://library.partnertax.ai/us-de/stat/25-106 17 Del. Laws, c. 616, § 2; 22 Del. Laws, c. 444, § 2; 49 Del. Laws, c. 57, § 1; 70 Del. Laws, c. 186, § 1; 79 Del. Laws, c. 371, § 27; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/25-107 19 Del. Laws, c. 772, §§ 1-3; 30 Del. Laws, c. 197; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-108 40 Del. Laws, c. 215; 40 Del. Laws, c. 217; 41 Del. Laws, c. 189, § 1 https://library.partnertax.ai/us-de/stat/25-109 2026-05-05 https://library.partnertax.ai/us-de/stat/25-110 16 Del. Laws, c. 129, § 1; 83 Del. Laws, c. 425, § 6; 84 Del. Laws, c. 233, § 52 https://library.partnertax.ai/us-de/stat/25-121 33 Del. Laws, c. 207; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 86 https://library.partnertax.ai/us-de/stat/25-122 17 Del. Laws, c. 207, §§ 8, 28; 71 Del. Laws, c. 176, § 32 https://library.partnertax.ai/us-de/stat/25-123 45 Del. Laws, c. 230, § 3 https://library.partnertax.ai/us-de/stat/25-124 19 Del. Laws, c. 772, §§ 1-3; 30 Del. Laws, c. 197; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-125 45 Del. Laws, c. 230, § 2 https://library.partnertax.ai/us-de/stat/25-126 45 Del. Laws, c. 230, § 4; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-127 16 Del. Laws, c. 521; 27 Del. Laws, c. 265; 48 Del. Laws, c. 130, § 1 https://library.partnertax.ai/us-de/stat/25-128 17 Del. Laws, c. 207, § 8; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-129 13 Del. Laws, c. 28; 17 Del. Laws, c. 212; 18 Del. Laws, c. 211; 18 Del. Laws, c. 212; 22 Del. Laws, c. 82; 45 Del. Laws, c. 230, § 5; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-130 44 Del. Laws, c. 165; 45 Del. Laws, c. 227, §§ 1, 2; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 87 https://library.partnertax.ai/us-de/stat/25-131 35 Del. Laws, c. 194; 46 Del. Laws, c. 203, § 1; 49 Del. Laws, c. 181, §§ 1, 2; 50 Del. Laws, c. 157, § 1; 59 Del. Laws, c. 451, § 1; 68 Del. Laws, c. 319, § 1 https://library.partnertax.ai/us-de/stat/25-132 47 Del. Laws, c. 396, § 1 https://library.partnertax.ai/us-de/stat/25-133 16 Del. Laws, c. 520, § 1; 17 Del. Laws, c. 213, § 3; 46 Del. Laws, c. 267, § 1 https://library.partnertax.ai/us-de/stat/25-134 63 Del. Laws, c. 61, § 2 https://library.partnertax.ai/us-de/stat/25-135 75 Del. Laws, c. 321, § 3 https://library.partnertax.ai/us-de/stat/25-151 16 Del. Laws, c. 520, § 1; 17 Del. Laws, c. 213, § 3 https://library.partnertax.ai/us-de/stat/25-152 2026-05-05 https://library.partnertax.ai/us-de/stat/25-153 16 Del. Laws, c. 520, § 2; 17 Del. Laws, c. 213, § 2; 41 Del. Laws, c. 190, § 1; 56 Del. Laws, c. 318. https://library.partnertax.ai/us-de/stat/25-154 16 Del. Laws, c. 520, § 3; 17 Del. Laws, c. 213, § 2 https://library.partnertax.ai/us-de/stat/25-155 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-156 17 Del. Laws, c. 213, § 4 https://library.partnertax.ai/us-de/stat/25-157 15 Del. Laws, c. 167 https://library.partnertax.ai/us-de/stat/25-158 59 Del. Laws, c. 153, § 6; 70 Del. Laws, c. 252, § 1; 81 Del. Laws, c. 384, § 1 https://library.partnertax.ai/us-de/stat/25-171 2026-05-05 https://library.partnertax.ai/us-de/stat/25-172 2026-05-05 https://library.partnertax.ai/us-de/stat/25-173 15 Del. Laws, c. 467; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-174 45 Del. Laws, c. 228, § 1; 84 Del. Laws, c. 42, § 88 https://library.partnertax.ai/us-de/stat/25-180 75 Del. Laws, c. 23, § 1 https://library.partnertax.ai/us-de/stat/25-181 75 Del. Laws, c. 23, § 1 https://library.partnertax.ai/us-de/stat/25-182 75 Del. Laws, c. 23, § 1 https://library.partnertax.ai/us-de/stat/25-183 75 Del. Laws, c. 23, § 1 https://library.partnertax.ai/us-de/stat/25-184 75 Del. Laws, c. 23, § 1 https://library.partnertax.ai/us-de/stat/25-201 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-202 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-203 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-204 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-205 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-206 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-207 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-208 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-209 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-210 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-211 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-212 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-213 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-214 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-215 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-216 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-217 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-218 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-219 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-220 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-221 85 Del. Laws, c. 212, § 1 https://library.partnertax.ai/us-de/stat/25-301 2026-05-05 https://library.partnertax.ai/us-de/stat/25-302 2026-05-05 https://library.partnertax.ai/us-de/stat/25-303 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-304 15 Del. Laws, c. 168; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/25-305 26 Del. Laws, c. 253; 38 Del. Laws, c. 174 https://library.partnertax.ai/us-de/stat/25-306 26 Del. Laws, c. 251, § 1; 32 Del. Laws, c. 188, § 1; 39 Del. Laws, c. 35, §§ 1, 2 https://library.partnertax.ai/us-de/stat/25-307 26 Del. Laws, c. 251, § 2; 32 Del. Laws, c. 188, § 2; 39 Del. Laws, c. 35, §§ 1, 2 https://library.partnertax.ai/us-de/stat/25-308 26 Del. Laws, c. 251, § 3; 39 Del. Laws, c. 35, § 2 https://library.partnertax.ai/us-de/stat/25-309 55 Del. Laws, c. 247; 68 Del. Laws, c. 318, § 1; 71 Del. Laws, c. 333, § 1; 84 Del. Laws, c. 69, § 1 https://library.partnertax.ai/us-de/stat/25-310 55 Del. Laws, c. 247; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-311 58 Del. Laws, c. 269; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/25-312 58 Del. Laws, c. 439, § 3; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-313 65 Del. Laws, c. 306, § 1; 66 Del. Laws, c. 396, § 1 https://library.partnertax.ai/us-de/stat/25-314 68 Del. Laws, c. 227, § 1; 76 Del. Laws, c. 311, §§ 1-3; 78 Del. Laws, c. 128, §§ 1, 2 https://library.partnertax.ai/us-de/stat/25-315 69 Del. Laws, c. 211, § 1 https://library.partnertax.ai/us-de/stat/25-316 74 Del. Laws, c. 389, § 1; 79 Del. Laws, c. 93, § 1 https://library.partnertax.ai/us-de/stat/25-317 76 Del. Laws, c. 215, § 1; 77 Del. Laws, c. 284, § 1 https://library.partnertax.ai/us-de/stat/25-317A 77 Del. Laws, c. 283, § 1 https://library.partnertax.ai/us-de/stat/25-318 77 Del. Laws, c. 144, § 1; 70 Del. Laws, c. 186, § 1; 77 Del. Laws, c. 454, §§ 1, 3; 82 Del. Laws, c. 208, § 1 https://library.partnertax.ai/us-de/stat/25-319 77 Del. Laws, c. 448, § 1 https://library.partnertax.ai/us-de/stat/25-501 38 Del. Laws, c. 198; 79 Del. Laws, c. 352, § 5; 81 Del. Laws, c. 149, § 4; 82 Del. Laws, c. 52, § 3 https://library.partnertax.ai/us-de/stat/25-502 46 Del. Laws, c. 207, § 1; 79 Del. Laws, c. 172, § 5; 79 Del. Laws, c. 352, § 5 https://library.partnertax.ai/us-de/stat/25-503 45 Del. Laws, c. 224, § 1; 65 Del. Laws, c. 422, § 8; 68 Del. Laws, c. 404, § 1; 70 Del. Laws, c. 164, §§ 1-3; 70 Del. Laws, c. 538, § 1; 72 Del. Laws, c. 385, § 1; 72 Del. Laws, c. 397, § 1; 73 Del. Laws, c. 329, §§ 68, 69; 76 Del. Laws, c. 254, § 16; 78 Del. Laws, c. 117, § 18; 79 Del. Laws, c. 352, § 5 https://library.partnertax.ai/us-de/stat/25-504 72 Del. Laws, c. 397, § 2; 79 Del. Laws, c. 352, § 5; 82 Del. Laws, c. 52, § 3 https://library.partnertax.ai/us-de/stat/25-505 74 Del. Laws, c. 102, § 2; 79 Del. Laws, c. 352, § 5; 81 Del. Laws, c. 320, § 6; 82 Del. Laws, c. 52, § 3 https://library.partnertax.ai/us-de/stat/25-506 74 Del. Laws, c. 102, § 3 https://library.partnertax.ai/us-de/stat/25-701 2026-05-05 https://library.partnertax.ai/us-de/stat/25-702 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-721 34 Del. Laws, c. 200, § 1; 35 Del. Laws, c. 197, § 1 https://library.partnertax.ai/us-de/stat/25-722 33 Del. Laws, c. 213; 84 Del. Laws, c. 42, § 89 https://library.partnertax.ai/us-de/stat/25-723 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-724 2026-05-05 https://library.partnertax.ai/us-de/stat/25-725 2026-05-05 https://library.partnertax.ai/us-de/stat/25-726 2026-05-05 https://library.partnertax.ai/us-de/stat/25-727 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-728 28 Del. Laws, c. 225 https://library.partnertax.ai/us-de/stat/25-729 2026-05-05 https://library.partnertax.ai/us-de/stat/25-730 2026-05-05 https://library.partnertax.ai/us-de/stat/25-731 2026-05-05 https://library.partnertax.ai/us-de/stat/25-732 34 Del. Laws, c. 200, § 2; 35 Del. Laws, c. 197, § 2 https://library.partnertax.ai/us-de/stat/25-733 35 Del. Laws, c. 197, § 3 https://library.partnertax.ai/us-de/stat/25-734 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-735 2026-05-05 https://library.partnertax.ai/us-de/stat/25-736 2026-05-05 https://library.partnertax.ai/us-de/stat/25-737 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-738 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-739 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-740 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-741 49 Del. Laws, c. 57, § 1; 79 Del. Laws, c. 371, § 28 https://library.partnertax.ai/us-de/stat/25-742 2026-05-05 https://library.partnertax.ai/us-de/stat/25-743 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-744 47 Del. Laws, c. 343, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-745 35 Del. Laws, c. 196 https://library.partnertax.ai/us-de/stat/25-746 2026-05-05 https://library.partnertax.ai/us-de/stat/25-747 2026-05-05 https://library.partnertax.ai/us-de/stat/25-748 2026-05-05 https://library.partnertax.ai/us-de/stat/25-749 2026-05-05 https://library.partnertax.ai/us-de/stat/25-750 2026-05-05 https://library.partnertax.ai/us-de/stat/25-751 2026-05-05 https://library.partnertax.ai/us-de/stat/25-901 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-902 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-903 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-904 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/25-905 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/25-906 2026-05-05 https://library.partnertax.ai/us-de/stat/25-907 2026-05-05 https://library.partnertax.ai/us-de/stat/25-908 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-909 2026-05-05 https://library.partnertax.ai/us-de/stat/25-910 2026-05-05 https://library.partnertax.ai/us-de/stat/25-911 2026-05-05 https://library.partnertax.ai/us-de/stat/25-1101 69 Del. Laws, c. 359, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-1102 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 90 https://library.partnertax.ai/us-de/stat/25-1103 2026-05-05 https://library.partnertax.ai/us-de/stat/25-1104 2026-05-05 https://library.partnertax.ai/us-de/stat/25-1105 49 Del. Laws, c. 57, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-1106 2026-05-05 https://library.partnertax.ai/us-de/stat/25-1107 84 Del. Laws, c. 42, § 91 https://library.partnertax.ai/us-de/stat/25-1108 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-1301 19 Del. Laws, c. 656; 71 Del. Laws, c. 157, § 1 https://library.partnertax.ai/us-de/stat/25-1302 2026-05-05 https://library.partnertax.ai/us-de/stat/25-1303 48 Del. Laws, c. 318, § 1; 55 Del. Laws, c. 85, § 37; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-1304 2026-05-05 https://library.partnertax.ai/us-de/stat/25-1305 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-1306 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 92 https://library.partnertax.ai/us-de/stat/25-1307 2026-05-05 https://library.partnertax.ai/us-de/stat/25-1401 49 Del. Laws, c. 236; 61 Del. Laws, c. 384, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-1402 49 Del. Laws, c. 236. https://library.partnertax.ai/us-de/stat/25-1403 49 Del. Laws, c. 236. https://library.partnertax.ai/us-de/stat/25-1404 49 Del. Laws, c. 236. https://library.partnertax.ai/us-de/stat/25-1501 59 Del. Laws, c. 171, § 1; 62 Del. Laws, c. 322, § 1 https://library.partnertax.ai/us-de/stat/25-1601 67 Del. Laws, c. 59, § 1 https://library.partnertax.ai/us-de/stat/25-1602 67 Del. Laws, c. 59, § 1; 72 Del. Laws, c. 27, § 1 https://library.partnertax.ai/us-de/stat/25-1603 67 Del. Laws, c. 59, § 1 https://library.partnertax.ai/us-de/stat/25-1604 67 Del. Laws, c. 59, § 1 https://library.partnertax.ai/us-de/stat/25-1605 67 Del. Laws, c. 59, § 1 https://library.partnertax.ai/us-de/stat/25-1606 67 Del. Laws, c. 59, § 1; 72 Del. Laws, c. 27, § 2 https://library.partnertax.ai/us-de/stat/25-1607 67 Del. Laws, c. 59, § 1 https://library.partnertax.ai/us-de/stat/25-1608 67 Del. Laws, c. 59, § 1; 72 Del. Laws, c. 27, § 3 https://library.partnertax.ai/us-de/stat/25-1609 67 Del. Laws, c. 59, § 1; 72 Del. Laws, c. 27, § 4 https://library.partnertax.ai/us-de/stat/25-1610 67 Del. Laws, c. 59, § 1 https://library.partnertax.ai/us-de/stat/25-1611 67 Del. Laws, c. 59, § 1 https://library.partnertax.ai/us-de/stat/25-1612 67 Del. Laws, c. 59, § 1; 72 Del. Laws, c. 27, § 5 https://library.partnertax.ai/us-de/stat/25-1613 67 Del. Laws, c. 59, § 1; 72 Del. Laws, c. 27, § 6 https://library.partnertax.ai/us-de/stat/25-1614 67 Del. Laws, c. 59, § 1 https://library.partnertax.ai/us-de/stat/25-2101 33 Del. Laws, c. 209; 70 Del. Laws, c. 186, § 1; 80 Del. Laws, c. 280, § 1; 84 Del. Laws, c. 42, § 93 https://library.partnertax.ai/us-de/stat/25-2102 33 Del. Laws, c. 209; 45 Del. Laws, c. 230, § 6; 46 Del. Laws, c. 164; 47 Del. Laws, c. 124; 58 Del. Laws, c. 511, § 60; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2103 17 Del. Laws, c. 616, § 2; 22 Del. Laws, c. 444, §§ 1, 2; 49 Del. Laws, c. 57, § 1; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/25-2104 14 Del. Laws, c. 550, § 4; 30 Del. Laws, c. 197; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2105 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2106 2026-05-05 https://library.partnertax.ai/us-de/stat/25-2107 2026-05-05 https://library.partnertax.ai/us-de/stat/25-2108 28 Del. Laws, c. 223; 70 Del. Laws, c. 186, § 1; 82 Del. Laws, c. 292, § 1 https://library.partnertax.ai/us-de/stat/25-2109 18 Del. Laws, c. 213, §§ 1, 2 https://library.partnertax.ai/us-de/stat/25-2110 11 Del. Laws, c. 612; 49 Del. Laws, c. 80; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2111 22 Del. Laws, c. 205; 37 Del. Laws, c. 243; 45 Del. Laws, c. 229; 55 Del. Laws, c. 341, § 4; 65 Del. Laws, c. 310, §§ 1, 2; 68 Del. Laws, c. 245, §§ 1-3; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 543, §§ 1-8; 72 Del. Laws, c. 189, §§ 1-6; 75 Del. Laws, c. 307, §§ 1-4; 81 Del. Laws, c. 151, § 2; 81 Del. Laws, c. 418, § 2 https://library.partnertax.ai/us-de/stat/25-2112 40 Del. Laws, c. 217; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2113 2026-05-05 https://library.partnertax.ai/us-de/stat/25-2114 55 Del. Laws, c. 341, § 5; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2115 22 Del. Laws, c. 211, §§ 1, 2; 29 Del. Laws, c. 237; 55 Del. Laws, c. 341, § 5 https://library.partnertax.ai/us-de/stat/25-2116 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2117 2026-05-05 https://library.partnertax.ai/us-de/stat/25-2118 59 Del. Laws, c. 444, § 1; 65 Del. Laws, c. 32, §§ 1, 2; 70 Del. Laws, c. 254, § 1 https://library.partnertax.ai/us-de/stat/25-2119 68 Del. Laws, c. 350, § 1; 77 Del. Laws, c. 434, § 1 https://library.partnertax.ai/us-de/stat/25-2120 69 Del. Laws, c. 465, § 1; 71 Del. Laws, c. 190, §§ 1-7; 75 Del. Laws, c. 307, § 5; 81 Del. Laws, c. 192, § 1 https://library.partnertax.ai/us-de/stat/25-2121 70 Del. Laws, c. 253, § 1 https://library.partnertax.ai/us-de/stat/25-2122 72 Del. Laws, c. 141, § 1 https://library.partnertax.ai/us-de/stat/25-2123 75 Del. Laws, c. 307, § 6; 83 Del. Laws, c. 466, § 1 https://library.partnertax.ai/us-de/stat/25-2124 81 Del. Laws, c. 151, § 1; 81 Del. Laws, c. 418, § 1 https://library.partnertax.ai/us-de/stat/25-2201 54 Del. Laws, c. 282; 76 Del. Laws, c. 422, § 1; 77 Del. Laws, c. 92, § 1 https://library.partnertax.ai/us-de/stat/25-2202 54 Del. Laws, c. 282; 56 Del. Laws, c. 195, §§ 1-3, 6; 76 Del. Laws, c. 422, § 1; 77 Del. Laws, c. 92, §§ 2-5 https://library.partnertax.ai/us-de/stat/25-2203 54 Del. Laws, c. 282; 56 Del. Laws, c. 195, § 4 https://library.partnertax.ai/us-de/stat/25-2204 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2205 54 Del. Laws, c. 282; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/25-2206 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2207 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2208 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2209 54 Del. Laws, c. 282; 84 Del. Laws, c. 42, § 94 https://library.partnertax.ai/us-de/stat/25-2210 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2211 54 Del. Laws, c. 282; 76 Del. Laws, c. 422, § 1; 77 Del. Laws, c. 92, §§ 6, 7 https://library.partnertax.ai/us-de/stat/25-2212 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2213 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2214 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2215 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2216 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2217 54 Del. Laws, c. 282; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2218 54 Del. Laws, c. 282; 84 Del. Laws, c. 42, § 95 https://library.partnertax.ai/us-de/stat/25-2219 54 Del. Laws, c. 282; 77 Del. Laws, c. 92, § 8 https://library.partnertax.ai/us-de/stat/25-2220 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2221 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2222 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2223 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2224 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2225 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2226 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2227 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2228 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2229 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2230 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2231 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2232 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2233 54 Del. Laws, c. 282; 63 Del. Laws, c. 394, § 1 https://library.partnertax.ai/us-de/stat/25-2234 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2235 54 Del. Laws, c. 282. https://library.partnertax.ai/us-de/stat/25-2236 54 Del. Laws, c. 282; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2237 54 Del. Laws, c. 282; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2238 54 Del. Laws, c. 282; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2239 54 Del. Laws, c. 282; 58 Del. Laws, c. 117. https://library.partnertax.ai/us-de/stat/25-2240 56 Del. Laws, c. 195, § 5 https://library.partnertax.ai/us-de/stat/25-2241 68 Del. Laws, c. 115, § 1; 69 Del. Laws, c. 94, § 1 https://library.partnertax.ai/us-de/stat/25-2242 70 Del. Laws, c. 178, § 1; 79 Del. Laws, c. 93, § 2 https://library.partnertax.ai/us-de/stat/25-2243 74 Del. Laws, c. 142, § 1 https://library.partnertax.ai/us-de/stat/25-2244 77 Del. Laws, c. 92, § 9 https://library.partnertax.ai/us-de/stat/25-2245 77 Del. Laws, c. 92, § 10; 77 Del. Laws, c. 364, § 11 https://library.partnertax.ai/us-de/stat/25-2246 77 Del. Laws, c. 92, § 11; 83 Del. Laws, c. 173, § 1 https://library.partnertax.ai/us-de/stat/25-2501 39 Del. Laws, c. 36; 40 Del. Laws, c. 216; 70 Del. Laws, c. 186, § 1; 77 Del. Laws, c. 422, § 1 https://library.partnertax.ai/us-de/stat/25-2601 79 Del. Laws, c. 18, § 1 https://library.partnertax.ai/us-de/stat/25-2602 79 Del. Laws, c. 18, § 1 https://library.partnertax.ai/us-de/stat/25-2603 79 Del. Laws, c. 18, § 1 https://library.partnertax.ai/us-de/stat/25-2604 79 Del. Laws, c. 18, § 1 https://library.partnertax.ai/us-de/stat/25-2605 79 Del. Laws, c. 18, § 1 https://library.partnertax.ai/us-de/stat/25-2606 79 Del. Laws, c. 18, § 1 https://library.partnertax.ai/us-de/stat/25-2607 79 Del. Laws, c. 18, § 1 https://library.partnertax.ai/us-de/stat/25-2608 79 Del. Laws, c. 18, § 1 https://library.partnertax.ai/us-de/stat/25-2609 79 Del. Laws, c. 18, § 1 https://library.partnertax.ai/us-de/stat/25-2610 79 Del. Laws, c. 18, § 1 https://library.partnertax.ai/us-de/stat/25-2611 79 Del. Laws, c. 18, § 1 https://library.partnertax.ai/us-de/stat/25-2612 79 Del. Laws, c. 18, § 1 https://library.partnertax.ai/us-de/stat/25-2613 79 Del. Laws, c. 18, § 1 https://library.partnertax.ai/us-de/stat/25-2614 79 Del. Laws, c. 18, § 1 https://library.partnertax.ai/us-de/stat/25-2615 79 Del. Laws, c. 18, § 1 https://library.partnertax.ai/us-de/stat/25-2701 2026-05-05 https://library.partnertax.ai/us-de/stat/25-2702 16 Del. Laws, c. 145, §§ 1, 4; 18 Del. Laws, c. 679; 29 Del. Laws, c. 225; 29 Del. Laws, c. 226 https://library.partnertax.ai/us-de/stat/25-2703 16 Del. Laws, c. 145, § 4; 29 Del. Laws, c. 226 https://library.partnertax.ai/us-de/stat/25-2704 16 Del. Laws, c. 145, § 4; 29 Del. Laws, c. 226 https://library.partnertax.ai/us-de/stat/25-2705 16 Del. Laws, c. 145, § 1; 29 Del. Laws, c. 225; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/25-2706 16 Del. Laws, c. 145, § 1; 29 Del. Laws, c. 225; 68 Del. Laws, c. 302, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2707 57 Del. Laws, c. 498; 58 Del. Laws, c. 274, § 1; 84 Del. Laws, c. 42, § 96 https://library.partnertax.ai/us-de/stat/25-2708 65 Del. Laws, c. 467, § 1 https://library.partnertax.ai/us-de/stat/25-2711 16 Del. Laws, c. 145, § 1; 29 Del. Laws, c. 225; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, c. 203, § 2; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/25-2712 16 Del. Laws, c. 145, § 1; 29 Del. Laws, c. 225; 68 Del. Laws, c. 302, § 3; 72 Del. Laws, c. 203, §§ 3-5, 9; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, §§ 1, 97 https://library.partnertax.ai/us-de/stat/25-2713 16 Del. Laws, c. 145, § 1; 29 Del. Laws, c. 225; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2714 16 Del. Laws, c. 145, § 2; 30 Del. Laws, c. 194 https://library.partnertax.ai/us-de/stat/25-2715 16 Del. Laws, c. 145, § 2; 30 Del. Laws, c. 194; 84 Del. Laws, c. 42, § 98 https://library.partnertax.ai/us-de/stat/25-2716 16 Del. Laws, c. 145, § 2; 30 Del. Laws, c. 194; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2717 16 Del. Laws, c. 145, § 1; 29 Del. Laws, c. 225; 72 Del. Laws, c. 203, § 6 https://library.partnertax.ai/us-de/stat/25-2718 16 Del. Laws, c. 145, §§ 1, 4; 18 Del. Laws, c. 679; 29 Del. Laws, c. 225; 29 Del. Laws, c. 226; 68 Del. Laws, c. 302, § 2 https://library.partnertax.ai/us-de/stat/25-2719 16 Del. Laws, c. 145, § 2; 30 Del. Laws, c. 194; 84 Del. Laws, c. 42, § 99 https://library.partnertax.ai/us-de/stat/25-2720 16 Del. Laws, c. 145, § 2; 30 Del. Laws, c. 194 https://library.partnertax.ai/us-de/stat/25-2721 16 Del. Laws, c. 145, § 1; 29 Del. Laws, c. 225; 38 Del. Laws, c. 159; 72 Del. Laws, c. 203, §§ 7, 8 https://library.partnertax.ai/us-de/stat/25-2722 16 Del. Laws, c. 145, § 1; 29 Del. Laws, c. 225; 38 Del. Laws, c. 159; 84 Del. Laws, c. 42, § 100 https://library.partnertax.ai/us-de/stat/25-2723 16 Del. Laws, c. 145, § 1; 29 Del. Laws, c. 225; 38 Del. Laws, c. 159; 84 Del. Laws, c. 42, § 101 https://library.partnertax.ai/us-de/stat/25-2724 16 Del. Laws, c. 145, § 3; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2725 38 Del. Laws, c. 159; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/25-2726 16 Del. Laws, c. 145, § 5; 20 Del. Laws, c. 591; 84 Del. Laws, c. 42, § 102 https://library.partnertax.ai/us-de/stat/25-2727 16 Del. Laws, c. 145, § 6 https://library.partnertax.ai/us-de/stat/25-2728 16 Del. Laws, c. 145, § 7; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2729 61 Del. Laws, c. 283, § 1; 67 Del. Laws, c. 373, § 1 https://library.partnertax.ai/us-de/stat/25-2731 16 Del. Laws, c. 145; 19 Del. Laws, c. 263 https://library.partnertax.ai/us-de/stat/25-2732 16 Del. Laws, c. 145; 19 Del. Laws, c. 263; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/25-2733 16 Del. Laws, c. 145; 19 Del. Laws, c. 263; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-2734 16 Del. Laws, c. 145; 19 Del. Laws, c. 263; 19 Del. Laws, c. 264; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 103 https://library.partnertax.ai/us-de/stat/25-2735 16 Del. Laws, c. 145; 19 Del. Laws, c. 263; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 104 https://library.partnertax.ai/us-de/stat/25-2736 16 Del. Laws, c. 145; 25 Del. Laws, c. 237; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 105 https://library.partnertax.ai/us-de/stat/25-2737 2026-05-05 https://library.partnertax.ai/us-de/stat/25-2901 15 Del. Laws, c. 476; 16 Del. Laws, c. 141; 19 Del. Laws, c. 556; 40 Del. Laws, c. 238, §§ 1-3; 62 Del. Laws, c. 374, § 1; 67 Del. Laws, c. 127, § 3; 67 Del. Laws, c. 445, § 1; 68 Del. Laws, c. 279, §§ 1-3; 70 Del. Laws, c. 431, § 1; 71 Del. Laws, c. 387, §§ 2-5; 74 Del. Laws, c. 382, §§ 1-3; 75 Del. Laws, c. 212, §§ 3-5; 75 Del. Laws, c. 331, § 3; 81 Del. Laws, c. 162, § 2; 84 Del. Laws, c. 335, § 2 https://library.partnertax.ai/us-de/stat/25-2902 15 Del. Laws, c. 476; 16 Del. Laws, c. 141; 19 Del. Laws, c. 262; 40 Del. Laws, c. 238, § 3 https://library.partnertax.ai/us-de/stat/25-2903 15 Del. Laws, c. 476; 16 Del. Laws, c. 141; 19 Del. Laws, c. 556; 33 Del. Laws, c. 82, § 2; 40 Del. Laws, c. 135, § 1; 40 Del. Laws, c. 238, §§ 1-3; 82 Del. Laws, c. 225, § 1 https://library.partnertax.ai/us-de/stat/25-2904 15 Del. Laws, c. 476; 16 Del. Laws, c. 141 https://library.partnertax.ai/us-de/stat/25-2905 15 Del. Laws, c. 476; 16 Del. Laws, c. 141 https://library.partnertax.ai/us-de/stat/25-2906 62 Del. Laws, c. 374, § 2 https://library.partnertax.ai/us-de/stat/25-3101 70 Del. Laws, c. 504, § 1 https://library.partnertax.ai/us-de/stat/25-3102 70 Del. Laws, c. 504, § 1; 71 Del. Laws, c. 123, §§ 1-3 https://library.partnertax.ai/us-de/stat/25-3103 70 Del. Laws, c. 504, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-3104 70 Del. Laws, c. 504, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-3105 70 Del. Laws, c. 504, § 1 https://library.partnertax.ai/us-de/stat/25-3501 13 Del. Laws, c. 164, § 1; 84 Del. Laws, c. 42, § 106 https://library.partnertax.ai/us-de/stat/25-3502 13 Del. Laws, c. 164, § 2; 84 Del. Laws, c. 42, § 107 https://library.partnertax.ai/us-de/stat/25-3503 13 Del. Laws, c. 164, § 3 https://library.partnertax.ai/us-de/stat/25-3701 22 Del. Laws, c. 208, § 1 https://library.partnertax.ai/us-de/stat/25-3702 22 Del. Laws, c. 208, § 2 https://library.partnertax.ai/us-de/stat/25-3703 22 Del. Laws, c. 208, § 3 https://library.partnertax.ai/us-de/stat/25-3901 17 Del. Laws, c. 620, § 1; 34 Del. Laws, c. 193; 61 Del. Laws, c. 367, § 1; 68 Del. Laws, c. 62, §§ 1, 2 https://library.partnertax.ai/us-de/stat/25-3902 17 Del. Laws, c. 620, § 1; 34 Del. Laws, c. 193; 61 Del. Laws, c. 367, § 1 https://library.partnertax.ai/us-de/stat/25-3903 17 Del. Laws, c. 620, § 1; 34 Del. Laws, c. 193; 61 Del. Laws, c. 367, § 1; 78 Del. Laws, c. 62, § 1; 84 Del. Laws, c. 42, § 108 https://library.partnertax.ai/us-de/stat/25-3904 61 Del. Laws, c. 367, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-3905 17 Del. Laws, c. 620, § 1; 34 Del. Laws, c. 193; 61 Del. Laws, c. 367, § 1; 64 Del. Laws, c. 34, §§ 1, 2; 78 Del. Laws, c. 62, § 2 https://library.partnertax.ai/us-de/stat/25-3906 61 Del. Laws, c. 367, § 1; 83 Del. Laws, c. 125, § 3 https://library.partnertax.ai/us-de/stat/25-3907 61 Del. Laws, c. 367, § 1; 68 Del. Laws, c. 315, § 1 https://library.partnertax.ai/us-de/stat/25-3908 17 Del. Laws, c. 620, § 2; 34 Del. Laws, c. 193; 61 Del. Laws, c. 367, § 1; 78 Del. Laws, c. 62, § 3 https://library.partnertax.ai/us-de/stat/25-3909 61 Del. Laws, c. 367, § 1; 65 Del. Laws, c. 42, § 1; 78 Del. Laws, c. 62, § 4 https://library.partnertax.ai/us-de/stat/25-3910 61 Del. Laws, c. 367, § 1; 78 Del. Laws, c. 62, § 5 https://library.partnertax.ai/us-de/stat/25-4001 72 Del. Laws, c. 192, § 1; 78 Del. Laws, c. 21, § 1; 83 Del. Laws, c. 125, § 4 https://library.partnertax.ai/us-de/stat/25-4002 72 Del. Laws, c. 192, § 1; 81 Del. Laws, c. 1, § 3 https://library.partnertax.ai/us-de/stat/25-4003 72 Del. Laws, c. 192, § 1; 74 Del. Laws, c. 110, § 139; 75 Del. Laws, c. 237, § 1; 78 Del. Laws, c. 21, §§ 2, 3 https://library.partnertax.ai/us-de/stat/25-4004 72 Del. Laws, c. 192, § 1; 73 Del. Laws, c. 283, §§ 1, 2; 78 Del. Laws, c. 21, §§ 4, 5 https://library.partnertax.ai/us-de/stat/25-4005 78 Del. Laws, c. 21, § 7 https://library.partnertax.ai/us-de/stat/25-4006 72 Del. Laws, c. 192, § 1; 73 Del. Laws, c. 283, § 3; 74 Del. Laws, c. 110, § 139; 78 Del. Laws, c. 21, § 6 https://library.partnertax.ai/us-de/stat/25-4007 72 Del. Laws, c. 192, § 1; 78 Del. Laws, c. 21, § 6 https://library.partnertax.ai/us-de/stat/25-4008 72 Del. Laws, c. 192, § 1; 78 Del. Laws, c. 21, § 6 https://library.partnertax.ai/us-de/stat/25-4101 35 Del. Laws, c. 184, § 1; 47 Del. Laws, c. 350; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-4102 35 Del. Laws, c. 184, § 2 https://library.partnertax.ai/us-de/stat/25-4103 35 Del. Laws, c. 184, § 3 https://library.partnertax.ai/us-de/stat/25-4301 37 Del. Laws, c. 179, § 1; 84 Del. Laws, c. 42, § 109 https://library.partnertax.ai/us-de/stat/25-4302 37 Del. Laws, c. 179, § 2; 84 Del. Laws, c. 42, § 110 https://library.partnertax.ai/us-de/stat/25-4303 37 Del. Laws, c. 179, § 3; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-4304 37 Del. Laws, c. 179, § 4; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-4305 37 Del. Laws, c. 179, § 5; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-4306 37 Del. Laws, c. 179, § 6 https://library.partnertax.ai/us-de/stat/25-4501 43 Del. Laws, c. 142, § 1 https://library.partnertax.ai/us-de/stat/25-4502 43 Del. Laws, c. 142, § 2 https://library.partnertax.ai/us-de/stat/25-4601 60 Del. Laws, c. 684, § 1; 61 Del. Laws, c. 175, § 1 https://library.partnertax.ai/us-de/stat/25-4602 60 Del. Laws, c. 684, § 1; 61 Del. Laws, c. 175, § 1 https://library.partnertax.ai/us-de/stat/25-4603 67 Del. Laws, c. 127, § 2 https://library.partnertax.ai/us-de/stat/25-4604 67 Del. Laws, c. 127, § 2 https://library.partnertax.ai/us-de/stat/25-4701 40 Del. Laws, c. 239, § 1 https://library.partnertax.ai/us-de/stat/25-4702 40 Del. Laws, c. 239, § 2 https://library.partnertax.ai/us-de/stat/25-4801-4805 2026-05-05 https://library.partnertax.ai/us-de/stat/25-4901 62 Del. Laws, c. 364, § 1 https://library.partnertax.ai/us-de/stat/25-4902 62 Del. Laws, c. 364, § 1; 70 Del. Laws, c. 186, § 1; 80 Del. Laws, c. 266, § 1; 84 Del. Laws, c. 42, §§ 1, 111; 85 Del. Laws, c. 122, § 1 https://library.partnertax.ai/us-de/stat/25-4903 62 Del. Laws, c. 364, § 1; 85 Del. Laws, c. 122, § 1 https://library.partnertax.ai/us-de/stat/25-4903A 85 Del. Laws, c. 122, § 1 https://library.partnertax.ai/us-de/stat/25-4904 62 Del. Laws, c. 364, § 1; 70 Del. Laws, c. 186, § 1; 80 Del. Laws, c. 266, § 1; 81 Del. Laws, c. 170, § 1; 84 Del. Laws, c. 42, § 112; 85 Del. Laws, c. 122, § 1 https://library.partnertax.ai/us-de/stat/25-4905 62 Del. Laws, c. 364, § 1 https://library.partnertax.ai/us-de/stat/25-5001 69 Del. Laws, c. 392, § 1; 70 Del. Laws, c. 545, §§ 1, 2 https://library.partnertax.ai/us-de/stat/25-5002 69 Del. Laws, c. 392, § 1; 70 Del. Laws, c. 545, §§ 3-5 https://library.partnertax.ai/us-de/stat/25-5003 69 Del. Laws, c. 392, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-5004 69 Del. Laws, c. 392, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-5005 69 Del. Laws, c. 392, § 1; 70 Del. Laws, c. 545, §§ 6, 7 https://library.partnertax.ai/us-de/stat/25-5006 69 Del. Laws, c. 392, § 1 https://library.partnertax.ai/us-de/stat/25-5101 70 Del. Laws, c. 513, § 1; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 311, § 4 https://library.partnertax.ai/us-de/stat/25-5102 70 Del. Laws, c. 513, § 1; 80 Del. Laws, c. 8, § 1; 84 Del. Laws, c. 131, § 2 https://library.partnertax.ai/us-de/stat/25-5103 70 Del. Laws, c. 513, § 1; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/25-5104 70 Del. Laws, c. 513, § 1 https://library.partnertax.ai/us-de/stat/25-5105 70 Del. Laws, c. 513, § 1; 79 Del. Laws, c. 47, § 20 https://library.partnertax.ai/us-de/stat/25-5106 70 Del. Laws, c. 513, § 1; 83 Del. Laws, c. 203, § 1 https://library.partnertax.ai/us-de/stat/25-5107 70 Del. Laws, c. 513, § 1 https://library.partnertax.ai/us-de/stat/25-5108 70 Del. Laws, c. 513, § 1 https://library.partnertax.ai/us-de/stat/25-5109 70 Del. Laws, c. 513, § 1 https://library.partnertax.ai/us-de/stat/25-5110 70 Del. Laws, c. 513, § 1 https://library.partnertax.ai/us-de/stat/25-5111 70 Del. Laws, c. 513, § 1 https://library.partnertax.ai/us-de/stat/25-5112 70 Del. Laws, c. 513, § 1 https://library.partnertax.ai/us-de/stat/25-5113 70 Del. Laws, c. 513, § 1 https://library.partnertax.ai/us-de/stat/25-5114 70 Del. Laws, c. 513, § 1 https://library.partnertax.ai/us-de/stat/25-5115 70 Del. Laws, c. 513, § 1 https://library.partnertax.ai/us-de/stat/25-5116 70 Del. Laws, c. 513, § 1; 77 Del. Laws, c. 90, § 21; 79 Del. Laws, c. 47, § 21; 80 Del. Laws, c. 355, § 8; 84 Del. Laws, c. 358, § 2; 84 Del. Laws, c. 428, § 3; 85 Del. Laws, c. 104, § 6; 85 Del. Laws, c. 144, § 15; 84 Del. Laws, c. 358, §§ 2, 5 https://library.partnertax.ai/us-de/stat/25-5116 70 Del. Laws, c. 513, § 1; 77 Del. Laws, c. 90, § 21; 79 Del. Laws, c. 47, § 21; 80 Del. Laws, c. 355, § 8; 84 Del. Laws, c. 358, § 2; 84 Del. Laws, c. 428, § 3; 85 Del. Laws, c. 104, § 6; 85 Del. Laws, c. 144, § 15; 84 Del. Laws, c. 358, §§ 2, 5 https://library.partnertax.ai/us-de/stat/25-5117 70 Del. Laws, c. 513, § 1 https://library.partnertax.ai/us-de/stat/25-5118 70 Del. Laws, c. 513, § 1 https://library.partnertax.ai/us-de/stat/25-5119 2026-05-05 https://library.partnertax.ai/us-de/stat/25-5120 58 Del. Laws, c. 472, § 1; 70 Del. Laws, c. 513, § 5 https://library.partnertax.ai/us-de/stat/25-5121 58 Del. Laws, c. 472, § 1; 70 Del. Laws, c. 513, § 6 https://library.partnertax.ai/us-de/stat/25-5122 76 Del. Laws, c. 311, § 5 https://library.partnertax.ai/us-de/stat/25-5123 84 Del. Laws, c. 494, § 1 https://library.partnertax.ai/us-de/stat/25-5141 70 Del. Laws, c. 513, § 1; 73 Del. Laws, c. 329, § 70; 75 Del. Laws, c. 293, § 1; 76 Del. Laws, c. 311, § 6; 77 Del. Laws, c. 90, § 20; 79 Del. Laws, c. 47, §§ 22, 23; 79 Del. Laws, c. 57, § 1; 79 Del. Laws, c. 65, § 2; 80 Del. Laws, c. 355, § 9; 83 Del. Laws, c. 13, § 22; 83 Del. Laws, c. 195, § 6; 83 Del. Laws, c. 451, § 1; 84 Del. Laws, c. 428, § 4; 84 Del. Laws, c. 494, § 2; 84 Del. Laws, c. 530, § 6; 85 Del. Laws, c. 104, § 7 https://library.partnertax.ai/us-de/stat/25-5301 70 Del. Laws, c. 513, § 2; 83 Del. Laws, c. 512, § 1 https://library.partnertax.ai/us-de/stat/25-5302 70 Del. Laws, c. 513, § 2 https://library.partnertax.ai/us-de/stat/25-5303 70 Del. Laws, c. 513, § 2 https://library.partnertax.ai/us-de/stat/25-5304 70 Del. Laws, c. 513, § 2 https://library.partnertax.ai/us-de/stat/25-5305 70 Del. Laws, c. 513, § 2; 85 Del. Laws, c. 98, § 2 https://library.partnertax.ai/us-de/stat/25-5306 70 Del. Laws, c. 513, § 2 https://library.partnertax.ai/us-de/stat/25-5307 70 Del. Laws, c. 513, § 2; 83 Del. Laws, c. 222, § 1 https://library.partnertax.ai/us-de/stat/25-5308 70 Del. Laws, c. 513, § 2 https://library.partnertax.ai/us-de/stat/25-5309 70 Del. Laws, c. 513, § 2 https://library.partnertax.ai/us-de/stat/25-5310 70 Del. Laws, c. 513, § 2; 77 Del. Laws, c. 282, § 15; 79 Del. Laws, c. 57, § 2 https://library.partnertax.ai/us-de/stat/25-5311 70 Del. Laws, c. 513, § 2; 79 Del. Laws, c. 57, § 3 https://library.partnertax.ai/us-de/stat/25-5312 70 Del. Laws, c. 513, § 2; 80 Del. Laws, c. 71, § 1 https://library.partnertax.ai/us-de/stat/25-5313 70 Del. Laws, c. 513, § 2 https://library.partnertax.ai/us-de/stat/25-5314 70 Del. Laws, c. 513, § 2; 75 Del. Laws, c. 293, § 2 https://library.partnertax.ai/us-de/stat/25-5315 58 Del. Laws, c. 472, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 513, § 7 https://library.partnertax.ai/us-de/stat/25-5316 76 Del. Laws, c. 219, § 1; 70 Del. Laws, c. 186, § 1; 79 Del. Laws, c. 47, § 24; 79 Del. Laws, c. 65, § 2; 83 Del. Laws, c. 13, § 22; 83 Del. Laws, c. 451, § 1; 84 Del. Laws, c. 233, § 53 https://library.partnertax.ai/us-de/stat/25-5317 83 Del. Laws, c. 451, § 2 https://library.partnertax.ai/us-de/stat/25-5401 85 Del. Laws, c. 98, § 1 https://library.partnertax.ai/us-de/stat/25-5402 85 Del. Laws, c. 98, § 1 https://library.partnertax.ai/us-de/stat/25-5403 85 Del. Laws, c. 98, § 1 https://library.partnertax.ai/us-de/stat/25-5404 85 Del. Laws, c. 98, § 1 https://library.partnertax.ai/us-de/stat/25-5405 85 Del. Laws, c. 98, § 1 https://library.partnertax.ai/us-de/stat/25-5406 85 Del. Laws, c. 98, § 1 https://library.partnertax.ai/us-de/stat/25-5407 85 Del. Laws, c. 98, § 1 https://library.partnertax.ai/us-de/stat/25-5408 85 Del. Laws, c. 98, § 1 https://library.partnertax.ai/us-de/stat/25-5409 85 Del. Laws, c. 98, § 1 https://library.partnertax.ai/us-de/stat/25-5410 85 Del. Laws, c. 98, § 1 https://library.partnertax.ai/us-de/stat/25-5411 85 Del. Laws, c. 98, § 1 https://library.partnertax.ai/us-de/stat/25-5412 85 Del. Laws, c. 98, § 1 https://library.partnertax.ai/us-de/stat/25-5413 85 Del. Laws, c. 98, § 1 https://library.partnertax.ai/us-de/stat/25-5501 70 Del. Laws, c. 513, § 3 https://library.partnertax.ai/us-de/stat/25-5502 70 Del. Laws, c. 513, § 3 https://library.partnertax.ai/us-de/stat/25-5503 70 Del. Laws, c. 513, § 3; 79 Del. Laws, c. 52, § 1 https://library.partnertax.ai/us-de/stat/25-5504 70 Del. Laws, c. 513, § 3 https://library.partnertax.ai/us-de/stat/25-5505 70 Del. Laws, c. 513, § 3 https://library.partnertax.ai/us-de/stat/25-5506 70 Del. Laws, c. 513, § 3 https://library.partnertax.ai/us-de/stat/25-5507 70 Del. Laws, c. 513, § 3 https://library.partnertax.ai/us-de/stat/25-5508 70 Del. Laws, c. 513, § 3 https://library.partnertax.ai/us-de/stat/25-5509 70 Del. Laws, c. 513, § 3 https://library.partnertax.ai/us-de/stat/25-5510 70 Del. Laws, c. 513, § 3 https://library.partnertax.ai/us-de/stat/25-5511 70 Del. Laws, c. 513, § 3 https://library.partnertax.ai/us-de/stat/25-5512 70 Del. Laws, c. 513, § 3; 83 Del. Laws, c. 203, § 2 https://library.partnertax.ai/us-de/stat/25-5513 70 Del. Laws, c. 513, § 3 https://library.partnertax.ai/us-de/stat/25-5514 70 Del. Laws, c. 513, § 3; 79 Del. Laws, c. 57, § 4 https://library.partnertax.ai/us-de/stat/25-5514A 79 Del. Laws, c. 57, § 5 https://library.partnertax.ai/us-de/stat/25-5515 70 Del. Laws, c. 513, § 3 https://library.partnertax.ai/us-de/stat/25-5516 70 Del. Laws, c. 513, § 3 https://library.partnertax.ai/us-de/stat/25-5517 58 Del. Laws, c. 472, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 513, § 8 https://library.partnertax.ai/us-de/stat/25-5518 2026-05-05 https://library.partnertax.ai/us-de/stat/25-5601 84 Del. Laws, c. 112, § 1; 85 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/25-5602 84 Del. Laws, c. 112, § 1 https://library.partnertax.ai/us-de/stat/25-5603 84 Del. Laws, c. 112, § 1; 85 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/25-5604 84 Del. Laws, c. 112, § 1; 85 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/25-5605 84 Del. Laws, c. 112, § 1; 85 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/25-5606 84 Del. Laws, c. 112, § 1 https://library.partnertax.ai/us-de/stat/25-5607 84 Del. Laws, c. 112, § 1; 85 Del. Laws, c. 207, § 1 https://library.partnertax.ai/us-de/stat/25-5701 70 Del. Laws, c. 513, § 4; 76 Del. Laws, c. 250, § 1 https://library.partnertax.ai/us-de/stat/25-5701A 76 Del. Laws, c. 250, § 2 https://library.partnertax.ai/us-de/stat/25-5701B 82 Del. Laws, c. 282, § 2 https://library.partnertax.ai/us-de/stat/25-5702 70 Del. Laws, c. 513, § 4; 74 Del. Laws, c. 35, § 3; 79 Del. Laws, c. 65, § 3; 84 Del. Laws, c. 494, § 3 https://library.partnertax.ai/us-de/stat/25-5702A 84 Del. Laws, c. 112, § 2 https://library.partnertax.ai/us-de/stat/25-5703 70 Del. Laws, c. 513, § 4 https://library.partnertax.ai/us-de/stat/25-5704 70 Del. Laws, c. 513, § 4 https://library.partnertax.ai/us-de/stat/25-5704A 85 Del. Laws, c. 98, § 3 https://library.partnertax.ai/us-de/stat/25-5705 70 Del. Laws, c. 513, § 4 https://library.partnertax.ai/us-de/stat/25-5706 70 Del. Laws, c. 513, § 4 https://library.partnertax.ai/us-de/stat/25-5707 70 Del. Laws, c. 513, § 4 https://library.partnertax.ai/us-de/stat/25-5708 70 Del. Laws, c. 513, § 4 https://library.partnertax.ai/us-de/stat/25-5709 70 Del. Laws, c. 513, § 4 https://library.partnertax.ai/us-de/stat/25-5710 70 Del. Laws, c. 513, § 4 https://library.partnertax.ai/us-de/stat/25-5711 70 Del. Laws, c. 513, § 4 https://library.partnertax.ai/us-de/stat/25-5712 70 Del. Laws, c. 513, § 4 https://library.partnertax.ai/us-de/stat/25-5713 70 Del. Laws, c. 513, § 4 https://library.partnertax.ai/us-de/stat/25-5714 70 Del. Laws, c. 513, § 4 https://library.partnertax.ai/us-de/stat/25-5715 70 Del. Laws, c. 513, § 4 https://library.partnertax.ai/us-de/stat/25-5716 70 Del. Laws, c. 513, § 4 https://library.partnertax.ai/us-de/stat/25-5717 70 Del. Laws, c. 513, § 4 https://library.partnertax.ai/us-de/stat/25-5718 70 Del. Laws, c. 513, § 4 https://library.partnertax.ai/us-de/stat/25-5719 79 Del. Laws, c. 65, § 4 https://library.partnertax.ai/us-de/stat/25-5720 85 Del. Laws, c. 106, § 1 https://library.partnertax.ai/us-de/stat/25-5901 58 Del. Laws, c. 472, § 1 https://library.partnertax.ai/us-de/stat/25-5902 58 Del. Laws, c. 472, § 1 https://library.partnertax.ai/us-de/stat/25-5903 58 Del. Laws, c. 472, § 1; 84 Del. Laws, c. 42, § 113 https://library.partnertax.ai/us-de/stat/25-5904 58 Del. Laws, c. 472, § 1 https://library.partnertax.ai/us-de/stat/25-5905 58 Del. Laws, c. 472, § 1; 69 Del. Laws, c. 291, § 98(c) https://library.partnertax.ai/us-de/stat/25-5906 58 Del. Laws, c. 472, § 1; 84 Del. Laws, c. 42, § 114 https://library.partnertax.ai/us-de/stat/25-5907 58 Del. Laws, c. 472, § 1; 84 Del. Laws, c. 42, § 115 https://library.partnertax.ai/us-de/stat/25-6101 70 Del. Laws, c. 513, § 15 https://library.partnertax.ai/us-de/stat/25-6102 70 Del. Laws, c. 513, § 15; 73 Del. Laws, c. 329, § 71 https://library.partnertax.ai/us-de/stat/25-6103 58 Del. Laws, c. 472, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 513, § 9 https://library.partnertax.ai/us-de/stat/25-6104 58 Del. Laws, c. 472, § 1 https://library.partnertax.ai/us-de/stat/25-6105 58 Del. Laws, c. 472, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 513, § 10 https://library.partnertax.ai/us-de/stat/25-6301 58 Del. Laws, c. 472, § 1 https://library.partnertax.ai/us-de/stat/25-6302 58 Del. Laws, c. 472, § 1; 70 Del. Laws, c. 513, § 16 https://library.partnertax.ai/us-de/stat/25-6303 58 Del. Laws, c. 472, § 1; 70 Del. Laws, c. 513, § 17; 84 Del. Laws, c. 42, § 116 https://library.partnertax.ai/us-de/stat/25-6304 58 Del. Laws, c. 472, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-6305 58 Del. Laws, c. 472, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-6306 58 Del. Laws, c. 472, § 1; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 117 https://library.partnertax.ai/us-de/stat/25-6307 58 Del. Laws, c. 472, § 1 https://library.partnertax.ai/us-de/stat/25-6308 58 Del. Laws, c. 472, § 1; 70 Del. Laws, c. 513, § 18 https://library.partnertax.ai/us-de/stat/25-6309 58 Del. Laws, c. 472, § 1 https://library.partnertax.ai/us-de/stat/25-6310 58 Del. Laws, c. 472, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-6501 2026-05-05 https://library.partnertax.ai/us-de/stat/25-6503 2026-05-05 https://library.partnertax.ai/us-de/stat/25-6701 60 Del. Laws, c. 175, § 1 https://library.partnertax.ai/us-de/stat/25-6702 60 Del. Laws, c. 175, § 1; 61 Del. Laws, c. 242, § 1; 62 Del. Laws, c. 302, § 1; 69 Del. Laws, c. 339, §§ 1, 2 https://library.partnertax.ai/us-de/stat/25-6703 60 Del. Laws, c. 175, § 1; 61 Del. Laws, c. 242, § 2 https://library.partnertax.ai/us-de/stat/25-6704 60 Del. Laws, c. 175, § 1 https://library.partnertax.ai/us-de/stat/25-6705 60 Del. Laws, c. 175, § 1; 84 Del. Laws, c. 42, § 118 https://library.partnertax.ai/us-de/stat/25-6706 60 Del. Laws, c. 175, § 1 https://library.partnertax.ai/us-de/stat/25-6707 60 Del. Laws, c. 175, § 1; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 119 https://library.partnertax.ai/us-de/stat/25-6708 60 Del. Laws, c. 175, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-6709 60 Del. Laws, c. 175, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-6710 60 Del. Laws, c. 175, § 1 https://library.partnertax.ai/us-de/stat/25-6711 60 Del. Laws, c. 175, § 1 https://library.partnertax.ai/us-de/stat/25-6712 60 Del. Laws, c. 175, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-6713 60 Del. Laws, c. 175, § 1 https://library.partnertax.ai/us-de/stat/25-6714 60 Del. Laws, c. 175, § 1 https://library.partnertax.ai/us-de/stat/25-6715 60 Del. Laws, c. 175, § 1 https://library.partnertax.ai/us-de/stat/25-6716 58 Del. Laws, c. 472, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 513, § 12 https://library.partnertax.ai/us-de/stat/25-6717 58 Del. Laws, c. 472, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 513, § 13 https://library.partnertax.ai/us-de/stat/25-6718 79 Del. Laws, c. 255, § 1 https://library.partnertax.ai/us-de/stat/25-6721 60 Del. Laws, c. 175, § 1; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 120 https://library.partnertax.ai/us-de/stat/25-6722 60 Del. Laws, c. 175, § 1 https://library.partnertax.ai/us-de/stat/25-6723 60 Del. Laws, c. 175, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-6724 60 Del. Laws, c. 175, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/25-7001 58 Del. Laws, c. 286; 58 Del. Laws, c. 472, § 4; 65 Del. Laws, c. 446, § 1; 66 Del. Laws, c. 268, § 1; 74 Del. Laws, c. 35, § 2; 82 Del. Laws, c. 38, § 2 https://library.partnertax.ai/us-de/stat/25-7001A 75 Del. Laws, c. 382, § 1; 70 Del. Laws, c. 186, § 1; repealed by 80 Del. Laws, c. 53 § 1, eff. June 26, 2015. https://library.partnertax.ai/us-de/stat/25-7002 58 Del. Laws, c. 286; 58 Del. Laws, c. 472, § 4; 64 Del. Laws, c. 95, § 1; 65 Del. Laws, c. 446, § 1; 66 Del. Laws, c. 268, § 1; 74 Del. Laws, c. 35, § 2; 82 Del. Laws, c. 38, § 4 https://library.partnertax.ai/us-de/stat/25-7003 58 Del. Laws, c. 286; 58 Del. Laws, c. 472, § 4; 65 Del. Laws, c. 446, § 1; 66 Del. Laws, c. 268, § 1; 74 Del. Laws, c. 35, § 2; 74 Del. Laws, c. 147, § 1; 77 Del. Laws, c. 258, § 1; 82 Del. Laws, c. 38, § 5; 83 Del. Laws, c. 341, § 1; 83 Del. Laws, c. 358, § 1; 84 Del. Laws, c. 357, § 1; 85 Del. Laws, c. 206, § 1 https://library.partnertax.ai/us-de/stat/25-7004 58 Del. Laws, c. 286; 58 Del. Laws, c. 472, § 4; 65 Del. Laws, c. 446, § 1; 66 Del. Laws, c. 268, § 1; 74 Del. Laws, c. 35, § 2; 74 Del. Laws, c. 147, § 2; 82 Del. Laws, c. 38, § 6; 83 Del. Laws, c. 358, § 1; 85 Del. Laws, c. 206, § 1 https://library.partnertax.ai/us-de/stat/25-7005 65 Del. Laws, c. 446, § 1; 66 Del. Laws, c. 268, § 1; 69 Del. Laws, c. 291, § 98(b), (c); 74 Del. Laws, c. 35, § 2; 75 Del. Laws, c. 382, § 6; 82 Del. Laws, c. 38, § 7; 85 Del. Laws, c. 205, § 1 https://library.partnertax.ai/us-de/stat/25-7006 74 Del. Laws, c. 35, § 2; 78 Del. Laws, c. 20, § 1; 79 Del. Laws, c. 412, § 1; 82 Del. Laws, c. 38, § 9 https://library.partnertax.ai/us-de/stat/25-7007 74 Del. Laws, c. 35, § 2; 82 Del. Laws, c. 38, § 10; 85 Del. Laws, c. 206, § 1 https://library.partnertax.ai/us-de/stat/25-7008 58 Del. Laws, c. 286; 58 Del. Laws, c. 472, § 4; 65 Del. Laws, c. 446, § 1; 66 Del. Laws, c. 268, § 1; 70 Del. Laws, c. 186, § 1; 74 Del. Laws, c. 35, § 2; 75 Del. Laws, c. 375, § 1; 75 Del. Laws, c. 382, §§ 3-5; 77 Del. Laws, c. 53, § 1; 77 Del. Laws, c. 258, §§ 2, 3; 77 Del. Laws, c. 259, § 1; 82 Del. Laws, c. 38, § 11; 83 Del. Laws, c. 475, § 1; 85 Del. Laws, c. 206, § 1 https://library.partnertax.ai/us-de/stat/25-7009 58 Del. Laws, c. 286; 58 Del. Laws, c. 472, § 4; 65 Del. Laws, c. 446, § 1; 74 Del. Laws, c. 35, § 2; 79 Del. Laws, c. 63, § 4; 82 Del. Laws, c. 38, § 12; 85 Del. Laws, c. 206, § 1 https://library.partnertax.ai/us-de/stat/25-7010 77 Del. Laws, c. 53, § 2; 82 Del. Laws, c. 38, § 13 https://library.partnertax.ai/us-de/stat/25-7011 58 Del. Laws, c. 286; 58 Del. Laws, c. 472, § 4; 65 Del. Laws, c. 446, § 1; 74 Del. Laws, c. 35, § 2; 82 Del. Laws, c. 38, § 14 https://library.partnertax.ai/us-de/stat/25-7012 58 Del. Laws, c. 286; 58 Del. Laws, c. 472, § 4; 65 Del. Laws, c. 446, § 1; 74 Del. Laws, c. 35, § 2; 74 Del. Laws, c. 147, § 10; 82 Del. Laws, c. 38, § 15 https://library.partnertax.ai/us-de/stat/25-7013 58 Del. Laws, c. 286; 58 Del. Laws, c. 472, § 4; 65 Del. Laws, c. 446, § 1; 70 Del. Laws, c. 186, § 1; 74 Del. Laws, c. 35, § 2; 76 Del. Laws, c. 336, §§ 3, 4; 81 Del. Laws, c. 422, § 1; 82 Del. Laws, c. 38, § 16; 85 Del. Laws, c. 206, § 1 https://library.partnertax.ai/us-de/stat/25-7014 82 Del. Laws, c. 38, § 17 https://library.partnertax.ai/us-de/stat/25-7015 65 Del. Laws, c. 446, § 1; 66 Del. Laws, c. 268, § 1; 74 Del. Laws, c. 35, § 2; 82 Del. Laws, c. 38, § 18 https://library.partnertax.ai/us-de/stat/25-7016 74 Del. Laws, c. 35, § 2; 82 Del. Laws, c. 38, § 20; 84 Del. Laws, c. 42, § 1; 85 Del. Laws, c. 206, § 1 https://library.partnertax.ai/us-de/stat/25-7017 58 Del. Laws, c. 286; 58 Del. Laws, c. 472, § 4; 65 Del. Laws, c. 446, § 1; 74 Del. Laws, c. 35, § 2; 74 Del. Laws, c. 147, § 11; 82 Del. Laws, c. 38, § 21 https://library.partnertax.ai/us-de/stat/25-7018 65 Del. Laws, c. 446, § 1; 74 Del. Laws, c. 35, § 2; 82 Del. Laws, c. 38, § 22 https://library.partnertax.ai/us-de/stat/25-7019 58 Del. Laws, c. 286; 58 Del. Laws, c. 472, § 4; 65 Del. Laws, c. 446, § 1; 66 Del. Laws, c. 268, § 1; 69 Del. Laws, c. 291, § 98(c); 70 Del. Laws, c. 186, § 1; 74 Del. Laws, c. 35, § 2; 82 Del. Laws, c. 38, § 23 https://library.partnertax.ai/us-de/stat/25-7020 65 Del. Laws, c. 446, § 1; 74 Del. Laws, c. 35, § 2; 77 Del. Laws, c. 390, § 1; 82 Del. Laws, c. 38, § 25 https://library.partnertax.ai/us-de/stat/25-7020A 84 Del. Laws, c. 357, § 1 https://library.partnertax.ai/us-de/stat/25-7021 82 Del. Laws, c. 38, § 26 https://library.partnertax.ai/us-de/stat/25-7022 75 Del. Laws, c. 382, § 7; 70 Del. Laws, c. 186, § 1; 79 Del. Laws, c. 63, § 2; 82 Del. Laws, c. 38, § 27; 83 Del. Laws, c. 341, § 7; 84 Del. Laws, c. 531, § 1 https://library.partnertax.ai/us-de/stat/25-7022A 83 Del. Laws, c. 341, § 7; 84 Del. Laws, c. 531, § 1 https://library.partnertax.ai/us-de/stat/25-7022B 83 Del. Laws, c. 341, § 7 https://library.partnertax.ai/us-de/stat/25-7022C 83 Del. Laws, c. 358, § 2 https://library.partnertax.ai/us-de/stat/25-7023 74 Del. Laws, c. 35, § 2; 82 Del. Laws, c. 38, § 29 https://library.partnertax.ai/us-de/stat/25-7024 58 Del. Laws, c. 286; 58 Del. Laws, c. 472, § 4; 65 Del. Laws, c. 446, § 1; 66 Del. Laws, c. 268, § 1; 74 Del. Laws, c. 35, § 2; 75 Del. Laws, c. 375, §§ 2, 3; 82 Del. Laws, c. 38, § 30 https://library.partnertax.ai/us-de/stat/25-7026 74 Del. Laws, c. 35, § 2; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 336, § 1; 77 Del. Laws, c. 238, §§ 2-20; 79 Del. Laws, c. 330, § 1; 82 Del. Laws, c. 38, § 32; 83 Del. Laws, c. 283, § 40 https://library.partnertax.ai/us-de/stat/25-7027 74 Del. Laws, c. 35, § 2; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 336, § 1; 77 Del. Laws, c. 238, §§ 2-20; 79 Del. Laws, c. 330, § 1; 82 Del. Laws, c. 38, § 32 https://library.partnertax.ai/us-de/stat/25-7028 82 Del. Laws, c. 38, § 32 https://library.partnertax.ai/us-de/stat/25-7029 74 Del. Laws, c. 35, § 2; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 336, § 1; 77 Del. Laws, c. 238, §§ 2-20; 79 Del. Laws, c. 330, § 1; 82 Del. Laws, c. 38, § 32 https://library.partnertax.ai/us-de/stat/25-7030 74 Del. Laws, c. 35, § 2; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 336, § 1; 77 Del. Laws, c. 238, §§ 2-20; 79 Del. Laws, c. 330, § 1; 82 Del. Laws, c. 38, § 32 https://library.partnertax.ai/us-de/stat/25-7031 74 Del. Laws, c. 35, § 2; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 336, § 1; 77 Del. Laws, c. 238, §§ 2-20; 79 Del. Laws, c. 330, § 1; 82 Del. Laws, c. 38, § 32 https://library.partnertax.ai/us-de/stat/25-7032 74 Del. Laws, c. 35, § 2; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 336, § 1; 77 Del. Laws, c. 238, §§ 2-20; 79 Del. Laws, c. 330, § 1; 82 Del. Laws, c. 38, § 32 https://library.partnertax.ai/us-de/stat/25-7033 74 Del. Laws, c. 35, § 2; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 336, § 1; 77 Del. Laws, c. 238, §§ 2-20; 79 Del. Laws, c. 330, § 1; 82 Del. Laws, c. 38, § 32 https://library.partnertax.ai/us-de/stat/25-7034 74 Del. Laws, c. 35, § 2; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 336, § 1; 77 Del. Laws, c. 238, §§ 2-20; 79 Del. Laws, c. 330, § 1; 82 Del. Laws, c. 38, § 32 https://library.partnertax.ai/us-de/stat/25-7035 74 Del. Laws, c. 35, § 2; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 336, § 1; 77 Del. Laws, c. 238, §§ 2-20; 79 Del. Laws, c. 330, § 1; 82 Del. Laws, c. 38, § 32 https://library.partnertax.ai/us-de/stat/25-7036 74 Del. Laws, c. 35, § 2; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 336, § 1; 77 Del. Laws, c. 238, §§ 2-20; 79 Del. Laws, c. 330, § 1; 82 Del. Laws, c. 38, § 32 https://library.partnertax.ai/us-de/stat/25-7041 74 Del. Laws, c. 35, § 2; 74 Del. Laws, c. 147, §§ 3, 4; 78 Del. Laws, c. 132, §§ 1-3; 79 Del. Laws, c. 63, § 5; 82 Del. Laws, c. 38, § 34; 84 Del. Laws, c. 21, § 1; 85 Del. Laws, c. 208, § 1 https://library.partnertax.ai/us-de/stat/25-7042 74 Del. Laws, c. 35, § 2; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 336, § 1; 77 Del. Laws, c. 238, §§ 2-20; 79 Del. Laws, c. 330, § 1; 82 Del. Laws, c. 38, § 35; 82 Del. Laws, c. 62, § 3; 82 Del. Laws, c. 141, §§ 22, 25; 84 Del. Laws, c. 21, § 2; 85 Del. Laws, c. 208, § 1; 85 Del. Laws, c. 211, § 1 https://library.partnertax.ai/us-de/stat/25-7043 74 Del. Laws, c. 35, § 2; 74 Del. Laws, c. 147, § 8; 79 Del. Laws, c. 151, § 2; 82 Del. Laws, c. 38, § 36; 83 Del. Laws, c. 358, § 3; 85 Del. Laws, c. 206, § 1 https://library.partnertax.ai/us-de/stat/25-7044 74 Del. Laws, c. 35, § 2; 74 Del. Laws, c. 147, §§ 5, 9; 82 Del. Laws, c. 38, § 37 https://library.partnertax.ai/us-de/stat/25-7045 74 Del. Laws, c. 35, § 2; 74 Del. Laws, c. 147, §§ 5, 9; 82 Del. Laws, c. 38, § 38 https://library.partnertax.ai/us-de/stat/25-7046 82 Del. Laws, c. 62, § 4 https://library.partnertax.ai/us-de/stat/25-7047 84 Del. Laws, c. 531, § 1 https://library.partnertax.ai/us-de/stat/25-7050 79 Del. Laws, c. 63, § 1; 82 Del. Laws, c. 38, § 40 https://library.partnertax.ai/us-de/stat/25-7051 82 Del. Laws, c. 38, § 41; 83 Del. Laws, c. 341, § 2; 84 Del. Laws, c. 531, § 1 https://library.partnertax.ai/us-de/stat/25-7051A 83 Del. Laws, c. 341, § 4; 84 Del. Laws, c. 357, §§ 2, 4 https://library.partnertax.ai/us-de/stat/25-7051A 83 Del. Laws, c. 341, § 4; 84 Del. Laws, c. 357, §§ 2, 4 https://library.partnertax.ai/us-de/stat/25-7052 79 Del. Laws, c. 63, § 1; 79 Del. Laws, c. 304, §§ 1, 6; 82 Del. Laws, c. 38, § 42; 83 Del. Laws, c. 341, § 3 https://library.partnertax.ai/us-de/stat/25-7052A 83 Del. Laws, c. 341, § 4; 84 Del. Laws, c. 531, § 1 https://library.partnertax.ai/us-de/stat/25-7052B 83 Del. Laws, c. 341, § 4 https://library.partnertax.ai/us-de/stat/25-7053 79 Del. Laws, c. 63, § 1; 79 Del. Laws, c. 304, §§ 2-4; 80 Del. Laws, c. 229, § 1; 82 Del. Laws, c. 38, § 43; 83 Del. Laws, c. 175, § 1; 83 Del. Laws, c. 341, § 5 https://library.partnertax.ai/us-de/stat/25-7054 79 Del. Laws, c. 63, § 1; 79 Del. Laws, c. 304, § 5; 80 Del. Laws, c. 229, § 2; 82 Del. Laws, c. 38, § 44; 83 Del. Laws, c. 341, § 6 https://library.partnertax.ai/us-de/stat/25-7055 79 Del. Laws, c. 63, § 1; 82 Del. Laws, c. 38, § 45; 84 Del. Laws, c. 357, § 3 https://library.partnertax.ai/us-de/stat/25-7056 79 Del. Laws, c. 63, § 1; 82 Del. Laws, c. 38, § 46 https://library.partnertax.ai/us-de/stat/25-7061 66 Del. Laws, c. 268, § 2; 82 Del. Laws, c. 38, § 48; 85 Del. Laws, c. 205, § 2 https://library.partnertax.ai/us-de/stat/25-7062 66 Del. Laws, c. 268, § 2; 82 Del. Laws, c. 38, § 49 https://library.partnertax.ai/us-de/stat/25-7063 66 Del. Laws, c. 268, § 2; 82 Del. Laws, c. 38, § 50 https://library.partnertax.ai/us-de/stat/25-7064 66 Del. Laws, c. 268, § 2; 82 Del. Laws, c. 38, § 51 https://library.partnertax.ai/us-de/stat/25-7065 66 Del. Laws, c. 268, § 2; 69 Del. Laws, c. 291, § 98(c); 82 Del. Laws, c. 38, § 52 https://library.partnertax.ai/us-de/stat/25-7066 66 Del. Laws, c. 268, § 2; 70 Del. Laws, c. 186, § 1; 82 Del. Laws, c. 38, § 53 https://library.partnertax.ai/us-de/stat/25-7067 66 Del. Laws, c. 268, § 2; 70 Del. Laws, c. 186, § 1; 82 Del. Laws, c. 38, § 54 https://library.partnertax.ai/us-de/stat/25-7068 85 Del. Laws, c. 205, § 2 https://library.partnertax.ai/us-de/stat/25-7101 64 Del. Laws, c. 14, § 2; 74 Del. Laws, c. 35, § 6 https://library.partnertax.ai/us-de/stat/25-7102 64 Del. Laws, c. 14, § 2; 74 Del. Laws, c. 35, §§ 7, 8; 78 Del. Laws, c. 179, §§ 271, 272; 85 Del. Laws, c. 144, § 16 https://library.partnertax.ai/us-de/stat/25-7103 64 Del. Laws, c. 14, § 2; 74 Del. Laws, c. 35, § 8 https://library.partnertax.ai/us-de/stat/25-7104 64 Del. Laws, c. 14, § 2; 74 Del. Laws, c. 35, § 8; 84 Del. Laws, c. 42, § 121 https://library.partnertax.ai/us-de/stat/25-7105 64 Del. Laws, c. 14, § 2; 74 Del. Laws, c. 35, § 8; 84 Del. Laws, c. 42, § 122 https://library.partnertax.ai/us-de/stat/25-7106 64 Del. Laws, c. 14, § 2; 74 Del. Laws, c. 35, § 8; 84 Del. Laws, c. 42, § 123 https://library.partnertax.ai/us-de/stat/25-7107 64 Del. Laws, c. 14, § 2; 84 Del. Laws, c. 42, § 124 https://library.partnertax.ai/us-de/stat/25-7108 64 Del. Laws, c. 14, § 2; 70 Del. Laws, c. 186, § 1; 74 Del. Laws, c. 35, § 8 https://library.partnertax.ai/us-de/stat/25-7109 64 Del. Laws, c. 14, § 2; 70 Del. Laws, c. 186, § 1; 74 Del. Laws, c. 35, § 8 https://library.partnertax.ai/us-de/stat/25-7110 64 Del. Laws, c. 14, § 2; 74 Del. Laws, c. 35, § 8; 84 Del. Laws, c. 42, § 125 https://library.partnertax.ai/us-de/stat/25-7111 64 Del. Laws, c. 14, § 2; 74 Del. Laws, c. 35, § 8; 78 Del. Laws, c. 179, §§ 273, 274 https://library.partnertax.ai/us-de/stat/25-7112 64 Del. Laws, c. 14, § 2; 74 Del. Laws, c. 35, § 8; 84 Del. Laws, c. 42, § 126 https://library.partnertax.ai/us-de/stat/25-7113 64 Del. Laws, c. 14, § 2; 74 Del. Laws, c. 35, § 8 https://library.partnertax.ai/us-de/stat/25-7114 64 Del. Laws, c. 14, § 2 https://library.partnertax.ai/us-de/stat/30-20A-100 78 Del. Laws, c. 381, § 1; 81 Del. Laws, c. 49, § 19; 81 Del. Laws, c. 374, § 53 https://library.partnertax.ai/us-de/stat/30-20A-101 78 Del. Laws, c. 381, § 1; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/30-20A-102 78 Del. Laws, c. 381, § 1 https://library.partnertax.ai/us-de/stat/30-20A-103 78 Del. Laws, c. 381, § 1 https://library.partnertax.ai/us-de/stat/30-20A-104 78 Del. Laws, c. 381, § 1 https://library.partnertax.ai/us-de/stat/30-20B-100 80 Del. Laws, c. 400, § 1 https://library.partnertax.ai/us-de/stat/30-20B-101 80 Del. Laws, c. 400, § 1 https://library.partnertax.ai/us-de/stat/30-20B-102 80 Del. Laws, c. 400, § 1 https://library.partnertax.ai/us-de/stat/30-20B-103 80 Del. Laws, c. 400, § 1 https://library.partnertax.ai/us-de/stat/30-20B-104 80 Del. Laws, c. 400, § 1 https://library.partnertax.ai/us-de/stat/30-20C-100 81 Del. Laws, c. 236, § 1 https://library.partnertax.ai/us-de/stat/30-20C-101 81 Del. Laws, c. 236, § 1 https://library.partnertax.ai/us-de/stat/30-20D-101 81 Del. Laws, c. 244, § 3; 81 Del. Laws, c. 374, § 53; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022 https://library.partnertax.ai/us-de/stat/30-20D-102 81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022 https://library.partnertax.ai/us-de/stat/30-20D-103 81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022 https://library.partnertax.ai/us-de/stat/30-20D-104 81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022 https://library.partnertax.ai/us-de/stat/30-20D-105 81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022 https://library.partnertax.ai/us-de/stat/30-20D-106 81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022 https://library.partnertax.ai/us-de/stat/30-20D-107 81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022 https://library.partnertax.ai/us-de/stat/30-20D-108 81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022 https://library.partnertax.ai/us-de/stat/30-20D-109 81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022 https://library.partnertax.ai/us-de/stat/30-20D-110 81 Del. Laws, c. 244, § 3; expired by 81 Del. Laws, c. 244, § 5, eff. Jan. 1, 2022 https://library.partnertax.ai/us-de/stat/30-20E-101 83 Del. Laws, c. 440, § 1 https://library.partnertax.ai/us-de/stat/30-20E-102 83 Del. Laws, c. 440, § 1 https://library.partnertax.ai/us-de/stat/30-20E-103 2026-05-05 https://library.partnertax.ai/us-de/stat/30-20E-104 83 Del. Laws, c. 440, § 1 https://library.partnertax.ai/us-de/stat/30-101 36 Del. Laws, c. 8, § 8; 57 Del. Laws, c. 741, §§ 2A-2C; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-102 42 Del. Laws, c. 109; 42 Del. Laws, c. 110; 71 Del. Laws, c. 353, § 11 https://library.partnertax.ai/us-de/stat/30-103 17 Del. Laws, c. 207, § 101 https://library.partnertax.ai/us-de/stat/30-104 54 Del. Laws, c. 180. https://library.partnertax.ai/us-de/stat/30-105 2026-05-05 https://library.partnertax.ai/us-de/stat/30-301 40 Del. Laws, c. 30, § 1; 38 Del. Laws, c. 8, § 8; 57 Del. Laws, c. 741, §§ 3B, 3C https://library.partnertax.ai/us-de/stat/30-302 25 Del. Laws, c. 225, § 3; 36 Del. Laws, c. 8, § 10; 37 Del. Laws, c. 8; 40 Del. Laws, c. 9, § 1; 40 Del. Laws, c. 10; 40 Del. Laws, c. 30; 57 Del. Laws, c. 741, §§ 3B, 3C https://library.partnertax.ai/us-de/stat/30-303 25 Del. Laws, c. 225, § 3; 36 Del. Laws, c. 8, § 10; 37 Del. Laws, c. 8; 40 Del. Laws, c. 9, § 1; 40 Del. Laws, c. 10; 40 Del. Laws, c. 30; 57 Del. Laws, c. 741, §§ 3B, 3C https://library.partnertax.ai/us-de/stat/30-304 36 Del. Laws, c. 8, § 21; 40 Del. Laws, c. 11, § 20; 57 Del. Laws, c. 718, § 3; 57 Del. Laws, c. 741, §§ 3B, 3D, 3E https://library.partnertax.ai/us-de/stat/30-305 57 Del. Laws, c. 201; 58 Del. Laws, c. 435. https://library.partnertax.ai/us-de/stat/30-306 57 Del. Laws, c. 559. https://library.partnertax.ai/us-de/stat/30-321 57 Del. Laws, c. 718, § 1; 60 Del. Laws, c. 173, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-322 57 Del. Laws, c. 718, § 1; 60 Del. Laws, c. 173, § 2; 65 Del. Laws, c. 348, § 107; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-323 57 Del. Laws, c. 718, § 1 https://library.partnertax.ai/us-de/stat/30-324 57 Del. Laws, c. 718, § 1; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/30-325 57 Del. Laws, c. 718, § 1; 60 Del. Laws, c. 173, § 3 https://library.partnertax.ai/us-de/stat/30-326 57 Del. Laws, c. 718, § 1; 69 Del. Laws, c. 64, § 115 https://library.partnertax.ai/us-de/stat/30-327 57 Del. Laws, c. 718, § 1; 69 Del. Laws, c. 64, § 115 https://library.partnertax.ai/us-de/stat/30-328 57 Del. Laws, c. 718, § 1 https://library.partnertax.ai/us-de/stat/30-329 57 Del. Laws, c. 718, § 1; 66 Del. Laws, c. 120, § 1; 68 Del. Laws, c. 187, § 26 https://library.partnertax.ai/us-de/stat/30-330 57 Del. Laws, c. 718, § 1 https://library.partnertax.ai/us-de/stat/30-331 57 Del. Laws, c. 718, § 1; 69 Del. Laws, c. 400, § 2 https://library.partnertax.ai/us-de/stat/30-332 66 Del. Laws, c. 101, § 1 https://library.partnertax.ai/us-de/stat/30-333 69 Del. Laws, c. 400, § 1 https://library.partnertax.ai/us-de/stat/30-334 69 Del. Laws, c. 400, § 3; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-341 57 Del. Laws, c. 741, §§ 3B, 3D; 70 Del. Laws, c. 186, § 1; repealed by 82 Del. Laws, c. 226, § 6, effective Feb. 10, 2020. https://library.partnertax.ai/us-de/stat/30-351 59 Del. Laws, c. 147, § 1; 68 Del. Laws, c. 187, § 24; 69 Del. Laws, c. 188, § 3 https://library.partnertax.ai/us-de/stat/30-352 59 Del. Laws, c. 147, § 1; 74 Del. Laws, c. 159, § 1 https://library.partnertax.ai/us-de/stat/30-353 36 Del. Laws, c. 8, § 12; 57 Del. Laws, c. 741, §§ 3B, 3D https://library.partnertax.ai/us-de/stat/30-354 36 Del. Laws, c. 8, § 12; 57 Del. Laws, c. 741, § 3D; 67 Del. Laws, c. 344, § 9; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-355 36 Del. Laws, c. 9, § 12; 57 Del. Laws, c. 47, § 1; 57 Del. Laws, c. 741, §§ 3B, 3D, 3F; 67 Del. Laws, c. 292, § 2 https://library.partnertax.ai/us-de/stat/30-356 36 Del. Laws, c. 8, § 12; 57 Del. Laws, c. 47, § 2; 57 Del. Laws, c. 741, § 3D; 67 Del. Laws, c. 292, § 1; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, c. 113, § 1; 74 Del. Laws, c. 158, § 1; 75 Del. Laws, c. 386, § 1; 81 Del. Laws, c. 292, § 1 https://library.partnertax.ai/us-de/stat/30-357 36 Del. Laws, c. 8, § 12; 37 Del. Laws, c. 9, § 2; 45 Del. Laws, c. 10, § 9; 57 Del. Laws, c. 741, §§ 3B, 3D https://library.partnertax.ai/us-de/stat/30-358 36 Del. Laws, c. 8, § 12; 57 Del. Laws, c. 741, §§ 3B, 3D; 70 Del. Laws, c. 186, § 1; repealed by 84 Del. Laws, c. 366, § 1, effective Aug. 15, 2024. https://library.partnertax.ai/us-de/stat/30-359 36 Del. Laws, c. 8, § 12; 57 Del. Laws, c. 741, §§ 3B, 3D; 75 Del. Laws, c. 406, § 1 https://library.partnertax.ai/us-de/stat/30-360 2026-05-05 https://library.partnertax.ai/us-de/stat/30-361 36 Del. Laws, c. 8, § 12; 57 Del. Laws, c. 741, §§ 3B, 3D https://library.partnertax.ai/us-de/stat/30-362 36 Del. Laws, c. 8, § 12; 57 Del. Laws, c. 741, §§ 3B, 3D https://library.partnertax.ai/us-de/stat/30-363 42 Del. Laws, c. 57; 57 Del. Laws, c. 741, §§ 3B, 3D https://library.partnertax.ai/us-de/stat/30-364 36 Del. Laws, c. 8, § 12; 57 Del. Laws, c. 741, §§ 3B, 3D https://library.partnertax.ai/us-de/stat/30-365 36 Del. Laws, c. 8, § 12; 57 Del. Laws, c. 741, §§ 3B, 3D; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-366 36 Del. Laws, c. 8, § 12; 57 Del. Laws, c. 741, §§ 3B, 3D https://library.partnertax.ai/us-de/stat/30-367 2026-05-05 https://library.partnertax.ai/us-de/stat/30-368 67 Del. Laws, c. 40, § 1; 73 Del. Laws, c. 123, § 1; 81 Del. Laws, c. 103, § 1 https://library.partnertax.ai/us-de/stat/30-369 81 Del. Laws, c. 103, § 2; 83 Del. Laws, c. 323, § 3 https://library.partnertax.ai/us-de/stat/30-375 55 Del. Laws, c. 244, § 1; 57 Del. Laws, c. 194; 57 Del. Laws, c. 741, §§ 3B-3D; 65 Del. Laws, c. 476, §§ 1-5; 67 Del. Laws, c. 40, §§ 10, 13, 14; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-376 68 Del. Laws, c. 22, § 1; 71 Del. Laws, c. 353, § 12; 71 Del. Laws, c. 385, § 2 https://library.partnertax.ai/us-de/stat/30-501 68 Del. Laws, c. 187, § 1; 71 Del. Laws, c. 385, § 3; 74 Del. Laws, c. 137, § 5; 79 Del. Laws, c. 142, § 1; 84 Del. Laws, c. 24, § 10 https://library.partnertax.ai/us-de/stat/30-502 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 314, § 6; 80 Del. Laws, c. 195, § 1; 81 Del. Laws, c. 386, § 1 https://library.partnertax.ai/us-de/stat/30-510 68 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/30-511 68 Del. Laws, c. 187, § 1; 71 Del. Laws, c. 353, § 14; 71 Del. Laws, c. 385, § 4 https://library.partnertax.ai/us-de/stat/30-512 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-513 68 Del. Laws, c. 187, § 1; 68 Del. Laws, c. 344, § 1; 73 Del. Laws, c. 131, § 1; 81 Del. Laws, c. 103, § 3 https://library.partnertax.ai/us-de/stat/30-514 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 385, § 5 https://library.partnertax.ai/us-de/stat/30-515 80 Del. Laws, c. 195, § 2; 80 Del. Laws, c. 207, § 1; 81 Del. Laws, c. 386, § 1; 82 Del. Laws, c. 101, § 4; 82 Del. Laws, c. 226, § 7 https://library.partnertax.ai/us-de/stat/30-521 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1; 80 Del. Laws, c. 195, § 3 https://library.partnertax.ai/us-de/stat/30-522 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 301, § 16 https://library.partnertax.ai/us-de/stat/30-523 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 301, § 16 https://library.partnertax.ai/us-de/stat/30-524 68 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/30-525 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 301, § 16 https://library.partnertax.ai/us-de/stat/30-526 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-527 68 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/30-528 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-529 68 Del. Laws, c. 187, § 1; 71 Del. Laws, c. 353, § 13; 71 Del. Laws, c. 385, § 6 https://library.partnertax.ai/us-de/stat/30-530 68 Del. Laws, c. 187, § 1; 84 Del. Laws, c. 301, § 16 https://library.partnertax.ai/us-de/stat/30-531 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 144, § 1; 71 Del. Laws, c. 385, §§ 7, 8; 72 Del. Laws, c. 112, § 3; 81 Del. Laws, c. 19, § 1 https://library.partnertax.ai/us-de/stat/30-532 68 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/30-533 68 Del. Laws, c. 187, § 1; 72 Del. Laws, c. 112, § 2; 75 Del. Laws, c. 411, §§ 1, 2 https://library.partnertax.ai/us-de/stat/30-534 68 Del. Laws, c. 187, § 1; 69 Del. Laws, c. 289, § 13; 70 Del. Laws, c. 117, § 3; 71 Del. Laws, c. 314, § 7; 72 Del. Laws, c. 220, § 1; 73 Del. Laws, c. 131, § 3; 75 Del. Laws, c. 411, § 3; 77 Del. Laws, c. 79, §§ 2, 3; 79 Del. Laws, c. 120, §§ 1, 2; 79 Del. Laws, c. 142, §§ 2-4; 81 Del. Laws, c. 103, § 4; 83 Del. Laws, c. 107, § 2 https://library.partnertax.ai/us-de/stat/30-535 68 Del. Laws, c. 187, § 1; 69 Del. Laws, c. 188, § 1; 70 Del. Laws, c. 142, § 10; 70 Del. Laws, c. 186, § 1; 73 Del. Laws, c. 131, § 4; 75 Del. Laws, c. 411, § 5; 79 Del. Laws, c. 142, § 5; 80 Del. Laws, c. 195, § 5; 81 Del. Laws, c. 386, § 2; 84 Del. Laws, c. 301, § 16 https://library.partnertax.ai/us-de/stat/30-536 68 Del. Laws, c. 187, § 1; 71 Del. Laws, c. 353, § 15; 71 Del. Laws, c. 385, § 9 https://library.partnertax.ai/us-de/stat/30-537 68 Del. Laws, c. 187, § 1; 69 Del. Laws, c. 188, § 2 https://library.partnertax.ai/us-de/stat/30-538 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-539 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 385, § 10; 72 Del. Laws, c. 112, § 1; 78 Del. Laws, c. 179, § 319 https://library.partnertax.ai/us-de/stat/30-540 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1; 75 Del. Laws, c. 411, § 4; 77 Del. Laws, c. 79, §§ 4-6 https://library.partnertax.ai/us-de/stat/30-541 68 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/30-542 68 Del. Laws, c. 187, § 1; 84 Del. Laws, c. 301, § 16 https://library.partnertax.ai/us-de/stat/30-543 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-544 68 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/30-545 68 Del. Laws, c. 187, § 1; 68 Del. Laws, c. 342, § 1; 69 Del. Laws, c. 402, §§ 1-4; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 425, § 115; 71 Del. Laws, c. 330, § 1; 80 Del. Laws, c. 208, § 1 https://library.partnertax.ai/us-de/stat/30-546 77 Del. Laws, c. 79, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-547 78 Del. Laws, c. 265, § 3; 81 Del. Laws, c. 19, § 2 https://library.partnertax.ai/us-de/stat/30-548 81 Del. Laws, c. 386, § 3 https://library.partnertax.ai/us-de/stat/30-549 81 Del. Laws, c. 386, § 3 https://library.partnertax.ai/us-de/stat/30-551 68 Del. Laws, c. 187, § 1 https://library.partnertax.ai/us-de/stat/30-552 68 Del. Laws, c. 187, § 1; 69 Del. Laws, c. 402, § 5; 70 Del. Laws, c. 186, § 1; 80 Del. Laws, c. 195, § 4 https://library.partnertax.ai/us-de/stat/30-553 68 Del. Laws, c. 187, § 1; 71 Del. Laws, c. 144, § 2 https://library.partnertax.ai/us-de/stat/30-554 68 Del. Laws, c. 187, § 1; 74 Del. Laws, c. 159, § 2; 81 Del. Laws, c. 131, § 1; 81 Del. Laws, c. 292, § 2 https://library.partnertax.ai/us-de/stat/30-555 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 353, § 16 https://library.partnertax.ai/us-de/stat/30-556 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1; 74 Del. Laws, c. 159, § 3 https://library.partnertax.ai/us-de/stat/30-557 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-558 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 386, § 1 https://library.partnertax.ai/us-de/stat/30-559 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-560 68 Del. Laws, c. 187, § 1; 71 Del. Laws, c. 353, § 17 https://library.partnertax.ai/us-de/stat/30-561 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-562 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-563 68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 14, § 1; 71 Del. Laws, c. 414, § 7; 72 Del. Laws, c. 330, § 2; 78 Del. Laws, c. 1, § 12 https://library.partnertax.ai/us-de/stat/30-564 68 Del. Laws, c. 187, § 1; 84 Del. Laws, c. 366, § 2 https://library.partnertax.ai/us-de/stat/30-565 71 Del. Laws, c. 386, § 2 https://library.partnertax.ai/us-de/stat/30-571 69 Del. Laws, c. 369, § 1; 84 Del. Laws, c. 366, § 3 https://library.partnertax.ai/us-de/stat/30-572 69 Del. Laws, c. 369, § 1; 84 Del. Laws, c. 366, § 3 https://library.partnertax.ai/us-de/stat/30-573 69 Del. Laws, c. 369, § 1; 84 Del. Laws, c. 366, § 3; 85 Del. Laws, c. 68, § 48 https://library.partnertax.ai/us-de/stat/30-574 69 Del. Laws, c. 369, § 1; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 366, § 3; 85 Del. Laws, c. 68, § 49 https://library.partnertax.ai/us-de/stat/30-575 69 Del. Laws, c. 369, § 1; 84 Del. Laws, c. 366, § 3 https://library.partnertax.ai/us-de/stat/30-576 69 Del. Laws, c. 369, § 1 https://library.partnertax.ai/us-de/stat/30-581 68 Del. Laws, c. 187, § 3; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 314, § 1; 81 Del. Laws, c. 292, § 3; 81 Del. Laws, c. 371, § 4; 82 Del. Laws, c. 226, § 8; 84 Del. Laws, c. 24, § 7 https://library.partnertax.ai/us-de/stat/30-582 84 Del. Laws, c. 366, § 4 https://library.partnertax.ai/us-de/stat/30-1101 57 Del. Laws, c. 737, § 1; 67 Del. Laws, c. 408, § 1; 71 Del. Laws, c. 347, § 7 https://library.partnertax.ai/us-de/stat/30-1102 57 Del. Laws, c. 737, § 1; 58 Del. Laws, c. 300, §§ 1, 2, 4; 59 Del. Laws, c. 152, § 1; 62 Del. Laws, c. 23, § 1; 62 Del. Laws, c. 56, § 1; 64 Del. Laws, c. 317, § 1; 64 Del. Laws, c. 325, §§ 2-4; 64 Del. Laws, c. 376, §§ 1, 2; 65 Del. Laws, c. 204, §§ 1-4; 65 Del. Laws, c. 394, §§ 1-4; 66 Del. Laws, c. 86, §§ 1, 2; 67 Del. Laws, c. 407, § 1; 68 Del. Laws, c. 82, § 1; 70 Del. Laws, c. 117, §§ 1, 2; 70 Del. Laws, c. 454, §§ 1-3; 70 Del. Laws, c. 455, § 1; 71 Del. Laws, c. 347, §§ 1, 2; 71 Del. Laws, c. 350, § 1; 72 Del. Laws, 1st Sp. Sess., c. 242,, § 1; 72 Del. Laws, 1st Sp. Sess., c. 248,, §§ 1, 2; 77 Del. Laws, c. 77, §§ 1, 2; 77 Del. Laws, c. 77, §§ 1, 2, 4; 78 Del. Laws, c. 74, §§ 1-3; 79 Del. Laws, c. 10, § 1 https://library.partnertax.ai/us-de/stat/30-1103 57 Del. Laws, c. 737, § 1; 63 Del. Laws, c. 122, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-1104 57 Del. Laws, c. 737, § 1 https://library.partnertax.ai/us-de/stat/30-1105 57 Del. Laws, c. 737, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 347, § 8 https://library.partnertax.ai/us-de/stat/30-1106 57 Del. Laws, c. 737, § 1; 58 Del. Laws, c. 318; 58 Del. Laws, c. 342, § 1; 58 Del. Laws, c. 551, § 1; 59 Del. Laws, c. 151, § 1; 60 Del. Laws, c. 18, § 1; 60 Del. Laws, c. 269, § 1; 60 Del. Laws, c. 270, § 1; 60 Del. Laws, c. 639, § 1; 61 Del. Laws, c. 202, § 1; 61 Del. Laws, c. 298, § 1; 62 Del. Laws, c. 353, § 2; 64 Del. Laws, c. 224, § 1; 64 Del. Laws, c. 470, § 1; 65 Del. Laws, c. 203, § 1; 67 Del. Laws, c. 160, § 2; 67 Del. Laws, c. 263, §§ 3, 4; 67 Del. Laws, c. 399, §§ 1, 2; 67 Del. Laws, c. 408, § 2; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 495, § 1; 71 Del. Laws, c. 131, § 1; 71 Del. Laws, c. 352, §§ 1, 2; 72 Del. Laws, 1st Sp. Sess., c. 243,, § 1; 72 Del. Laws, 1st Sp. Sess., c. 246,, § 1; 74 Del. Laws, c. 138, § 1; 78 Del. Laws, c. 179, §§ 320-322; 83 Del. Laws, c. 2, § 4; 83 Del. Laws, c. 268, § 1; 83 Del. Laws, c. 283, § 47; 83 Del. Laws, c. 338, § 1; 83 Del. Laws, c. 339, § 22; 83 Del. Laws, c. 352, § 1; 83 Del. Laws, c. 413, § 1; 84 Del. Laws, c. 437, § 1; 85 Del. Laws, c. 231, § 2 https://library.partnertax.ai/us-de/stat/30-1107 57 Del. Laws, c. 737, § 1; 58 Del. Laws, c. 342, § 2; 66 Del. Laws, c. 86, § 3; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-1108 57 Del. Laws, c. 737, § 1; 66 Del. Laws, c. 93, § 1; 66 Del. Laws, c. 95, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 347, §§ 3, 4; 72 Del. Laws, 1st Sp. Sess., c. 241,, §§ 1-3 https://library.partnertax.ai/us-de/stat/30-1109 57 Del. Laws, c. 737, § 1; 59 Del. Laws, c. 19, § 1; 63 Del. Laws, c. 122, § 2; 64 Del. Laws, c. 410, § 1; 65 Del. Laws, c. 403, § 1; 65 Del. Laws, c. 461, § 1; 66 Del. Laws, c. 86, §§ 4, 8; 70 Del. Laws, c. 117, § 4; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 483, § 1; 71 Del. Laws, c. 347, § 9; 81 Del. Laws, c. 425, § 23; 84 Del. Laws, c. 192, § 1; 84 Del. Laws, c. 366, § 5 https://library.partnertax.ai/us-de/stat/30-1110 57 Del. Laws, c. 737, § 1; 64 Del. Laws, c. 330, § 1; 65 Del. Laws, c. 147, § 1; 66 Del. Laws, c. 95, § 3; 66 Del. Laws, c. 362, § 1; 70 Del. Laws, c. 116, § 1; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, 1st Sp. Sess., c. 247,, § 2 https://library.partnertax.ai/us-de/stat/30-1111 57 Del. Laws, c. 737, § 1; 59 Del. Laws, c. 64, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-1112 73 Del. Laws, c. 6, § 6 https://library.partnertax.ai/us-de/stat/30-1113 62 Del. Laws, c. 353, § 1; 64 Del. Laws, c. 406, § 1; 65 Del. Laws, c. 397, §§ 1, 2; 65 Del. Laws, c. 518, §§ 1, 2; 69 Del. Laws, c. 388, § 1; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, 1st Sp. Sess., c. 244,, § 1; 74 Del. Laws, c. 338, § 1; 75 Del. Laws, c. 79, § 1; 82 Del. Laws, c. 289, § 1; 83 Del. Laws, c. 311, § 1 https://library.partnertax.ai/us-de/stat/30-1114 65 Del. Laws, c. 202, § 1; 66 Del. Laws, c. 411, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-1115 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1116 68 Del. Laws, c. 203, § 1; 69 Del. Laws, c. 458, § 1; 81 Del. Laws, c. 49, § 19; 81 Del. Laws, c. 244, §§ 2, 5, 5; 81 Del. Laws, c. 374, § 49; repealed by 84 Del. Laws, c. 233, § 63, effective Sept. 21, 2023. https://library.partnertax.ai/us-de/stat/30-1117 75 Del. Laws, c. 221, § 1; 83 Del. Laws, c. 118, §§ 1, 2 https://library.partnertax.ai/us-de/stat/30-1118 84 Del. Laws, c. 366, § 6 https://library.partnertax.ai/us-de/stat/30-1121 57 Del. Laws, c. 737, § 1; 68 Del. Laws, c. 82, § 2; 70 Del. Laws, c. 297, § 1 https://library.partnertax.ai/us-de/stat/30-1122 57 Del. Laws, c. 737, § 1; 68 Del. Laws, c. 82, § 3 https://library.partnertax.ai/us-de/stat/30-1123 57 Del. Laws, c. 737, § 1; 66 Del. Laws, c. 86, § 5; 66 Del. Laws, c. 93, § 2; 68 Del. Laws, c. 82, § 4 https://library.partnertax.ai/us-de/stat/30-1124 57 Del. Laws, c. 737, § 1; 59 Del. Laws, c. 19, § 2; 65 Del. Laws, c. 461, § 2; 68 Del. Laws, c. 82, § 5; 68 Del. Laws, c. 423, §§ 2-4; 69 Del. Laws, c. 188, §§ 5, 8; 70 Del. Laws, c. 142, § 1; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, c. 467, § 3 https://library.partnertax.ai/us-de/stat/30-1125 68 Del. Laws, c. 82, § 6; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-1126 77 Del. Laws, c. 291, § 1; 81 Del. Laws, c. 363, § 1; 83 Del. Laws, c. 107, § 1 https://library.partnertax.ai/us-de/stat/30-1127 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1131-1142 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1143-1145 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1146-1148 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1149 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1151 57 Del. Laws, c. 737, § 1; 58 Del. Laws, c. 257, §§ 3, 4; 61 Del. Laws, c. 136, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-1152 57 Del. Laws, c. 737, § 1; 58 Del. Laws, c. 257, § 5; 69 Del. Laws, c. 443, § 2 https://library.partnertax.ai/us-de/stat/30-1153 57 Del. Laws, c. 737, § 1 https://library.partnertax.ai/us-de/stat/30-1154 57 Del. Laws, c. 737, § 1; 58 Del. Laws, c. 56, § 1; 60 Del. Laws, c. 17, § 1; 60 Del. Laws, c. 276, §§ 1, 2; 62 Del. Laws, c. 56, § 2; 64 Del. Laws, c. 6, §§ 1-3; 65 Del. Laws, c. 402, §§ 1, 2; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 371, §§ 1, 2; 73 Del. Laws, c. 131, § 2; 80 Del. Laws, c. 195, § 6; 81 Del. Laws, c. 19, § 3; 83 Del. Laws, c. 107, § 2 https://library.partnertax.ai/us-de/stat/30-1155 57 Del. Laws, c. 737, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-1156 57 Del. Laws, c. 737, § 1 https://library.partnertax.ai/us-de/stat/30-1156A 71 Del. Laws, c. 216, § 7; 78 Del. Laws, c. 311, § 2; 79 Del. Laws, c. 114, § 1 https://library.partnertax.ai/us-de/stat/30-1157 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1158 68 Del. Laws, c. 423, § 5 https://library.partnertax.ai/us-de/stat/30-1159 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1161 57 Del. Laws, c. 737, § 1; 58 Del. Laws, c. 257, § 6; 64 Del. Laws, c. 330, §§ 2, 3; 65 Del. Laws, c. 147, §§ 2, 3; 65 Del. Laws, c. 204, §§ 5, 6; 66 Del. Laws, c. 95, § 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 347, § 5; 72 Del. Laws, 1st Sp. Sess., c. 247,, § 1; 72 Del. Laws, c. 467, § 7 https://library.partnertax.ai/us-de/stat/30-1162 57 Del. Laws, c. 737, § 1; 66 Del. Laws, c. 377, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 347, § 6 https://library.partnertax.ai/us-de/stat/30-1163 57 Del. Laws, c. 737, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-1164 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1165 57 Del. Laws, c. 737, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-1166 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1167 57 Del. Laws, c. 737, § 1 https://library.partnertax.ai/us-de/stat/30-1168 57 Del. Laws, c. 737, § 1; 58 Del. Laws, c. 358, § 1 https://library.partnertax.ai/us-de/stat/30-1169 57 Del. Laws, c. 737, § 1; 64 Del. Laws, c. 153, § 1; 67 Del. Laws, c. 399, §§ 3-6; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, c. 445, § 1; 81 Del. Laws, c. 292, § 4 https://library.partnertax.ai/us-de/stat/30-1170 57 Del. Laws, c. 737, § 1 https://library.partnertax.ai/us-de/stat/30-1171 59 Del. Laws, c. 146, § 1; 66 Del. Laws, c. 215, §§ 1-3; 68 Del. Laws, c. 187, § 8; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-1172 77 Del. Laws, c. 242, § 1; 80 Del. Laws, c. 295, § 1; 83 Del. Laws, c. 413, § 10 https://library.partnertax.ai/us-de/stat/30-1173 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1174 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1176 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1180 81 Del. Laws, c. 446, § 3 https://library.partnertax.ai/us-de/stat/30-1181 73 Del. Laws, c. 179, § 1 https://library.partnertax.ai/us-de/stat/30-1182 73 Del. Laws, c. 179, § 1; 75 Del. Laws, c. 431, § 1 https://library.partnertax.ai/us-de/stat/30-1182A 81 Del. Laws, c. 446, § 1 https://library.partnertax.ai/us-de/stat/30-1183 73 Del. Laws, c. 179, § 1 https://library.partnertax.ai/us-de/stat/30-1184 84 Del. Laws, c. 280, § 1 https://library.partnertax.ai/us-de/stat/30-1185 73 Del. Laws, c. 179, § 1; 74 Del. Laws, c. 243, §§ 1, 2 https://library.partnertax.ai/us-de/stat/30-1186 83 Del. Laws, c. 109, § 1 https://library.partnertax.ai/us-de/stat/30-1187 73 Del. Laws, c. 179, § 1 https://library.partnertax.ai/us-de/stat/30-1188 73 Del. Laws, c. 433, § 1; 75 Del. Laws, c. 431, § 2 https://library.partnertax.ai/us-de/stat/30-1189 74 Del. Laws, c. 422, § 1; 75 Del. Laws, c. 431, § 3; 78 Del. Laws, c. 299, § 1 https://library.partnertax.ai/us-de/stat/30-1190 75 Del. Laws, c. 151, § 1 https://library.partnertax.ai/us-de/stat/30-1191 77 Del. Laws, c. 145, § 1; repealed by 84 Del. Laws, c. 280, § 1, effective June 27, 2024. https://library.partnertax.ai/us-de/stat/30-1192 77 Del. Laws, c. 209, § 1; 83 Del. Laws, c. 107, § 3 https://library.partnertax.ai/us-de/stat/30-1193 77 Del. Laws, c. 210, § 1 https://library.partnertax.ai/us-de/stat/30-1194 78 Del. Laws, c. 38, § 1 https://library.partnertax.ai/us-de/stat/30-1195 78 Del. Laws, c. 370, § 1; 84 Del. Laws, c. 360, § 1; repealed by 85 Del. Laws, c. 65, § 29(a), effective Jan. 1, 2025. https://library.partnertax.ai/us-de/stat/30-1196 78 Del. Laws, c. 380, § 1 https://library.partnertax.ai/us-de/stat/30-1197 79 Del. Laws, c. 184, § 1; 85 Del. Laws, c. 137, § 9 https://library.partnertax.ai/us-de/stat/30-1198 79 Del. Laws, c. 313, § 1 https://library.partnertax.ai/us-de/stat/30-1199 81 Del. Laws, c. 176, § 1; 82 Del. Laws, c. 34, § 1 https://library.partnertax.ai/us-de/stat/30-1200 81 Del. Laws, c. 176, § 1; repealed by 82 Del. Laws, c. 34, § 2, effective June 5, 2019. https://library.partnertax.ai/us-de/stat/30-1201 81 Del. Laws, c. 176, § 1; repealed by 82 Del. Laws, c. 34, § 3, effective June 5, 2019. https://library.partnertax.ai/us-de/stat/30-1202 81 Del. Laws, c. 176, § 1 https://library.partnertax.ai/us-de/stat/30-1203 82 Del. Laws, c. 34, § 4 https://library.partnertax.ai/us-de/stat/30-1204 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1205-1209 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1211-1224 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1231-1233 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1234 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1235 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1241 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1242 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1243 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1301-1314 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1321-1327 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1341-1346 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1351-1353 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1401-1409 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1501 71 Del. Laws, c. 353, § 18; 77 Del. Laws, c. 85, § 1; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018. https://library.partnertax.ai/us-de/stat/30-1502 71 Del. Laws, c. 353, § 19; 77 Del. Laws, c. 85, §§ 2, 3; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018. https://library.partnertax.ai/us-de/stat/30-1503 71 Del. Laws, c. 353, § 20; 72 Del. Laws, c. 104, § 6; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018. https://library.partnertax.ai/us-de/stat/30-1504 71 Del. Laws, c. 353, § 21; 77 Del. Laws, c. 85, § 4; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018. https://library.partnertax.ai/us-de/stat/30-1505 71 Del. Laws, c. 353, § 22; 75 Del. Laws, c. 198, § 1; 77 Del. Laws, c. 85, § 5; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018. https://library.partnertax.ai/us-de/stat/30-1506 71 Del. Laws, c. 353, § 23; 70 Del. Laws, c. 186, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018. https://library.partnertax.ai/us-de/stat/30-1507 71 Del. Laws, c. 353, § 25; 75 Del. Laws, c. 198, § 2; 77 Del. Laws, c. 85, § 6; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018. https://library.partnertax.ai/us-de/stat/30-1508 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1509 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1601 72 Del. Laws, c. 467, § 1 https://library.partnertax.ai/us-de/stat/30-1602 72 Del. Laws, c. 467, § 1 https://library.partnertax.ai/us-de/stat/30-1603 72 Del. Laws, c. 467, § 1 https://library.partnertax.ai/us-de/stat/30-1604 72 Del. Laws, c. 467, § 1 https://library.partnertax.ai/us-de/stat/30-1605 72 Del. Laws, c. 467, § 1; 81 Del. Laws, c. 19, § 4 https://library.partnertax.ai/us-de/stat/30-1606 77 Del. Laws, c. 291, § 2; 81 Del. Laws, c. 363, § 2; 82 Del. Laws, c. 194, § 1; 83 Del. Laws, c. 37, § 38; 83 Del. Laws, c. 107, § 4 https://library.partnertax.ai/us-de/stat/30-1621 72 Del. Laws, c. 467, § 1 https://library.partnertax.ai/us-de/stat/30-1622 72 Del. Laws, c. 467, § 1 https://library.partnertax.ai/us-de/stat/30-1623 72 Del. Laws, c. 467, § 1; 76 Del. Laws, c. 234, § 3 https://library.partnertax.ai/us-de/stat/30-1624 72 Del. Laws, c. 467, § 2 https://library.partnertax.ai/us-de/stat/30-1625 84 Del. Laws, c. 24, § 6 https://library.partnertax.ai/us-de/stat/30-1631 72 Del. Laws, c. 467, § 1 https://library.partnertax.ai/us-de/stat/30-1632 72 Del. Laws, c. 467, § 1 https://library.partnertax.ai/us-de/stat/30-1633 72 Del. Laws, c. 467, § 1 https://library.partnertax.ai/us-de/stat/30-1634 72 Del. Laws, c. 467, § 1 https://library.partnertax.ai/us-de/stat/30-1635 72 Del. Laws, c. 467, § 1; 74 Del. Laws, c. 138, § 2 https://library.partnertax.ai/us-de/stat/30-1636 72 Del. Laws, c. 467, § 1; 81 Del. Laws, c. 149, § 5 https://library.partnertax.ai/us-de/stat/30-1637 72 Del. Laws, c. 467, § 1 https://library.partnertax.ai/us-de/stat/30-1638 72 Del. Laws, c. 467, § 1 https://library.partnertax.ai/us-de/stat/30-1639 72 Del. Laws, c. 467, § 1 https://library.partnertax.ai/us-de/stat/30-1640 72 Del. Laws, c. 467, § 1 https://library.partnertax.ai/us-de/stat/30-1701 43 Del. Laws, c. 5, § 1; 57 Del. Laws, c. 741, § 7A https://library.partnertax.ai/us-de/stat/30-1702 43 Del. Laws, c. 5, § 2; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-1703 43 Del. Laws, c. 5, § 3; 57 Del. Laws, c. 741, §§ 7A, 7B https://library.partnertax.ai/us-de/stat/30-1704 43 Del. Laws, c. 5, § 4; 57 Del. Laws, c. 718, § 14; 57 Del. Laws, c. 741, §§ 7A, 7B; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-1705 43 Del. Laws, c. 5, § 5; 57 Del. Laws, c. 707, § 6 https://library.partnertax.ai/us-de/stat/30-1706 43 Del. Laws, c. 5, § 6 https://library.partnertax.ai/us-de/stat/30-1801 72 Del. Laws, c. 254, § 1; 73 Del. Laws, c. 6, § 1 https://library.partnertax.ai/us-de/stat/30-1802 72 Del. Laws, c. 254, § 1 https://library.partnertax.ai/us-de/stat/30-1803 72 Del. Laws, 1st Sp. Sess., c. 254,, § 1; 73 Del. Laws, c. 6, § 1 https://library.partnertax.ai/us-de/stat/30-1804 72 Del. Laws, c. 254, § 1 https://library.partnertax.ai/us-de/stat/30-1805 72 Del. Laws, c. 254, § 1; 73 Del. Laws, c. 6, § 1 https://library.partnertax.ai/us-de/stat/30-1806 72 Del. Laws, c. 254, § 1; 73 Del. Laws, c. 6, § 1; 77 Del. Laws, c. 135, §§ 1-3 https://library.partnertax.ai/us-de/stat/30-1807 72 Del. Laws, c. 254, § 1; 73 Del. Laws, c. 6, § 1 https://library.partnertax.ai/us-de/stat/30-1811 73 Del. Laws, c. 6, § 3; 77 Del. Laws, c. 413, § 1 https://library.partnertax.ai/us-de/stat/30-1812 73 Del. Laws, c. 6, § 3; 73 Del. Laws, c. 240, § 1; 74 Del. Laws, c. 68, §§ 107(C), 107(B); 74 Del. Laws, c. 388, §§ 1-4; 79 Del. Laws, c. 240, § 5; 84 Del. Laws, c. 514, § 63; 85 Del. Laws, c. 200, § 16 https://library.partnertax.ai/us-de/stat/30-1813 73 Del. Laws, c. 6, § 3; 73 Del. Laws, c. 240, §§ 2, 3; 74 Del. Laws, c. 68, §§ 107(D), 107(E); 81 Del. Laws, c. 390, § 1; 83 Del. Laws, c. 154, § 2 https://library.partnertax.ai/us-de/stat/30-1814 73 Del. Laws, c. 6, § 3; 74 Del. Laws, c. 68, § 107(F); 74 Del. Laws, c. 388, § 5 https://library.partnertax.ai/us-de/stat/30-1815 73 Del. Laws, c. 6, § 3; 73 Del. Laws, c. 240, §§ 4, 5; 74 Del. Laws, c. 68, § 107(G); 74 Del. Laws, c. 388, §§ 6-8 https://library.partnertax.ai/us-de/stat/30-1816 73 Del. Laws, c. 6, § 3; 73 Del. Laws, c. 240, § 6; 74 Del. Laws, c. 68, § 107(A); 74 Del. Laws, c. 388, § 9; 75 Del. Laws, c. 152, §§ 1, 2; 77 Del. Laws, c. 413, §§ 3, 4; 79 Del. Laws, c. 240, § 6; 85 Del. Laws, c. 64, §§ 59, 182; 85 Del. Laws, c. 200, § 17; 85 Del. Laws, c. 233, § 10 https://library.partnertax.ai/us-de/stat/30-1817 73 Del. Laws, c. 6, § 3 https://library.partnertax.ai/us-de/stat/30-1901 51 Del. Laws, c. 298; 51 Del. Laws, c. 315, § 1; 57 Del. Laws, c. 741, § 8A; 67 Del. Laws, c. 408, § 3; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 234, § 4; 80 Del. Laws, c. 195, § 7 https://library.partnertax.ai/us-de/stat/30-1902 51 Del. Laws, c. 298; 51 Del. Laws, c. 315, §§ 2, 3; 57 Del. Laws, c. 136, § 1; 57 Del. Laws, c. 737, § 2; 58 Del. Laws, c. 293, § 1; 58 Del. Laws, c. 396, § 1; 59 Del. Laws, c. 150, § 1; 61 Del. Laws, c. 76, § 1; 64 Del. Laws, c. 461, § 10; 65 Del. Laws, c. 155, § 2; 65 Del. Laws, c. 160, § 4; 66 Del. Laws, c. 267, § 2; 67 Del. Laws, c. 295, § 1; 67 Del. Laws, c. 408, §§ 4, 5; 68 Del. Laws, c. 423, § 1; 69 Del. Laws, c. 188, §§ 6, 7; 71 Del. Laws, c. 314, § 4; 73 Del. Laws, c. 329, § 72; 75 Del. Laws, c. 412, § 1 https://library.partnertax.ai/us-de/stat/30-1903 51 Del. Laws, c. 298; 51 Del. Laws, c. 315, § 4; 57 Del. Laws, c. 136, §§ 2, 3; 57 Del. Laws, c. 188, §§ 19, 41; 57 Del. Laws, c. 533; 57 Del. Laws, c. 741, § 8B; 58 Del. Laws, c. 320; 59 Del. Laws, c. 113, §§ 1, 2; 60 Del. Laws, c. 18, § 3; 61 Del. Laws, c. 76, § 2; 61 Del. Laws, c. 297, § 1; 62 Del. Laws, c. 56, § 3; 63 Del. Laws, c. 295, § 2; 64 Del. Laws, c. 43, § 8; 67 Del. Laws, c. 263, §§ 1, 2; 68 Del. Laws, c. 82, §§ 9, 10; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 19, § 80; 71 Del. Laws, c. 217, §§ 3-6; 76 Del. Laws, c. 234, §§ 5, 6; 80 Del. Laws, c. 195, §§ 8, 9; 83 Del. Laws, c. 107, § 5; 84 Del. Laws, c. 24, § 5; 85 Del. Laws, c. 231, § 1 https://library.partnertax.ai/us-de/stat/30-1904 51 Del. Laws, c. 298; 57 Del. Laws, c. 67, § 1; 57 Del. Laws, c. 172; 57 Del. Laws, c. 707, § 7; 57 Del. Laws, c. 741, § 8B; 64 Del. Laws, c. 461, § 9; 68 Del. Laws, c. 187, § 13; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 19, § 5 https://library.partnertax.ai/us-de/stat/30-1905 51 Del. Laws, c. 298; 51 Del. Laws, c. 315, § 5; 60 Del. Laws, c. 15, § 1; 60 Del. Laws, c. 193, § 1; 71 Del. Laws, c. 217, § 7; 80 Del. Laws, c. 195, § 10; 81 Del. Laws, c. 19, § 6 https://library.partnertax.ai/us-de/stat/30-1906 51 Del. Laws, c. 298; 51 Del. Laws, c. 315, § 14; 68 Del. Laws, c. 187, §§ 12, 14 https://library.partnertax.ai/us-de/stat/30-1907 51 Del. Laws, c. 298; 51 Del. Laws, c. 315, § 16; 68 Del. Laws, c. 187, §§ 12, 14 https://library.partnertax.ai/us-de/stat/30-1908 73 Del. Laws, c. 6, § 7 https://library.partnertax.ai/us-de/stat/30-1909 77 Del. Laws, c. 291, § 3; 81 Del. Laws, c. 363, § 3; 83 Del. Laws, c. 107, § 6 https://library.partnertax.ai/us-de/stat/30-1910 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1912 51 Del. Laws, c. 298; 51 Del. Laws, c. 315, § 11; 57 Del. Laws, c. 66; 57 Del. Laws, c. 741, § 8B; 59 Del. Laws, c. 113, § 5; 61 Del. Laws, c. 425, §§ 1-4; 63 Del. Laws, c. 293, §§ 3, 4; 67 Del. Laws, c. 40, § 15; 68 Del. Laws, c. 187, § 12 https://library.partnertax.ai/us-de/stat/30-1913-1916 2026-05-05 https://library.partnertax.ai/us-de/stat/30-1917 2026-05-05 https://library.partnertax.ai/us-de/stat/30-2001 56 Del. Laws, c. 405, § 1; 72 Del. Laws, 1st Sp. Sess., c. 250,, § 2 https://library.partnertax.ai/us-de/stat/30-2106 14 Del. Laws, c. 418, §§ 8, 10; 20 Del. Laws, c. 71, § 2; 25 Del. Laws, c. 14, § 4; 40 Del. Laws, c. 25, § 1; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 27, § 1; 40 Del. Laws, c. 30, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-2107 25 Del. Laws, c. 14, § 3; 40 Del. Laws, c. 27, § 1; 41 Del. Laws, c. 14, §§ 8, 9; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-2108 74 Del. Laws, c. 108, § 2 https://library.partnertax.ai/us-de/stat/30-2109 25 Del. Laws, c. 145, §§ 1-3 https://library.partnertax.ai/us-de/stat/30-2110 43 Del. Laws, c. 10; 67 Del. Laws, c. 326, § 4; 78 Del. Laws, c. 94, §§ 1, 2 https://library.partnertax.ai/us-de/stat/30-2111 14 Del. Laws, c. 418, § 8; 40 Del. Laws, c. 25; 40 Del. Laws, c. 30, § 1; 57 Del. Laws, c. 741, §§ 10A, 10B; 60 Del. Laws, c. 562, § 4; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-2112 25 Del. Laws, c. 14, § 3; 40 Del. Laws, c. 27, § 1; 41 Del. Laws, c. 14, §§ 8, 9 https://library.partnertax.ai/us-de/stat/30-2113 25 Del. Laws, c. 14, § 3; 40 Del. Laws, c. 27, § 1; 41 Del. Laws, c. 14, §§ 8, 9 https://library.partnertax.ai/us-de/stat/30-2114 2026-05-05 https://library.partnertax.ai/us-de/stat/30-2115 26 Del. Laws, c. 16, § 25 https://library.partnertax.ai/us-de/stat/30-2116 22 Del. Laws, c. 389, §§ 1, 2; 26 Del. Laws, c. 180, § 8; 32 Del. Laws, c. 7; 42 Del. Laws, c. 66; 47 Del. Laws, c. 75 https://library.partnertax.ai/us-de/stat/30-2117 26 Del. Laws, c. 179, § 2 https://library.partnertax.ai/us-de/stat/30-2118 40 Del. Laws, c. 30, § 1; 41 Del. Laws, c. 18, § 2; 57 Del. Laws, c. 741, §§ 10A, 10D; 70 Del. Laws, c. 186, § 1; 78 Del. Laws, c. 266, § 22; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/30-2119 15 Del. Laws, c. 381, § 4; 17 Del. Laws, c. 83, § 2; 18 Del. Laws, c. 555, § 4; 20 Del. Laws, c. 118, § 1; 20 Del. Laws, c. 457, §§ 1, 2; 40 Del. Laws, c. 27, § 1; 40 Del. Laws, c. 29, §§ 1, 2; 40 Del. Laws, c. 30, § 1; 41 Del. Laws, c. 14, §§ 4, 7; 57 Del. Laws, c. 136, § 9; 67 Del. Laws, c. 40, §§ 4, 5; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-2120 57 Del. Laws, c. 136, § 10; 60 Del. Laws, c. 24, § 18; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 489, §§ 1, 2; 72 Del. Laws, c. 104, § 7 https://library.partnertax.ai/us-de/stat/30-2121 60 Del. Laws, c. 562, § 5; 67 Del. Laws, c. 40, §§ 18, 19 https://library.partnertax.ai/us-de/stat/30-2122 69 Del. Laws, c. 289, § 12 https://library.partnertax.ai/us-de/stat/30-2123 69 Del. Laws, c. 289, § 14 https://library.partnertax.ai/us-de/stat/30-2124 67 Del. Laws, c. 40, § 6; 68 Del. Laws, c. 187, § 32; 70 Del. Laws, c. 186, § 1; 74 Del. Laws, c. 159, § 4; 82 Del. Laws, c. 226, § 10; 84 Del. Laws, c. 42, § 140 https://library.partnertax.ai/us-de/stat/30-2125 74 Del. Laws, c. 159, § 5 https://library.partnertax.ai/us-de/stat/30-2126 79 Del. Laws, c. 400, § 1 https://library.partnertax.ai/us-de/stat/30-2301 11 Del. Laws, c. 646, § 1; 12 Del. Laws, c. 123, § 1; 17 Del. Laws, c. 503, §§ 1, 2; 18 Del. Laws, c. 555, §§ 2, 4; 22 Del. Laws, c. 22; 26 Del. Laws, c. 15, §§ 2, 6; 27 Del. Laws, c. 30; 28 Del. Laws, c. 16; 40 Del. Laws, c. 27, § 1; 40 Del. Laws, c. 29, § 1; 40 Del. Laws, c. 30, § 1; 41 Del. Laws, c. 14, §§ 3, 5; 41 Del. Laws, c. 16; 41 Del. Laws, c. 17, §§ 1, 2; 42 Del. Laws, c. 67, §§ 1-6; 42 Del. Laws, c. 69, §§ 1, 2; 42 Del. Laws, c. 71, § 1; 45 Del. Laws, c. 11, §§ 1, 2; 45 Del. Laws, c. 12; 45 Del. Laws, c. 13, §§ 1, 2; 45 Del. Laws, c. 14, § 1; 47 Del. Laws, c. 341, § 1; 48 Del. Laws, c. 17; 48 Del. Laws, c. 324; 49 Del. Laws, c. 346, § 2; 50 Del. Laws, c. 241, § 1; 53 Del. Laws, c. 107, §§ 2, 3; 54 Del. Laws, c. 5; 54 Del. Laws, c. 62; 54 Del. Laws, c. 321; 54 Del. Laws, c. 357, §§ 1-3; 55 Del. Laws, c. 65; 55 Del. Laws, c. 268, §§ 1, 2; 55 Del. Laws, c. 330; 57 Del. Laws, c. 136, §§ 11, 12; 57 Del. Laws, c. 188, §§ 2-4, 6-12, 20-22, 40, 48; 57 Del. Laws, c. 466, § 2; 57 Del. Laws, c. 575, § 1; 58 Del. Laws, c. 37; 58 Del. Laws, c. 71; 58 Del. Laws, c. 155; 60 Del. Laws, c. 24, §§ 1-4, 22; 60 Del. Laws, c. 223, § 1; 60 Del. Laws, c. 296, §§ 1-5; 60 Del. Laws, c. 507, §§ 1, 2; 60 Del. Laws, c. 545, § 1; 60 Del. Laws, c. 546, §§ 1, 2; 61 Del. Laws, c. 117, § 1; 61 Del. Laws, c. 126, § 1; 61 Del. Laws, c. 143, § 1; 61 Del. Laws, c. 442, § 1; 62 Del. Laws, c. 329, §§ 1, 2; 63 Del. Laws, c. 12, § 1; 63 Del. Laws, c. 246, § 1; 63 Del. Laws, c. 314, § 1; 63 Del. Laws, c. 417, §§ 1, 4; 64 Del. Laws, c. 281, § 2; 64 Del. Laws, c. 287, § 1; 64 Del. Laws, c. 461, §§ 11, 12; 65 Del. Laws, c. 29, §§ 1-6; 65 Del. Laws, c. 155, §§ 3-5; 65 Del. Laws, c. 160, § 5; 65 Del. Laws, c. 172, § 4; 65 Del. Laws, c. 392, §§ 1, 2; 65 Del. Laws, c. 402, § 3; 66 Del. Laws, c. 128, § 4; 66 Del. Laws, c. 267, § 3; 66 Del. Laws, c. 381, § 10; 67 Del. Laws, c. 40, §§ 17, 20-24; 67 Del. Laws, c. 261, §§ 1-4, 6; 67 Del. Laws, c. 296, § 1; 67 Del. Laws, c. 408, §§ 7, 8; 68 Del. Laws, c. 80, § 3; 69 Del. Laws, c. 83, § 1; 69 Del. Laws, c. 289, §§ 2, 3; 70 Del. Laws, c. 142, § 4; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 484, § 4; 70 Del. Laws, c. 489, §§ 3, 4; 71 Del. Laws, c. 217, §§ 9, 10; 71 Del. Laws, c. 314, § 3; 71 Del. Laws, c. 351, §§ 1, 18; 72 Del. Laws, c. 104, § 1; 73 Del. Laws, c. 329, § 73; 74 Del. Laws, c. 256, § 3; 75 Del. Laws, c. 171, § 2; 75 Del. Laws, c. 199, §§ 4, 14, 23; 75 Del. Laws, c. 311, § 1; 75 Del. Laws, c. 412, §§ 2, 3; 76 Del. Laws, c. 282, §§ 1, 16; 77 Del. Laws, c. 81, §§ 1, 2; 77 Del. Laws, c. 82, § 1; 77 Del. Laws, c. 83, §§ 1-4, 25; 77 Del. Laws, c. 444, § 4; 78 Del. Laws, c. 73, §§ 4-9, 31; 78 Del. Laws, c. 104, § 2; 78 Del. Laws, c. 218, §§ 1, 2; 79 Del. Laws, c. 13, § 1; 80 Del. Laws, c. 83, § 2; 80 Del. Laws, c. 195, § 11; 81 Del. Laws, c. 73, § 1; 81 Del. Laws, c. 371, §§ 2, 3; 81 Del. Laws, c. 425, § 24; 82 Del. Laws, c. 69, § 2; 83 Del. Laws, c. 107, § 8; 84 Del. Laws, c. 366, § 7; 84 Del. Laws, c. 474, § 1 https://library.partnertax.ai/us-de/stat/30-2302 17 Del. Laws, c. 503, §§ 1, 2; 18 Del. Laws, c. 555, § 2; 40 Del. Laws, c. 27, § 1; 40 Del. Laws, c. 29, § 1; 40 Del. Laws, c. 30, § 1; 48 Del. Laws, c. 44, § 1; 48 Del. Laws, c. 45, § 1; 57 Del. Laws, c. 136, § 13; 57 Del. Laws, c. 188, § 44; 57 Del. Laws, c. 741, § 11; repealed by 81 Del. Laws, c. 292, § 5, effective July 1, 2018. https://library.partnertax.ai/us-de/stat/30-2303 40 Del. Laws, c. 29, §§ 1, 2; 40 Del. Laws, c. 30, § 1; 57 Del. Laws, c. 741, § 11; 67 Del. Laws, c. 261, § 7 https://library.partnertax.ai/us-de/stat/30-2304 57 Del. Laws, c. 188, § 45; 60 Del. Laws, c. 296, § 6; 67 Del. Laws, c. 40, § 26; 67 Del. Laws, c. 261, § 8; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 292, § 6 https://library.partnertax.ai/us-de/stat/30-2305 62 Del. Laws, c. 18, § 4; 65 Del. Laws, c. 121, § 2 https://library.partnertax.ai/us-de/stat/30-2306 85 Del. Laws, c. 30, § 2; 85 Del. Laws, c. 1, § 4 https://library.partnertax.ai/us-de/stat/30-2501 18 Del. Laws, c. 555, § 2; 40 Del. Laws, c. 27, § 1; 41 Del. Laws, c. 14, § 6; 42 Del. Laws, c. 68, § 1; 57 Del. Laws, c. 136, § 14; 57 Del. Laws, c. 188, § 14; 65 Del. Laws, c. 476, §§ 6, 7; 67 Del. Laws, c. 40, §§ 11, 12; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 401, §§ 1-3; 72 Del. Laws, c. 166, §§ 1-4 https://library.partnertax.ai/us-de/stat/30-2502 18 Del. Laws, c. 555, § 2; 40 Del. Laws, c. 27, § 1; 41 Del. Laws, c. 14, § 6; 42 Del. Laws, c. 68, § 1; 57 Del. Laws, c. 136, § 14; 57 Del. Laws, c. 188, § 35; 57 Del. Laws, c. 741, §§ 12A, 12B; 60 Del. Laws, c. 21, §§ 1-3; 60 Del. Laws, c. 24, §§ 5, 6; 61 Del. Laws, c. 117, § 2; 63 Del. Laws, c. 314, § 2; 65 Del. Laws, c. 392, § 3; 65 Del. Laws, c. 402, § 4; 65 Del. Laws, c. 476, §§ 8-10; 66 Del. Laws, c. 381, § 1; 67 Del. Laws, c. 261, § 9; 68 Del. Laws, c. 80, §§ 4, 14; 68 Del. Laws, c. 151, § 1; 69 Del. Laws, c. 289, §§ 1, 4; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 484, § 1; 70 Del. Laws, c. 489, §§ 5, 6; 71 Del. Laws, c. 84, § 30; 71 Del. Laws, c. 351, §§ 2, 19; 75 Del. Laws, c. 199, §§ 1, 15, 24; 76 Del. Laws, c. 282, §§ 2, 16; 77 Del. Laws, c. 83, §§ 5, 25; 78 Del. Laws, c. 73, §§ 10, 11, 32; 79 Del. Laws, c. 13, § 2; 80 Del. Laws, c. 195, § 12 https://library.partnertax.ai/us-de/stat/30-2503 18 Del. Laws, c. 555, § 2; 40 Del. Laws, c. 27, § 1; 42 Del. Laws, c. 68, § 1; 43 Del. Laws, c. 9; 57 Del. Laws, c. 136, § 14; 57 Del. Laws, c. 741, § 12A; 65 Del. Laws, c. 476, § 11 https://library.partnertax.ai/us-de/stat/30-2701 14 Del. Laws, c. 24, § 1; 18 Del. Laws, c. 247, § 1; 22 Del. Laws, c. 17; 26 Del. Laws, c. 13, § 1; 27 Del. Laws, c. 28; 27 Del. Laws, c. 29; 27 Del. Laws, c. 30, §§ 1-3; 40 Del. Laws, c. 25; 40 Del. Laws, c. 30, § 1; 47 Del. Laws, c. 385, § 1; 57 Del. Laws, c. 136, § 15; 57 Del. Laws, c. 741, § 13A; 65 Del. Laws, c. 481, § 1; 66 Del. Laws, c. 149, § 1; 70 Del. Laws, c. 142, § 5; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, c. 202, § 1; 75 Del. Laws, c. 199, § 37; 78 Del. Laws, c. 1, § 4; 78 Del. Laws, c. 47, § 16; 78 Del. Laws, c. 100, §§ 4-6; 84 Del. Laws, c. 42, § 1 https://library.partnertax.ai/us-de/stat/30-2702 14 Del. Laws, c. 24, § 1; 26 Del. Laws, c. 13, § 1; 27 Del. Laws, c. 29; 27 Del. Laws, c. 30, §§ 1-3; 40 Del. Laws, c. 25; 40 Del. Laws, c. 30, § 1; 41 Del. Laws, c. 12, § 1; 57 Del. Laws, c. 136, § 15; 57 Del. Laws, c. 188, § 46; 57 Del. Laws, c. 741, § 13B; 58 Del. Laws, c. 290; 60 Del. Laws, c. 21, §§ 4, 5; 60 Del. Laws, c. 22, §§ 1-3; 60 Del. Laws, c. 548, § 1; 61 Del. Laws, c. 117, § 3; 63 Del. Laws, c. 314, § 3; 65 Del. Laws, c. 184, § 2; 65 Del. Laws, c. 388, § 1; 65 Del. Laws, c. 402, §§ 5, 6; 66 Del. Laws, c. 381, § 9; 67 Del. Laws, c. 261, § 10; 68 Del. Laws, c. 80, § 5; 69 Del. Laws, c. 289, § 5; 70 Del. Laws, c. 484, § 5; 70 Del. Laws, c. 489, §§ 7, 8; 71 Del. Laws, c. 351, §§ 3, 13, 20; 72 Del. Laws, 1st Sp. Sess., c. 245,, § 1; 75 Del. Laws, c. 199, § 5; 76 Del. Laws, c. 282, §§ 3, 16; 77 Del. Laws, c. 83, §§ 6, 25; 78 Del. Laws, c. 47, §§ 17-19; 78 Del. Laws, c. 73, §§ 12, 13, 33, 34; 79 Del. Laws, c. 13, §§ 3, 4; 80 Del. Laws, c. 195, § 13 https://library.partnertax.ai/us-de/stat/30-2703 75 Del. Laws, c. 199, § 38; 77 Del. Laws, c. 83, §§ 7, 25; 78 Del. Laws, c. 73, §§ 14, 15, 35; 79 Del. Laws, c. 13, § 5; 80 Del. Laws, c. 195, § 14 https://library.partnertax.ai/us-de/stat/30-2704 14 Del. Laws, c. 24, § 1; 27 Del. Laws, c. 29; 40 Del. Laws, c. 25, § 1; 40 Del. Laws, c. 30, § 1; 57 Del. Laws, c. 136, § 15; 75 Del. Laws, c. 199, § 36 https://library.partnertax.ai/us-de/stat/30-2705 65 Del. Laws, c. 169, § 1; 70 Del. Laws, c. 186, § 1; 75 Del. Laws, c. 199, § 36 https://library.partnertax.ai/us-de/stat/30-2901 14 Del. Laws, c. 76, §§ 1, 2; 27 Del. Laws, c. 27; 27 Del. Laws, c. 30, §§ 1-3; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; 46 Del. Laws, c. 177; 47 Del. Laws, c. 385, § 2; 49 Del. Laws, c. 343, § 1; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, §§ 15, 16; 59 Del. Laws, c. 126, § 1; 60 Del. Laws, c. 24, §§ 13-17; 60 Del. Laws, c. 273, § 1; 60 Del. Laws, c. 274, § 1; 60 Del. Laws, c. 505, § 1; 63 Del. Laws, c. 417, §§ 2, 3; 64 Del. Laws, c. 374, § 1; 65 Del. Laws, c. 389, § 1; 65 Del. Laws, c. 406, § 2; 65 Del. Laws, c. 478, §§ 1-3; 66 Del. Laws, c. 104, § 1; 67 Del. Laws, c. 258, § 2; 67 Del. Laws, c. 287, § 2; 67 Del. Laws, c. 290, §§ 1, 2, 4; 68 Del. Laws, c. 80, §§ 1, 2; 69 Del. Laws, c. 447, § 1; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 230, § 1; 71 Del. Laws, c. 39, §§ 1, 2; 71 Del. Laws, c. 211, § 6; 71 Del. Laws, c. 225, § 1; 71 Del. Laws, c. 440, § 1; 72 Del. Laws, c. 104, §§ 2, 4, 5; 72 Del. Laws, c. 464, § 1; 73 Del. Laws, c. 143, § 13; 74 Del. Laws, c. 3, § 2; 74 Del. Laws, c. 375, § 1; 75 Del. Laws, c. 88, §§ 16(6), 22(5); 77 Del. Laws, c. 412, §§ 1, 2; 78 Del. Laws, c. 1, § 5; 78 Del. Laws, c. 100, §§ 7-11; 78 Del. Laws, c. 275, §§ 1-3; 84 Del. Laws, c. 24, § 8 https://library.partnertax.ai/us-de/stat/30-2902 14 Del. Laws, c. 76, §§ 1, 2; 27 Del. Laws, c. 27; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; 41 Del. Laws, c. 13, § 1; 49 Del. Laws, c. 343, § 2; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 6, 7; 60 Del. Laws, c. 25, §§ 1, 2; 61 Del. Laws, c. 117, § 4; 63 Del. Laws, c. 314, § 4; 64 Del. Laws, c. 374, § 2; 65 Del. Laws, c. 184, § 3; 65 Del. Laws, c. 402, §§ 7, 8; 66 Del. Laws, c. 381, § 8; 67 Del. Laws, c. 261, § 11; 67 Del. Laws, c. 290, § 3; 67 Del. Laws, c. 326, § 3; 68 Del. Laws, c. 80, § 6; 69 Del. Laws, c. 289, § 6; 70 Del. Laws, c. 484, §§ 6, 12; 70 Del. Laws, c. 489, §§ 9, 10; 71 Del. Laws, c. 39, § 3; 71 Del. Laws, c. 351, §§ 4, 14, 21; 75 Del. Laws, c. 199, §§ 6, 11, 16, 25; 76 Del. Laws, c. 282, §§ 4, 5, 16; 77 Del. Laws, c. 83, §§ 8, 9, 25; 77 Del. Laws, c. 412, § 2; 78 Del. Laws, c. 1, § 6; 78 Del. Laws, c. 73, §§ 16, 17, 36, 37; 78 Del. Laws, c. 94, §§ 1, 2; 78 Del. Laws, c. 100, §§ 12-14; 79 Del. Laws, c. 13, §§ 6, 7; 80 Del. Laws, c. 195, § 15 https://library.partnertax.ai/us-de/stat/30-2903 14 Del. Laws, c. 76, §§ 1, 2; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 8, 9; 60 Del. Laws, c. 23, §§ 1, 2; 61 Del. Laws, c. 117, § 5; 63 Del. Laws, c. 314, § 5; 65 Del. Laws, c. 392, §§ 6, 7; 65 Del. Laws, c. 402, §§ 9, 10; 66 Del. Laws, c. 381, § 2; 67 Del. Laws, c. 261, § 11; 68 Del. Laws, c. 80, §§ 7, 14; 69 Del. Laws, c. 289, §§ 1, 7; 70 Del. Laws, c. 484, § 3; 70 Del. Laws, c. 489, §§ 11, 12; 71 Del. Laws, c. 314, § 5; 71 Del. Laws, c. 351, §§ 5, 15, 22; 75 Del. Laws, c. 199, §§ 3, 17, 26; 76 Del. Laws, c. 282, §§ 6, 16; 77 Del. Laws, c. 83, §§ 10, 25; 77 Del. Laws, c. 412, § 2; 78 Del. Laws, c. 1, § 7; 78 Del. Laws, c. 73, §§ 18, 19, 38; 78 Del. Laws, c. 100, § 15; 79 Del. Laws, c. 13, § 8; 80 Del. Laws, c. 195, § 16 https://library.partnertax.ai/us-de/stat/30-2904 14 Del. Laws, c. 76, §§ 1, 2; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 30, § 1; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 10, 11; 60 Del. Laws, c. 23, §§ 3, 4; 61 Del. Laws, c. 117, § 6; 63 Del. Laws, c. 314, § 6; 65 Del. Laws, c. 392, §§ 8, 9; 65 Del. Laws, c. 402, §§ 11, 12; 65 Del. Laws, c. 406, § 1; 66 Del. Laws, c. 381, § 3; 67 Del. Laws, c. 261, § 11; 68 Del. Laws, c. 80, §§ 8, 14; 69 Del. Laws, c. 289, §§ 1, 8; 70 Del. Laws, c. 484, § 7; 70 Del. Laws, c. 489, §§ 13, 14; 71 Del. Laws, c. 351, §§ 6, 16, 23; 75 Del. Laws, c. 199, §§ 7, 18, 27; 76 Del. Laws, c. 282, §§ 7, 16; 77 Del. Laws, c. 83, §§ 11, 25; 77 Del. Laws, c. 412, § 2; 78 Del. Laws, c. 1, § 8; 78 Del. Laws, c. 73, §§ 20, 21, 39; 78 Del. Laws, c. 100, § 16; 79 Del. Laws, c. 13, § 9; 80 Del. Laws, c. 195, § 17 https://library.partnertax.ai/us-de/stat/30-2905 30 Del. Laws, c. 23; 40 Del. Laws, c. 30, § 1; 42 Del. Laws, c. 65; 44 Del. Laws, c. 6; 48 Del. Laws, c. 379; 49 Del. Laws, c. 99; 49 Del. Laws, c. 343, § 3; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, § 33; 57 Del. Laws, c. 389, §§ 1, 6; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 12-14; 60 Del. Laws, c. 24, §§ 7-9; 60 Del. Laws, c. 505, §§ 2-4; 61 Del. Laws, c. 117, § 7; 61 Del. Laws, c. 184, § 1; 63 Del. Laws, c. 314, § 7; 65 Del. Laws, c. 390, § 1; 65 Del. Laws, c. 402, § 13; 66 Del. Laws, c. 381, § 4; 67 Del. Laws, c. 261, §§ 11, 12; 67 Del. Laws, c. 326, § 7; 68 Del. Laws, c. 80, § 9; 69 Del. Laws, c. 289, § 9; 70 Del. Laws, c. 142, § 6; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 484, §§ 8, 13; 70 Del. Laws, c. 489, §§ 15, 16; 71 Del. Laws, c. 351, §§ 7, 24; 74 Del. Laws, c. 375, § 2; 75 Del. Laws, c. 199, §§ 8, 12, 19, 28; 76 Del. Laws, c. 282, §§ 8, 9, 16; 77 Del. Laws, c. 83, §§ 12, 13, 25; 78 Del. Laws, c. 73, §§ 22, 23, 40, 41; 78 Del. Laws, c. 94, §§ 1, 2; 79 Del. Laws, c. 13, §§ 10, 11; 80 Del. Laws, c. 195, § 18 https://library.partnertax.ai/us-de/stat/30-2906 30 Del. Laws, c. 23; 40 Del. Laws, c. 30, § 1; 42 Del. Laws, c. 65; 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, §§ 33A, 42; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 15, 16, 19; 60 Del. Laws, c. 24, §§ 10, 11, 19; 61 Del. Laws, c. 117, § 8; 63 Del. Laws, c. 314, § 8; 65 Del. Laws, c. 390, § 2; 65 Del. Laws, c. 402, § 14; 66 Del. Laws, c. 381, § 5; 67 Del. Laws, c. 261, §§ 11, 12; 68 Del. Laws, c. 80, §§ 10, 14; 69 Del. Laws, c. 289, §§ 1, 10; 70 Del. Laws, c. 484, § 9; 70 Del. Laws, c. 489, §§ 17, 18; 71 Del. Laws, c. 351, §§ 8, 25; 72 Del. Laws, c. 104, § 3; 75 Del. Laws, c. 199, §§ 9, 20, 29; 76 Del. Laws, c. 282, §§ 10, 16; 77 Del. Laws, c. 83, §§ 14, 25; 78 Del. Laws, c. 73, §§ 24, 25, 42; 79 Del. Laws, c. 13, § 12; 80 Del. Laws, c. 195, § 19 https://library.partnertax.ai/us-de/stat/30-2907 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 741, § 14; 60 Del. Laws, c. 21, §§ 17, 18; 60 Del. Laws, c. 23, §§ 5, 6; 61 Del. Laws, c. 117, § 9; 63 Del. Laws, c. 314, § 9; 65 Del. Laws, c. 392, §§ 4, 5; 65 Del. Laws, c. 402, §§ 15, 16; 66 Del. Laws, c. 381, § 6; 67 Del. Laws, c. 261, § 11; 68 Del. Laws, c. 80, §§ 11, 14; 69 Del. Laws, c. 289, §§ 1, 11; 70 Del. Laws, c. 484, § 2; 70 Del. Laws, c. 489, §§ 19, 20; 71 Del. Laws, c. 351, §§ 9, 17, 26; 75 Del. Laws, c. 199, §§ 2, 21, 31; 76 Del. Laws, c. 282, §§ 11, 16; 77 Del. Laws, c. 83, §§ 15, 25; 78 Del. Laws, c. 73, §§ 26, 27, 43; 79 Del. Laws, c. 13, § 13; 80 Del. Laws, c. 195, § 20 https://library.partnertax.ai/us-de/stat/30-2908 70 Del. Laws, c. 484, § 15; 71 Del. Laws, c. 351, §§ 10, 11; 75 Del. Laws, c. 199, §§ 13, 22, 33; 76 Del. Laws, c. 282, §§ 12, 16; 77 Del. Laws, c. 83, §§ 16, 25; 78 Del. Laws, c. 73, §§ 28, 29, 44, 45; 79 Del. Laws, c. 13, § 14; 80 Del. Laws, c. 195, § 21 https://library.partnertax.ai/us-de/stat/30-2909 57 Del. Laws, c. 136, § 16; 57 Del. Laws, c. 188, §§ 17, 32, 47; 60 Del. Laws, c. 24, § 12; 60 Del. Laws, c. 637, § 1; 61 Del. Laws, c. 139, § 1; 61 Del. Laws, c. 312, § 1; 63 Del. Laws, c. 417, § 5; 65 Del. Laws, c. 184, § 1; 65 Del. Laws, c. 406, § 3; 67 Del. Laws, c. 287, § 1; 69 Del. Laws, c. 83, § 2; 70 Del. Laws, c. 142, § 9; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 230, §§ 2, 3; 70 Del. Laws, c. 484, § 14; 71 Del. Laws, c. 39, § 4; 71 Del. Laws, c. 211, § 7; 74 Del. Laws, c. 3, § 1; 75 Del. Laws, c. 171, § 3; 77 Del. Laws, c. 275, § 6 https://library.partnertax.ai/us-de/stat/30-2910 75 Del. Laws, c. 346, § 8; 77 Del. Laws, c. 412, § 2; 78 Del. Laws, c. 1, § 9; 78 Del. Laws, c. 100, § 17 https://library.partnertax.ai/us-de/stat/30-2911 76 Del. Laws, c. 390, § 1 https://library.partnertax.ai/us-de/stat/30-2912 2026-05-05 https://library.partnertax.ai/us-de/stat/30-3001 57 Del. Laws, c. 136, § 17; 57 Del. Laws, c. 188, §§ 28, 29; 58 Del. Laws, c. 296, § 1; 58 Del. Laws, c. 442; 62 Del. Laws, c. 355, § 1; 74 Del. Laws, c. 110, § 135; 84 Del. Laws, c. 226, § 1; 84 Del. Laws, c. 313, § 1 https://library.partnertax.ai/us-de/stat/30-3002 57 Del. Laws, c. 136, § 17; 57 Del. Laws, c. 188, §§ 26, 27, 36, 37; 57 Del. Laws, c. 322; 58 Del. Laws, c. 296, §§ 2, 3; 64 Del. Laws, c. 345, § 1; 65 Del. Laws, c. 262, § 2; 66 Del. Laws, c. 41, § 2; 66 Del. Laws, c. 271, §§ 3, 4; 66 Del. Laws, c. 360, § 49(b); 68 Del. Laws, c. 156, § 55(a); 69 Del. Laws, c. 77, § 57; 74 Del. Laws, c. 110, §§ 136, 139; 76 Del. Laws, c. 76, §§ 1, 2; 80 Del. Laws, c. 77, § 1; 85 Del. Laws, c. 40, § 13 https://library.partnertax.ai/us-de/stat/30-3003 57 Del. Laws, c. 136, § 17; 70 Del. Laws, c. 186, § 1; 74 Del. Laws, c. 110, § 137 https://library.partnertax.ai/us-de/stat/30-3004 57 Del. Laws, c. 136, § 17; 57 Del. Laws, c. 188, §§ 30, 38; 58 Del. Laws, c. 173; 71 Del. Laws, c. 150, § 69 https://library.partnertax.ai/us-de/stat/30-3005 57 Del. Laws, c. 136, § 17; 57 Del. Laws, c. 188, § 31; 69 Del. Laws, c. 240, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 150, § 70; 72 Del. Laws, c. 218, § 2 https://library.partnertax.ai/us-de/stat/30-3101 79 Del. Laws, c. 119, § 1 https://library.partnertax.ai/us-de/stat/30-3102 79 Del. Laws, c. 119, § 1 https://library.partnertax.ai/us-de/stat/30-3103 79 Del. Laws, c. 119, § 1 https://library.partnertax.ai/us-de/stat/30-3104 79 Del. Laws, c. 119, § 1 https://library.partnertax.ai/us-de/stat/30-3105 79 Del. Laws, c. 119, § 1 https://library.partnertax.ai/us-de/stat/30-3301 25 Del. Laws, c. 7, §§ 1, 2; 57 Del. Laws, c. 741, § 19; 80 Del. Laws, c. 285, § 1 https://library.partnertax.ai/us-de/stat/30-3302 25 Del. Laws, c. 7, § 4; 80 Del. Laws, c. 285, § 1 https://library.partnertax.ai/us-de/stat/30-3303 25 Del. Laws, c. 7, § 3 https://library.partnertax.ai/us-de/stat/30-3501-3508 2026-05-05 https://library.partnertax.ai/us-de/stat/30-3701-3704 2026-05-05 https://library.partnertax.ai/us-de/stat/30-3901-3909 2026-05-05 https://library.partnertax.ai/us-de/stat/30-4101 18 Del. Laws, c. 460, § 1; 25 Del. Laws, c. 6, § 5; 57 Del. Laws, c. 741, § 23; 60 Del. Laws, c. 16, § 1; repealed by 79 Del. Laws, c. 294, § 2, eff. Jan. 1, 2015. https://library.partnertax.ai/us-de/stat/30-2002 56 Del. Laws, c. 405, § 1; 57 Del. Laws, c. 741, § 9A; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, 1st Sp. Sess., c. 250,, § 2; 76 Del. Laws, c. 172, §§ 1-8; 84 Del. Laws, c. 233, § 64 https://library.partnertax.ai/us-de/stat/30-2003 56 Del. Laws, c. 405, § 1; 72 Del. Laws, 1st Sp. Sess., c. 250,, § 2; 76 Del. Laws, c. 172, § 9 https://library.partnertax.ai/us-de/stat/30-2004 56 Del. Laws, c. 405, § 1; 57 Del. Laws, c. 741, § 9A; 58 Del. Laws, c. 492, § 2; 72 Del. Laws, 1st Sp. Sess., c. 250,, § 2; 76 Del. Laws, c. 80, § 111(c); 76 Del. Laws, c. 172, § 10; 79 Del. Laws, c. 95, § 1; 84 Del. Laws, c. 233, § 65 https://library.partnertax.ai/us-de/stat/30-2005 56 Del. Laws, c. 405, § 1; 57 Del. Laws, c. 741, § 9B; 58 Del. Laws, c. 492, § 3; 72 Del. Laws, 1st Sp. Sess., c. 250,, § 2; 76 Del. Laws, c. 172, §§ 11, 12; 79 Del. Laws, c. 95, § 1 https://library.partnertax.ai/us-de/stat/30-2006 72 Del. Laws, 1st Sp. Sess., c. 250,, § 2; 76 Del. Laws, c. 80, § 111(c); 76 Del. Laws, c. 172, § 13; 81 Del. Laws, c. 351, § 1 https://library.partnertax.ai/us-de/stat/30-2007 56 Del. Laws, c. 405, § 1; 58 Del. Laws, c. 492, § 4; 72 Del. Laws, 1st Sp. Sess., c. 250,, § 2; 76 Del. Laws, c. 172, § 14 https://library.partnertax.ai/us-de/stat/30-2008 81 Del. Laws, c. 351, § 2 https://library.partnertax.ai/us-de/stat/30-2010 62 Del. Laws, c. 155, § 3; 62 Del. Laws, c. 328, § 1; 64 Del. Laws, c. 460, §§ 1, 2; 67 Del. Laws, c. 120, § 1; 68 Del. Laws, c. 6, § 1; 68 Del. Laws, c. 202, §§ 1, 4-6, 8, 13, 18; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 219, § 1; 70 Del. Laws, c. 487, §§ 1, 12-14, 22; 72 Del. Laws, c. 23, §§ 1-3; 72 Del. Laws, c. 442, § 1; 72 Del. Laws, c. 467, § 4; 73 Del. Laws, c. 183, § 7; 75 Del. Laws, c. 352, § 33; 76 Del. Laws, c. 78, § 2; 77 Del. Laws, c. 86, § 30; 77 Del. Laws, c. 412, § 2; 78 Del. Laws, c. 1, § 1; 78 Del. Laws, c. 47, §§ 2-6; 78 Del. Laws, c. 100, § 1; 80 Del. Laws, c. 195, § 8; 84 Del. Laws, c. 134, § 1 https://library.partnertax.ai/us-de/stat/30-2011 62 Del. Laws, c. 155, § 3; 64 Del. Laws, c. 460, § 2; 68 Del. Laws, c. 202, §§ 3, 14; 70 Del. Laws, c. 142, § 3; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 219, § 2; 70 Del. Laws, c. 487, §§ 3, 5, 15-17; 71 Del. Laws, c. 217, §§ 14, 15; 77 Del. Laws, c. 412, § 2; 78 Del. Laws, c. 1, § 2; 78 Del. Laws, c. 47, §§ 7-10; 78 Del. Laws, c. 76, § 67; 78 Del. Laws, c. 100, § 2; 84 Del. Laws, c. 134, § 2 https://library.partnertax.ai/us-de/stat/30-2012 62 Del. Laws, c. 155, § 3; 64 Del. Laws, c. 460, § 2; 68 Del. Laws, c. 202, § 15; 70 Del. Laws, c. 219, § 3; 70 Del. Laws, c. 487, §§ 18, 19; 71 Del. Laws, c. 217, § 8 https://library.partnertax.ai/us-de/stat/30-2013 62 Del. Laws, c. 155, § 3; 64 Del. Laws, c. 460, § 2; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-2014 64 Del. Laws, c. 460, § 2; 69 Del. Laws, c. 458, § 1; repealed by 78 Del. Laws, c. 47, § 11, eff. July 1, 2011. https://library.partnertax.ai/us-de/stat/30-2015 71 Del. Laws, c. 314, § 9 https://library.partnertax.ai/us-de/stat/30-2020 64 Del. Laws, c. 460, § 3; 65 Del. Laws, c. 233, § 1; 67 Del. Laws, c. 40, § 25; 67 Del. Laws, c. 261, § 5; 68 Del. Laws, c. 202, § 9; 69 Del. Laws, c. 458, § 1; 74 Del. Laws, c. 162, §§ 1-3; 77 Del. Laws, c. 412, § 2; 78 Del. Laws, c. 1, § 3; 78 Del. Laws, c. 100, § 3; 81 Del. Laws, c. 49, § 19; 81 Del. Laws, c. 374, § 50; 83 Del. Laws, c. 323, § 4 https://library.partnertax.ai/us-de/stat/30-2021 64 Del. Laws, c. 460, § 3; 68 Del. Laws, c. 202, § 16; 70 Del. Laws, c. 219, § 4; 70 Del. Laws, c. 487, §§ 4, 6; 78 Del. Laws, c. 47, §§ 12, 13; 83 Del. Laws, c. 323, § 4 https://library.partnertax.ai/us-de/stat/30-2022 64 Del. Laws, c. 460, § 3; 68 Del. Laws, c. 202, § 17; 70 Del. Laws, c. 487, §§ 20, 21; 83 Del. Laws, c. 323, § 4 https://library.partnertax.ai/us-de/stat/30-2023 2026-05-05 https://library.partnertax.ai/us-de/stat/30-2024 68 Del. Laws, c. 202, § 12; 72 Del. Laws, c. 23, § 5; 72 Del. Laws, c. 467, § 6; 78 Del. Laws, c. 47, § 14 https://library.partnertax.ai/us-de/stat/30-2030 67 Del. Laws, c. 160, § 1 https://library.partnertax.ai/us-de/stat/30-2031 67 Del. Laws, c. 160, § 1; 68 Del. Laws, c. 425, § 1; 72 Del. Laws, c. 188, §§ 1-3 https://library.partnertax.ai/us-de/stat/30-2032 67 Del. Laws, c. 160, § 1; 68 Del. Laws, c. 425, §§ 2, 7; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, c. 188, §§ 4-10 https://library.partnertax.ai/us-de/stat/30-2033 67 Del. Laws, c. 160, § 1; 68 Del. Laws, c. 425, § 5; 72 Del. Laws, c. 188, §§ 11-13 https://library.partnertax.ai/us-de/stat/30-2034 67 Del. Laws, c. 160, § 1; 68 Del. Laws, c. 425, § 3; 69 Del. Laws, c. 161, § 2; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, c. 188, §§ 14, 15 https://library.partnertax.ai/us-de/stat/30-2035 67 Del. Laws, c. 160, § 1; 72 Del. Laws, c. 188, § 16 https://library.partnertax.ai/us-de/stat/30-2036 68 Del. Laws, c. 425, § 4 https://library.partnertax.ai/us-de/stat/30-2037 72 Del. Laws, c. 188, § 17 https://library.partnertax.ai/us-de/stat/30-2040 78 Del. Laws, c. 47, § 15 https://library.partnertax.ai/us-de/stat/30-2051 68 Del. Laws, c. 426, § 2; 78 Del. Laws, c. 290, § 262; 79 Del. Laws, c. 78, § 259; 79 Del. Laws, c. 290, § 268; 80 Del. Laws, c. 79, § 263; 80 Del. Laws, c. 298, § 261; 81 Del. Laws, c. 58, § 268; 81 Del. Laws, c. 280, § 263; 82 Del. Laws, c. 64, § 262; 82 Del. Laws, c. 242, § 253; 83 Del. Laws, c. 54, § 264; 83 Del. Laws, c. 325, § 271; 84 Del. Laws, c. 81, § 259; 84 Del. Laws, c. 295, § 270; 85 Del. Laws, c. 62, § 265 https://library.partnertax.ai/us-de/stat/30-2052 68 Del. Laws, c. 426, § 2; 70 Del. Laws, c. 186, § 1; 78 Del. Laws, c. 290, § 262; 79 Del. Laws, c. 78, § 259; 79 Del. Laws, c. 290, § 268; 80 Del. Laws, c. 79, § 263; 80 Del. Laws, c. 298, § 261; 81 Del. Laws, c. 58, § 268; 81 Del. Laws, c. 280, § 263; 82 Del. Laws, c. 64, § 262; 82 Del. Laws, c. 242, § 253; 83 Del. Laws, c. 54, § 264; 83 Del. Laws, c. 325, § 271; 84 Del. Laws, c. 81, § 259; 84 Del. Laws, c. 295, § 270; 85 Del. Laws, c. 62, § 265 https://library.partnertax.ai/us-de/stat/30-2053 68 Del. Laws, c. 426, § 2; 78 Del. Laws, c. 290, § 262; 79 Del. Laws, c. 78, § 259; 79 Del. Laws, c. 290, § 268; 80 Del. Laws, c. 79, § 263; 80 Del. Laws, c. 298, § 261; 81 Del. Laws, c. 58, § 268; 81 Del. Laws, c. 280, § 263; 82 Del. Laws, c. 64, § 262; 82 Del. Laws, c. 242, § 253; 83 Del. Laws, c. 54, § 264; 83 Del. Laws, c. 325, § 271; 84 Del. Laws, c. 81, § 259; 84 Del. Laws, c. 295, § 270; 85 Del. Laws, c. 62, § 265 https://library.partnertax.ai/us-de/stat/30-2054 68 Del. Laws, c. 426, § 2; 78 Del. Laws, c. 290, § 262; 79 Del. Laws, c. 78, § 259; 79 Del. Laws, c. 290, § 268; 80 Del. Laws, c. 79, § 263; 80 Del. Laws, c. 298, § 261; 81 Del. Laws, c. 58, § 268; 81 Del. Laws, c. 280, § 263; 82 Del. Laws, c. 64, § 262; 82 Del. Laws, c. 242, § 253; 83 Del. Laws, c. 54, § 264; 83 Del. Laws, c. 325, § 271; 84 Del. Laws, c. 81, § 259; 84 Del. Laws, c. 295, § 270; 85 Del. Laws, c. 62, § 265 https://library.partnertax.ai/us-de/stat/30-2055 68 Del. Laws, c. 426, § 2; 70 Del. Laws, c. 186, § 1; 78 Del. Laws, c. 290, § 262; 79 Del. Laws, c. 78, § 259; 79 Del. Laws, c. 290, § 268; 80 Del. Laws, c. 79, § 263; 80 Del. Laws, c. 298, § 261; 81 Del. Laws, c. 58, § 268; 81 Del. Laws, c. 280, § 263; 82 Del. Laws, c. 64, § 262; 82 Del. Laws, c. 242, § 253; 83 Del. Laws, c. 54, § 264; 83 Del. Laws, c. 325, § 271; 84 Del. Laws, c. 81, § 259; 84 Del. Laws, c. 295, § 270; 85 Del. Laws, c. 62, § 265 https://library.partnertax.ai/us-de/stat/30-2056 68 Del. Laws, c. 426, § 2; 78 Del. Laws, c. 290, § 262; 79 Del. Laws, c. 78, § 259; 79 Del. Laws, c. 290, § 268; 80 Del. Laws, c. 79, § 263; 80 Del. Laws, c. 298, § 261; 81 Del. Laws, c. 58, § 268; 81 Del. Laws, c. 280, § 263; 82 Del. Laws, c. 64, § 262; 82 Del. Laws, c. 242, § 253; 83 Del. Laws, c. 54, § 264; 83 Del. Laws, c. 325, § 271; 84 Del. Laws, c. 81, § 259; 84 Del. Laws, c. 295, § 270; 85 Del. Laws, c. 62, § 265 https://library.partnertax.ai/us-de/stat/30-2057 68 Del. Laws, c. 426, § 2; 78 Del. Laws, c. 290, § 262; 79 Del. Laws, c. 78, § 259; 79 Del. Laws, c. 290, § 268; 80 Del. Laws, c. 79, § 263; 80 Del. Laws, c. 298, § 261; 81 Del. Laws, c. 58, § 268; 81 Del. Laws, c. 280, § 263; 82 Del. Laws, c. 64, § 262; 82 Del. Laws, c. 242, § 253; 83 Del. Laws, c. 54, § 264; 83 Del. Laws, c. 325, § 271; 84 Del. Laws, c. 81, § 259; 84 Del. Laws, c. 295, § 270; 85 Del. Laws, c. 62, § 265 https://library.partnertax.ai/us-de/stat/30-2061 74 Del. Laws, c. 256, § 2; 75 Del. Laws, c. 123, §§ 3-7 https://library.partnertax.ai/us-de/stat/30-2062 74 Del. Laws, c. 256, § 2 https://library.partnertax.ai/us-de/stat/30-2063 74 Del. Laws, c. 256, § 2 https://library.partnertax.ai/us-de/stat/30-2064 74 Del. Laws, c. 256, § 2 https://library.partnertax.ai/us-de/stat/30-2070 72 Del. Laws, c. 23, § 4; 77 Del. Laws, c. 329, § 64(c); 79 Del. Laws, c. 298, § 1; 80 Del. Laws, c. 207, § 2 https://library.partnertax.ai/us-de/stat/30-2071 72 Del. Laws, c. 23, § 4 https://library.partnertax.ai/us-de/stat/30-2072 72 Del. Laws, c. 23, § 4; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-2073 72 Del. Laws, c. 23, § 4; 75 Del. Laws, c. 140, § 2; 77 Del. Laws, c. 329, § 64(d); 78 Del. Laws, c. 76, § 66; 78 Del. Laws, c. 292, § 55; 79 Del. Laws, c. 81, § 1; 80 Del. Laws, c. 207, § 2 https://library.partnertax.ai/us-de/stat/30-2074 72 Del. Laws, c. 23, § 4; repealed by 80 Del. Laws, c. 207, § 2, effective Jan. 1, 2017. https://library.partnertax.ai/us-de/stat/30-2075 72 Del. Laws, c. 23, § 4; repealed by 80 Del. Laws, c. 207, § 2, effective Jan. 1, 2017. https://library.partnertax.ai/us-de/stat/30-2080 76 Del. Laws, c. 78, § 1; 80 Del. Laws, c. 207, § 3 https://library.partnertax.ai/us-de/stat/30-2081 76 Del. Laws, c. 78, § 1; 78 Del. Laws, c. 396, § 1; 80 Del. Laws, c. 207, § 3; 81 Del. Laws, c. 49, § 19; 81 Del. Laws, c. 374, § 51; 82 Del. Laws, c. 101, § 1; 83 Del. Laws, c. 323, § 5 https://library.partnertax.ai/us-de/stat/30-2082 76 Del. Laws, c. 78, § 1; 78 Del. Laws, c. 396, § 2; 80 Del. Laws, c. 207, § 3; 82 Del. Laws, c. 101, § 1 https://library.partnertax.ai/us-de/stat/30-2083 76 Del. Laws, c. 78, § 1; 78 Del. Laws, c. 396, § 3; 80 Del. Laws, c. 207, § 3; 82 Del. Laws, c. 101, § 2 https://library.partnertax.ai/us-de/stat/30-2084 76 Del. Laws, c. 78, § 1; 78 Del. Laws, c. 396, § 4; 80 Del. Laws, c. 207, § 3; 82 Del. Laws, c. 101, § 3 https://library.partnertax.ai/us-de/stat/30-2085 76 Del. Laws, c. 78, § 1; 80 Del. Laws, c. 207, § 3 https://library.partnertax.ai/us-de/stat/30-2086 76 Del. Laws, c. 78, § 1; repealed by 80 Del. Laws, c. 207, § 3, effective Jan. 1, 2017. https://library.partnertax.ai/us-de/stat/30-2090 77 Del. Laws, c. 300, § 1 https://library.partnertax.ai/us-de/stat/30-2091 77 Del. Laws, c. 300, § 1; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 49, § 19; 81 Del. Laws, c. 374, § 52 https://library.partnertax.ai/us-de/stat/30-2092 77 Del. Laws, c. 300, § 1; 81 Del. Laws, c. 49, § 19 https://library.partnertax.ai/us-de/stat/30-2093 77 Del. Laws, c. 300, § 1; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 49, § 19 https://library.partnertax.ai/us-de/stat/30-2094 77 Del. Laws, c. 300, § 1; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 49, § 19 https://library.partnertax.ai/us-de/stat/30-2095 77 Del. Laws, c. 300, § 1; 81 Del. Laws, c. 49, § 19 https://library.partnertax.ai/us-de/stat/30-2096 77 Del. Laws, c. 300, § 1 https://library.partnertax.ai/us-de/stat/30-2097 77 Del. Laws, c. 300, § 1; 81 Del. Laws, c. 49, § 19 https://library.partnertax.ai/us-de/stat/30-2101 27 Del. Laws, c. 139; 40 Del. Laws, c. 27, § 1; 41 Del. Laws, c. 14, § 2; 57 Del. Laws, c. 741, § 10A; 70 Del. Laws, c. 452, § 12; 71 Del. Laws, c. 216, §§ 56, 90; 80 Del. Laws, c. 234, § 30 https://library.partnertax.ai/us-de/stat/30-2102 25 Del. Laws, c. 14, § 3; 27 Del. Laws, c. 30; 28 Del. Laws, c. 13; 40 Del. Laws, c. 27, § 1; 41 Del. Laws, c. 14, §§ 8, 9; 57 Del. Laws, c. 136, § 4; 60 Del. Laws, c. 24, § 20; 71 Del. Laws, c. 314, § 2; 74 Del. Laws, c. 108, § 1; 83 Del. Laws, c. 107, § 7 https://library.partnertax.ai/us-de/stat/30-2103 40 Del. Laws, c. 30, § 1; 42 Del. Laws, c. 77, §§ 1, 2; 50 Del. Laws, c. 442, § 1; 57 Del. Laws, c. 136, § 5; 57 Del. Laws, c. 188, §§ 1, 34; 57 Del. Laws, c. 741, §§ 10A-10C; 60 Del. Laws, c. 562, § 1; 64 Del. Laws, c. 120, § 1; 66 Del. Laws, c. 103, § 1; 66 Del. Laws, c. 120, § 6; 68 Del. Laws, c. 187, § 15; 70 Del. Laws, c. 186, § 1; 82 Del. Laws, c. 226, § 9 https://library.partnertax.ai/us-de/stat/30-2104 14 Del. Laws, c. 418, §§ 8, 10; 25 Del. Laws, c. 14, § 4; 40 Del. Laws, c. 25, § 1; 40 Del. Laws, c. 26, § 1; 40 Del. Laws, c. 27, § 1; 40 Del. Laws, c. 30, § 1; 57 Del. Laws, c. 741, § 10A; 58 Del. Laws, c. 205. https://library.partnertax.ai/us-de/stat/30-2105 75 Del. Laws, c. 171, § 1; 78 Del. Laws, c. 104, § 1 https://library.partnertax.ai/us-de/stat/30-4102 25 Del. Laws, c. 6, §§ 1, 2; 57 Del. Laws, c. 741, § 23; 60 Del. Laws, c. 16, § 2; 78 Del. Laws, c. 294, § 1; repealed by 79 Del. Laws, c. 294, § 2, eff. Jan. 1, 2015. https://library.partnertax.ai/us-de/stat/30-4103 18 Del. Laws, c. 460, § 1; 25 Del. Laws, c. 6, §§ 3, 5; 57 Del. Laws, c. 741, § 23; 70 Del. Laws, c. 186, § 1; repealed by 79 Del. Laws, c. 294, § 2, eff. Jan. 1, 2015. https://library.partnertax.ai/us-de/stat/30-4104 18 Del. Laws, c. 460, § 1; 25 Del. Laws, c. 6, §§ 4, 5; 57 Del. Laws, c. 741, § 23; repealed by 79 Del. Laws, c. 294, § 2, eff. Jan. 1, 2015. https://library.partnertax.ai/us-de/stat/30-4301 57 Del. Laws, c. 136, § 18; 57 Del. Laws, c. 523; 71 Del. Laws, c. 150, § 62; 83 Del. Laws, c. 323, § 6 https://library.partnertax.ai/us-de/stat/30-4302 57 Del. Laws, c. 136, § 18; 57 Del. Laws, c. 451; 62 Del. Laws, c. 104, § 1; 68 Del. Laws, c. 80, § 12; 70 Del. Laws, c. 484, § 11; 71 Del. Laws, c. 150, § 63; 71 Del. Laws, c. 439, § 1; 73 Del. Laws, c. 77, § 1; 73 Del. Laws, c. 390, § 1; 75 Del. Laws, c. 199, § 10; 76 Del. Laws, c. 282, §§ 13, 16; 77 Del. Laws, c. 83, §§ 17, 18, 25; 78 Del. Laws, c. 73, §§ 46, 47; 78 Del. Laws, c. 298, § 1; 79 Del. Laws, c. 13, §§ 15, 16 https://library.partnertax.ai/us-de/stat/30-4303 57 Del. Laws, c. 136, § 18 https://library.partnertax.ai/us-de/stat/30-4304 57 Del. Laws, c. 136, § 18; 57 Del. Laws, c. 741, § 46; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-4305 57 Del. Laws, c. 136, § 18; 57 Del. Laws, c. 681; 57 Del. Laws, c. 741, § 46; 60 Del. Laws, c. 163, § 1; 62 Del. Laws, c. 104, § 2; 65 Del. Laws, c. 392, § 10; 66 Del. Laws, c. 381, § 7; 67 Del. Laws, c. 261, § 13; 68 Del. Laws, c. 80, §§ 13, 14; 69 Del. Laws, c. 289, § 1; 70 Del. Laws, c. 230, § 4; 70 Del. Laws, c. 484, § 10; 70 Del. Laws, c. 489, § 21; 71 Del. Laws, c. 150, §§ 65-67; 71 Del. Laws, c. 351, § 12; 75 Del. Laws, c. 199, §§ 34, 35; 76 Del. Laws, c. 282, §§ 14, 16; 77 Del. Laws, c. 83, §§ 19, 25; 78 Del. Laws, c. 73, §§ 30, 48; 79 Del. Laws, c. 13, § 17 https://library.partnertax.ai/us-de/stat/30-4306 57 Del. Laws, c. 136, § 18; 57 Del. Laws, c. 741, § 46; 67 Del. Laws, c. 40, § 16 https://library.partnertax.ai/us-de/stat/30-4307 57 Del. Laws, c. 136, § 18; 57 Del. Laws, c. 741, § 46; 60 Del. Laws, c. 547, § 2; 71 Del. Laws, c. 150, §§ 64, 68; 71 Del. Laws, c. 351, § 27; 76 Del. Laws, c. 278, § 1; 76 Del. Laws, c. 282, § 15 https://library.partnertax.ai/us-de/stat/30-5101 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, § 24A; 62 Del. Laws, c. 380, §§ 1, 2; 65 Del. Laws, c. 297, §§ 1-3; 68 Del. Laws, c. 290, § 184; 70 Del. Laws, c. 575, § 11 https://library.partnertax.ai/us-de/stat/30-5102 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, § 24B; 59 Del. Laws, c. 216, § 2; 64 Del. Laws, c. 365, § 4; 64 Del. Laws, c. 368, § 1; 68 Del. Laws, c. 290, § 184; 69 Del. Laws, c. 77, § 73 https://library.partnertax.ai/us-de/stat/30-5103 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, § 24B; 59 Del. Laws, c. 216, § 2; 64 Del. Laws, c. 365, § 5; 64 Del. Laws, c. 368, § 2; 68 Del. Laws, c. 290, § 184; 69 Del. Laws, c. 77, § 74 https://library.partnertax.ai/us-de/stat/30-5104 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, § 24B; 59 Del. Laws, c. 216, § 2; 60 Del. Laws, c. 473, § 1; 62 Del. Laws, c. 380, § 3; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5105 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, § 24B; 59 Del. Laws, c. 216, § 2; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5106 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, § 24B; 59 Del. Laws, c. 216, § 2; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5107 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, § 24B; 59 Del. Laws, c. 216, § 2; 62 Del. Laws, c. 380, § 4; 64 Del. Laws, c. 365, § 1; 65 Del. Laws, c. 339, § 1; 66 Del. Laws, c. 97, § 1; 68 Del. Laws, c. 290, § 184; 70 Del. Laws, c. 311, §§ 1, 2 https://library.partnertax.ai/us-de/stat/30-5108 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, § 24B; 59 Del. Laws, c. 216, § 2; 62 Del. Laws, c. 380, § 5; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5109 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, § 24B; 59 Del. Laws, c. 216, § 2; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5110 54 Del. Laws, c. 107; 55 Del. Laws, c. 112, § 1; 58 Del. Laws, c. 289, § 1; 59 Del. Laws, c. 218, §§ 1, 2; 59 Del. Laws, c. 416, § 1; 61 Del. Laws, c. 74, § 1; 63 Del. Laws, c. 179, § 24; 65 Del. Laws, c. 385, § 10; 66 Del. Laws, c. 87, § 2; 67 Del. Laws, c. 285, § 55; 68 Del. Laws, c. 290, § 184; 69 Del. Laws, c. 77, §§ 49, 50 https://library.partnertax.ai/us-de/stat/30-5111 54 Del. Laws, c. 107; 56 Del. Laws, c. 33, § 2; 57 Del. Laws, c. 741, § 24B; 59 Del. Laws, c. 216, § 2; 60 Del. Laws, c. 81, § 1; 62 Del. Laws, c. 380, § 6; 68 Del. Laws, c. 290, § 184; 69 Del. Laws, c. 77, § 65 https://library.partnertax.ai/us-de/stat/30-5112 54 Del. Laws, c. 107. https://library.partnertax.ai/us-de/stat/30-5113 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C; 59 Del. Laws, c. 216, § 2; 60 Del. Laws, c. 76, § 1; 60 Del. Laws, c. 440, §§ 1-3; 62 Del. Laws, c. 380, § 7; 67 Del. Laws, c. 340, § 1; 68 Del. Laws, c. 290, § 184; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 575, § 12 https://library.partnertax.ai/us-de/stat/30-5114 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C; 59 Del. Laws, c. 216, § 2; 60 Del. Laws, c. 76, § 2; 60 Del. Laws, c. 667, § 1; 62 Del. Laws, c. 380, § 8; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5115 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C; 59 Del. Laws, c. 216, § 2; 60 Del. Laws, c. 76, § 3; 60 Del. Laws, c. 422, § 1; 62 Del. Laws, c. 380, §§ 9, 10; 64 Del. Laws, c. 368, § 3; 67 Del. Laws, c. 260, § 1; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5116 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C; 59 Del. Laws, c. 216, § 2; 62 Del. Laws, c. 380, § 11; 68 Del. Laws, c. 290, § 184; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5117 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C; 59 Del. Laws, c. 216, § 2; 62 Del. Laws, c. 380, § 12; 68 Del. Laws, c. 290, § 184; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5118 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C; 59 Del. Laws, c. 216, § 2; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5119 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C; 59 Del. Laws, c. 216, § 2; 63 Del. Laws, c. 179, § 25; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5120 54 Del. Laws, c. 107; 56 Del. Laws, c. 33, § 1; 57 Del. Laws, c. 741, §§ 24B, 24C; 59 Del. Laws, c. 216, §§ 2, 3; 60 Del. Laws, c. 81, § 2; 60 Del. Laws, c. 642, § 1; 62 Del. Laws, c. 380, §§ 13, 14; 68 Del. Laws, c. 156, § 55(b); 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5121 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C; 59 Del. Laws, c. 216, § 2; 62 Del. Laws, c. 380, §§ 15, 16; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5122 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C; 58 Del. Laws, c. 203, § 1; 59 Del. Laws, c. 216, § 2; 62 Del. Laws, c. 380, § 17; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5123 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C; 58 Del. Laws, c. 203, § 2; 59 Del. Laws, c. 216, §§ 2, 3; 62 Del. Laws, c. 380, § 18; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5124 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C; 59 Del. Laws, c. 216, § 2; 62 Del. Laws, c. 380, § 19; 68 Del. Laws, c. 290, § 184; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5125 54 Del. Laws, c. 107. https://library.partnertax.ai/us-de/stat/30-5126 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, § 24B; 59 Del. Laws, c. 216, § 2; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5127 2026-05-05 https://library.partnertax.ai/us-de/stat/30-5128 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, § 24B; 59 Del. Laws, c. 216, § 2; 62 Del. Laws, c. 380, §§ 20, 21; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5129 62 Del. Laws, c. 380, § 22 https://library.partnertax.ai/us-de/stat/30-5131 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, § 24D; 61 Del. Laws, c. 141, § 1; 65 Del. Laws, c. 297, §§ 4-7; 68 Del. Laws, c. 290, § 184; 69 Del. Laws, c. 171, §§ 1, 2; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 459, § 1 https://library.partnertax.ai/us-de/stat/30-5132 54 Del. Laws, c. 107; 55 Del. Laws, c. 112, § 2; 57 Del. Laws, c. 741, § 24B; 58 Del. Laws, c. 289, § 2; 59 Del. Laws, c. 216, § 2; 60 Del. Laws, c. 14, § 1; 60 Del. Laws, c. 423, § 1; 61 Del. Laws, c. 74, § 2; 61 Del. Laws, c. 141, § 2; 63 Del. Laws, c. 179, § 26; 68 Del. Laws, c. 290, § 184; 69 Del. Laws, c. 77, §§ 52-55 https://library.partnertax.ai/us-de/stat/30-5133 54 Del. Laws, c. 107; 61 Del. Laws, c. 141, § 3; 65 Del. Laws, c. 297, §§ 8, 9; 69 Del. Laws, c. 77, § 66 https://library.partnertax.ai/us-de/stat/30-5134 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C, 24E; 59 Del. Laws, c. 216, § 2; 61 Del. Laws, c. 141, §§ 4-9; 64 Del. Laws, c. 365, §§ 2, 6; 64 Del. Laws, c. 368, § 4; 65 Del. Laws, c. 297, § 10; 65 Del. Laws, c. 339, § 2; 66 Del. Laws, c. 97, § 2; 68 Del. Laws, c. 290, § 184; 69 Del. Laws, c. 77, § 75; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 311, §§ 3, 4 https://library.partnertax.ai/us-de/stat/30-5135 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C, 24E; 59 Del. Laws, c. 216, § 2; 60 Del. Laws, c. 477, § 1; 61 Del. Laws, c. 141, § 10; 68 Del. Laws, c. 290, § 184; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5136 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C, 24E; 59 Del. Laws, c. 216, § 2; 60 Del. Laws, c. 191, §§ 1, 2; 60 Del. Laws, c. 423, §§ 2, 3; 60 Del. Laws, c. 440, §§ 4-6; 61 Del. Laws, c. 141, § 11; 64 Del. Laws, c. 368, §§ 5, 6; 65 Del. Laws, c. 297, §§ 11-13; 67 Del. Laws, c. 260, § 1; 67 Del. Laws, c. 340, § 2; 68 Del. Laws, c. 290, § 184; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5137 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C, 24E; 59 Del. Laws, c. 216, §§ 2, 3; 61 Del. Laws, c. 141, § 12; 65 Del. Laws, c. 297, § 14; 68 Del. Laws, c. 156, § 55(c); 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5138 54 Del. Laws, c. 107; 57 Del. Laws, c. 741, §§ 24B, 24C, 23E; 59 Del. Laws, c. 216, § 2; 61 Del. Laws, c. 141, §§ 13, 14; 64 Del. Laws, c. 335, § 1; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5139 54 Del. Laws, c. 107; 61 Del. Laws, c. 141, § 15; 64 Del. Laws, c. 397, §§ 1-4; 66 Del. Laws, c. 273, §§ 1-3; 68 Del. Laws, c. 290, § 185 https://library.partnertax.ai/us-de/stat/30-5140 71 Del. Laws, c. 459, § 2 https://library.partnertax.ai/us-de/stat/30-5161 51 Del. Laws, c. 55, § 1; 59 Del. Laws, c. 435, § 1; 65 Del. Laws, c. 354, § 1; 79 Del. Laws, c. 79, § 93; 81 Del. Laws, c. 336, § 1 https://library.partnertax.ai/us-de/stat/30-5162 51 Del. Laws, c. 55, § 1; 55 Del. Laws, c. 106; 59 Del. Laws, c. 216, § 2; 61 Del. Laws, c. 414, § 1; 64 Del. Laws, c. 415, § 1; 66 Del. Laws, c. 87, § 3; 66 Del. Laws, c. 360, § 52; 67 Del. Laws, c. 285, § 53(a); 71 Del. Laws, c. 150, § 73; 81 Del. Laws, c. 336, § 1; 83 Del. Laws, c. 37, § 35 https://library.partnertax.ai/us-de/stat/30-5163 51 Del. Laws, c. 55, § 1; 51 Del. Laws, c. 243; 59 Del. Laws, c. 216, § 2; 61 Del. Laws, c. 414, § 2; 81 Del. Laws, c. 336, § 1 https://library.partnertax.ai/us-de/stat/30-5164 51 Del. Laws, c. 55, § 1; 59 Del. Laws, c. 216, §§ 2, 3; 61 Del. Laws, c. 414, §§ 2, 3 https://library.partnertax.ai/us-de/stat/30-5165 51 Del. Laws, c. 55, § 1; 57 Del. Laws, c. 343; 57 Del. Laws, c. 741, §§ 24C, 24F, 24G; 58 Del. Laws, c. 150; 58 Del. Laws, c. 409, § 1; 59 Del. Laws, c. 216, § 3; 59 Del. Laws, c. 435, § 2; 60 Del. Laws, c. 113, § 48; 60 Del. Laws, c. 421, § 1; 61 Del. Laws, c. 44, § 1; 67 Del. Laws, c. 285, §§ 53(b)-(d); 73 Del. Laws, c. 95, § 99; 81 Del. Laws, c. 336, § 1 https://library.partnertax.ai/us-de/stat/30-5166 51 Del. Laws, c. 55, § 1; 59 Del. Laws, c. 435, § 3; 60 Del. Laws, c. 113, § 48 https://library.partnertax.ai/us-de/stat/30-5171 82 Del. Laws, c. 118, § 1 https://library.partnertax.ai/us-de/stat/30-5172 82 Del. Laws, c. 118, § 1 https://library.partnertax.ai/us-de/stat/30-5173 82 Del. Laws, c. 118, § 1 https://library.partnertax.ai/us-de/stat/30-5174 82 Del. Laws, c. 118, § 1 https://library.partnertax.ai/us-de/stat/30-5175 82 Del. Laws, c. 118, § 1 https://library.partnertax.ai/us-de/stat/30-5176 82 Del. Laws, c. 118, § 1 https://library.partnertax.ai/us-de/stat/30-5177 82 Del. Laws, c. 118, § 1 https://library.partnertax.ai/us-de/stat/30-5178 82 Del. Laws, c. 118, § 1 https://library.partnertax.ai/us-de/stat/30-5179 82 Del. Laws, c. 118, § 1 https://library.partnertax.ai/us-de/stat/30-5180 82 Del. Laws, c. 118, § 1 https://library.partnertax.ai/us-de/stat/30-5201 57 Del. Laws, c. 496, § 1 https://library.partnertax.ai/us-de/stat/30-5202 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 1; 59 Del. Laws, c. 216, §§ 4, 5; 61 Del. Laws, c. 300, § 1; 65 Del. Laws, c. 272, § 1; 67 Del. Laws, c. 405, § 1; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5203 57 Del. Laws, c. 496, § 1 https://library.partnertax.ai/us-de/stat/30-5204 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 2; 59 Del. Laws, c. 216, § 4; 65 Del. Laws, c. 427, §§ 1-3; 66 Del. Laws, c. 205, §§ 1, 2; 67 Del. Laws, c. 285, §§ 56(b), 56(c); 68 Del. Laws, c. 290, § 184; 70 Del. Laws, c. 210, § 70 https://library.partnertax.ai/us-de/stat/30-5205 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 2; 59 Del. Laws, c. 216, § 4; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5206 57 Del. Laws, c. 496, § 1; 63 Del. Laws, c. 387, § 42(a); 67 Del. Laws, c. 285, §§ 56(d)-56(f) https://library.partnertax.ai/us-de/stat/30-5207 57 Del. Laws, c. 496, § 1 https://library.partnertax.ai/us-de/stat/30-5208 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 2; 59 Del. Laws, c. 216, § 4; 65 Del. Laws, c. 328, §§ 1, 2; 68 Del. Laws, c. 156, § 51(a); 68 Del. Laws, c. 290, § 184; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5209 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 2; 59 Del. Laws, c. 216, § 4; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5210 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 2; 59 Del. Laws, c. 216, § 4; 66 Del. Laws, c. 244, § 1; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5211 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 43; 58 Del. Laws, c. 467, § 2; 59 Del. Laws, c. 216, § 4; 59 Del. Laws, c. 508, § 1; 60 Del. Laws, c. 216, § 1; 60 Del. Laws, c. 610, § 1; 63 Del. Laws, c. 387, §§ 28, 29(a), (b), 30(a)-(c); 64 Del. Laws, c. 395, § 1; 65 Del. Laws, c. 36, § 1; 65 Del. Laws, c. 427, § 4; 67 Del. Laws, c. 260, § 1; 68 Del. Laws, c. 9, §§ 12, 14, 71; 68 Del. Laws, c. 165, §§ 51(b)-(d); 68 Del. Laws, c. 290, § 184; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 473, §§ 76, 77 https://library.partnertax.ai/us-de/stat/30-5212 57 Del. Laws, c. 496, § 1 https://library.partnertax.ai/us-de/stat/30-5213 57 Del. Laws, c. 496, § 1; 64 Del. Laws, c. 395, § 2 https://library.partnertax.ai/us-de/stat/30-5214 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 2; 59 Del. Laws, c. 216, § 4; 64 Del. Laws, c. 365, § 3; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5215 57 Del. Laws, c. 496, § 1; 68 Del. Laws, c. 9, § 13 https://library.partnertax.ai/us-de/stat/30-5216 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 2; 59 Del. Laws, c. 216, § 4; 68 Del. Laws, c. 290, § 184; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5217 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 2; 64 Del. Laws, c. 368, § 7; 65 Del. Laws, c. 427, § 5; 67 Del. Laws, c. 260, § 1; 68 Del. Laws, c. 290, § 184; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5218 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 2; 65 Del. Laws, c. 427, § 6; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5219 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 3; 59 Del. Laws, c. 216, § 5; 68 Del. Laws, c. 290, § 184; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5220 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 3; 59 Del. Laws, c. 216, § 5; 65 Del. Laws, c. 427, § 7; 68 Del. Laws, c. 290, § 184; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5221 57 Del. Laws, c. 496, § 1 https://library.partnertax.ai/us-de/stat/30-5222 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 3; 59 Del. Laws, c. 216, § 5; 66 Del. Laws, c. 111, §§ 1, 2; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5223 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 467, § 3; 59 Del. Laws, c. 216, § 5; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5224 57 Del. Laws, c. 496, § 1; 60 Del. Laws, c. 488, § 2; 61 Del. Laws, c. 59, § 1; 61 Del. Laws, c. 344, §§ 1, 2; 64 Del. Laws, c. 394, § 1; 65 Del. Laws, c. 205, § 1; 65 Del. Laws, c. 427, § 8; 67 Del. Laws, c. 405, § 2; 70 Del. Laws, c. 435, § 1 https://library.partnertax.ai/us-de/stat/30-5225 57 Del. Laws, c. 496, § 1; 58 Del. Laws, c. 334; 58 Del. Laws, c. 467, § 3; 59 Del. Laws, c. 216, § 5; 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5226 64 Del. Laws, c. 396, § 1 https://library.partnertax.ai/us-de/stat/30-5227 65 Del. Laws, c. 302, § 1; 67 Del. Laws, c. 260, § 1 https://library.partnertax.ai/us-de/stat/30-5228 65 Del. Laws, c. 427, § 9; 68 Del. Laws, c. 156, § 55(d); 68 Del. Laws, c. 290, § 184 https://library.partnertax.ai/us-de/stat/30-5229 68 Del. Laws, c. 156, § 53; 68 Del. Laws, c. 290, §§ 184, 186, 187 https://library.partnertax.ai/us-de/stat/30-5301 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 20; 57 Del. Laws, c. 741, §§ 16A-16C; 65 Del. Laws, c. 350, § 1; 65 Del. Laws, c. 441, § 2; 70 Del. Laws, c. 186, § 1; 76 Del. Laws, c. 74, §§ 1, 2; 81 Del. Laws, c. 55, § 2 https://library.partnertax.ai/us-de/stat/30-5305 54 Del. Laws, c. 296, § 1; 55 Del. Laws, c. 111, § 1; 57 Del. Laws, c. 136, § 21; 58 Del. Laws, c. 291, § 1; 64 Del. Laws, c. 231, § 1; 65 Del. Laws, c. 441, § 1; 66 Del. Laws, c. 3, §§ 1, 2; 67 Del. Laws, c. 280, §§ 1, 5, 6; 74 Del. Laws, c. 54, §§ 1, 2; 76 Del. Laws, c. 74, §§ 3, 4; 76 Del. Laws, c. 75, § 1; 77 Del. Laws, c. 73, § 1; 81 Del. Laws, c. 55, § 3 https://library.partnertax.ai/us-de/stat/30-5306 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 81 Del. Laws, c. 55, § 4 https://library.partnertax.ai/us-de/stat/30-5307 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 81 Del. Laws, c. 55, § 5 https://library.partnertax.ai/us-de/stat/30-5308 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, §§ 22, 23; 57 Del. Laws, c. 188, § 43; 57 Del. Laws, c. 741, § 16C; 60 Del. Laws, c. 506, § 1; 81 Del. Laws, c. 55, § 6 https://library.partnertax.ai/us-de/stat/30-5309 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 57 Del. Laws, c. 741, § 16C; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 55, § 7 https://library.partnertax.ai/us-de/stat/30-5310 54 Del. Laws, c. 296, § 1 https://library.partnertax.ai/us-de/stat/30-5311 54 Del. Laws, c. 296, § 1; 60 Del. Laws, c. 506, § 2 https://library.partnertax.ai/us-de/stat/30-5312 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 741, §§ 16C, 16D; 81 Del. Laws, c. 55, § 8 https://library.partnertax.ai/us-de/stat/30-5313 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 741, §§ 16C, 16D; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5314 54 Del. Laws, c. 296, § 1; 81 Del. Laws, c. 55, § 9 https://library.partnertax.ai/us-de/stat/30-5315 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 55, § 10 https://library.partnertax.ai/us-de/stat/30-5316 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 57 Del. Laws, c. 741, § 16C; 58 Del. Laws, c. 291, § 2; 81 Del. Laws, c. 55, § 11; 82 Del. Laws, c. 226, § 11 https://library.partnertax.ai/us-de/stat/30-5317 57 Del. Laws, c. 136, § 23; 67 Del. Laws, c. 280, § 2; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 55, § 12 https://library.partnertax.ai/us-de/stat/30-5318 54 Del. Laws, c. 296, § 1; 55 Del. Laws, c. 175; 57 Del. Laws, c. 136, § 23; 58 Del. Laws, c. 291, § 3; 65 Del. Laws, c. 118, § 4; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 55, § 13 https://library.partnertax.ai/us-de/stat/30-5319 57 Del. Laws, c. 136, § 24 https://library.partnertax.ai/us-de/stat/30-5321 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 65 Del. Laws, c. 350, § 2; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 55, § 14 https://library.partnertax.ai/us-de/stat/30-5322 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 55, § 15 https://library.partnertax.ai/us-de/stat/30-5323 2026-05-05 https://library.partnertax.ai/us-de/stat/30-5324 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, §§ 23, 25 https://library.partnertax.ai/us-de/stat/30-5325 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 57 Del. Laws, c. 741, § 16D; 66 Del. Laws, c. 130, § 2; 81 Del. Laws, c. 55, § 16 https://library.partnertax.ai/us-de/stat/30-5326 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 81 Del. Laws, c. 55, § 17 https://library.partnertax.ai/us-de/stat/30-5327 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 55, § 18 https://library.partnertax.ai/us-de/stat/30-5328 54 Del. Laws, c. 296, § 1; 55 Del. Laws, c. 277, § 1; 57 Del. Laws, c. 136, § 26; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 55, § 19 https://library.partnertax.ai/us-de/stat/30-5329 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 741, §§ 16C, 16D https://library.partnertax.ai/us-de/stat/30-5330 57 Del. Laws, c. 136, § 23; 57 Del. Laws, c. 741, § 16D; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 55, § 20 https://library.partnertax.ai/us-de/stat/30-5341 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 55, § 21 https://library.partnertax.ai/us-de/stat/30-5342 54 Del. Laws, c. 296, § 1; 55 Del. Laws, c. 277, § 2; 57 Del. Laws, c. 136, § 27; 67 Del. Laws, c. 280, § 3; 70 Del. Laws, c. 186, § 1; 77 Del. Laws, c. 336, § 1; 81 Del. Laws, c. 55, § 22 https://library.partnertax.ai/us-de/stat/30-5343 54 Del. Laws, c. 296, § 1; 55 Del. Laws, c. 277, § 2 https://library.partnertax.ai/us-de/stat/30-5344 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 81 Del. Laws, c. 55, § 23 https://library.partnertax.ai/us-de/stat/30-5345 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 57 Del. Laws, c. 741, § 16C; 70 Del. Laws, c. 186, § 1; 81 Del. Laws, c. 55, § 24 https://library.partnertax.ai/us-de/stat/30-5346 72 Del. Laws, c. 301, § 1; 73 Del. Laws, c. 112, §§ 1-7; 73 Del. Laws, c. 286, § 1 https://library.partnertax.ai/us-de/stat/30-5351 54 Del. Laws, c. 296, § 1; 55 Del. Laws, c. 277, § 3; 57 Del. Laws, c. 136, § 23; 77 Del. Laws, c. 336, § 2; 81 Del. Laws, c. 55, § 25 https://library.partnertax.ai/us-de/stat/30-5352 54 Del. Laws, c. 296, § 1; 55 Del. Laws, c. 277, § 4; 57 Del. Laws, c. 136, § 23; 81 Del. Laws, c. 55, § 26 https://library.partnertax.ai/us-de/stat/30-5353 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 57 Del. Laws, c. 741, § 16D; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5354 54 Del. Laws, c. 296, § 1; 57 Del. Laws, c. 136, § 23; 81 Del. Laws, c. 55, § 27 https://library.partnertax.ai/us-de/stat/30-5361 74 Del. Laws, c. 95, § 1; 76 Del. Laws, c. 171, §§ 1, 2; 78 Del. Laws, c. 179, § 1; 82 Del. Laws, c. 10, § 12 https://library.partnertax.ai/us-de/stat/30-5362 74 Del. Laws, c. 95, § 1; 82 Del. Laws, c. 10, § 13 https://library.partnertax.ai/us-de/stat/30-5363 74 Del. Laws, c. 95, § 1; 76 Del. Laws, c. 171, § 3; 82 Del. Laws, c. 10, § 14 https://library.partnertax.ai/us-de/stat/30-5364 74 Del. Laws, c. 95, § 1; 82 Del. Laws, c. 10, § 15 https://library.partnertax.ai/us-de/stat/30-5365 74 Del. Laws, c. 95, § 1; 70 Del. Laws, c. 186, § 1; 82 Del. Laws, c. 10, § 16; 84 Del. Laws, c. 42, § 1; 84 Del. Laws, c. 514, § 64 https://library.partnertax.ai/us-de/stat/30-5366 74 Del. Laws, c. 95, § 1; 82 Del. Laws, c. 10, § 17 https://library.partnertax.ai/us-de/stat/30-5367 74 Del. Laws, c. 95, § 1; 76 Del. Laws, c. 171, § 4 https://library.partnertax.ai/us-de/stat/30-5368 74 Del. Laws, c. 95, § 1; 82 Del. Laws, c. 10, § 18 https://library.partnertax.ai/us-de/stat/30-5369 74 Del. Laws, c. 95, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5401 55 Del. Laws, c. 109, § 1; 55 Del. Laws, c. 413, § 1; 59 Del. Laws, c. 153, §§ 1-4; 60 Del. Laws, c. 507, § 3; 62 Del. Laws, c. 316, § 1; 64 Del. Laws, c. 182, §§ 1, 2; 65 Del. Laws, c. 118, § 3; 65 Del. Laws, c. 426, § 1; 67 Del. Laws, c. 40, §§ 8, 9; 67 Del. Laws, c. 262, § 1; 68 Del. Laws, c. 165, § 1; 69 Del. Laws, c. 188, § 4; 70 Del. Laws, c. 186, § 1; 72 Del. Laws, c. 217, § 1; 72 Del. Laws, c. 372, § 1; 75 Del. Laws, c. 225, §§ 1-3, 5-7; 80 Del. Laws, c. 155, § 3; 81 Del. Laws, c. 384, § 1; 83 Del. Laws, c. 56, § 72; 83 Del. Laws, c. 107, § 9; 83 Del. Laws, c. 323, § 7; 84 Del. Laws, c. 42, § 1; 84 Del. Laws, c. 179, § 1; 85 Del. Laws, c. 212, § 6 https://library.partnertax.ai/us-de/stat/30-5402 55 Del. Laws, c. 109, § 1; 58 Del. Laws, c. 297; 59 Del. Laws, c. 153, §§ 5, 7; 67 Del. Laws, c. 262, § 2; 71 Del. Laws, c. 349, §§ 1, 2; 81 Del. Laws, c. 56, § 1; 81 Del. Laws, c. 384, § 1; 84 Del. Laws, c. 353, § 1; 85 Del. Laws, c. 212, § 7 https://library.partnertax.ai/us-de/stat/30-5403 55 Del. Laws, c. 109, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5404 55 Del. Laws, c. 109, § 1; 62 Del. Laws, c. 316, § 2; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5405 55 Del. Laws, c. 109, § 1; 57 Del. Laws, c. 741, § 17A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5406 55 Del. Laws, c. 109, § 1; 55 Del. Laws, c. 286; 57 Del. Laws, c. 741, § 17A; 63 Del. Laws, c. 446, § 1; 64 Del. Laws, c. 15, § 1; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5407 55 Del. Laws, c. 109, § 1; 57 Del. Laws, c. 741, § 17A https://library.partnertax.ai/us-de/stat/30-5408 55 Del. Laws, c. 109, § 1 https://library.partnertax.ai/us-de/stat/30-5409 55 Del. Laws, c. 109, § 1; 62 Del. Laws, c. 316, § 3; 64 Del. Laws, c. 182, § 3; 68 Del. Laws, c. 187, § 17 https://library.partnertax.ai/us-de/stat/30-5410 55 Del. Laws, c. 109, § 1; 57 Del. Laws, c. 741, § 17A; 70 Del. Laws, c. 186, § 1 https://library.partnertax.ai/us-de/stat/30-5411 2026-05-05 https://library.partnertax.ai/us-de/stat/30-5412 55 Del. Laws, c. 109, § 1 https://library.partnertax.ai/us-de/stat/30-5413 2026-05-05 https://library.partnertax.ai/us-de/stat/30-5414 65 Del. Laws, c. 426, § 2 https://library.partnertax.ai/us-de/stat/30-5415 66 Del. Laws, c. 94, § 1; expired by 66 Del. Laws, c. 94, § 2, eff. July 1, 1988 https://library.partnertax.ai/us-de/stat/30-5421 67 Del. Laws, c. 336, § 2; 68 Del. Laws, c. 385, § 1; 71 Del. Laws, c. 349, § 3; 73 Del. Laws, c. 88, § 1; 79 Del. Laws, c. 420, § 2 https://library.partnertax.ai/us-de/stat/30-5422 67 Del. Laws, c. 336, § 2; 71 Del. Laws, c. 349, § 4; 79 Del. Laws, c. 420, § 2 https://library.partnertax.ai/us-de/stat/30-5423 67 Del. Laws, c. 336, § 2; 68 Del. Laws, c. 14, §§ 1, 2; 68 Del. Laws, c. 385, §§ 2, 3; 69 Del. Laws, c. 348, § 3; 70 Del. Laws, c. 186, § 1; 70 Del. Laws, c. 210, § 29; 71 Del. Laws, c. 349, §§ 5-11; 72 Del. Laws, c. 489, §§ 95, 96; 73 Del. Laws, c. 8, § 4; 73 Del. Laws, c. 88, §§ 1-8; 77 Del. Laws, c. 329, § 83; 79 Del. Laws, c. 420, § 2; 80 Del. Laws, c. 78, § 16; 80 Del. Laws, c. 299, § 12; 81 Del. Laws, c. 59, § 10; 83 Del. Laws, c. 310, § 1 https://library.partnertax.ai/us-de/stat/30-5424 2026-05-05 https://library.partnertax.ai/us-de/stat/30-5426 75 Del. Laws, c. 203, § 1; 80 Del. Laws, c. 78, § 17 https://library.partnertax.ai/us-de/stat/30-5501 58 Del. Laws, c. 301; 60 Del. Laws, c. 152, §§ 1-3; 71 Del. Laws, c. 170, §§ 1-4, 12; 72 Del. Laws, c. 39, §§ 1, 2; 72 Del. Laws, c. 101, §§ 1, 3; 73 Del. Laws, c. 399, §§ 1, 2; 75 Del. Laws, c. 5, §§ 1, 2; 77 Del. Laws, c. 82, §§ 2, 3 https://library.partnertax.ai/us-de/stat/30-5502 58 Del. Laws, c. 301; 64 Del. Laws, c. 460, § 4; 65 Del. Laws, c. 387, §§ 1, 2; 69 Del. Laws, c. 290, §§ 1, 2; 70 Del. Laws, c. 1, § 1; 70 Del. Laws, c. 485, §§ 1, 2; 71 Del. Laws, c. 170, §§ 5, 6, 11; 72 Del. Laws, c. 39, § 3; 73 Del. Laws, c. 399, § 3; 74 Del. Laws, c. 120, § 1; 75 Del. Laws, c. 5, §§ 3-5; 77 Del. Laws, c. 82, §§ 4, 6; 78 Del. Laws, c. 75, §§ 1, 2, 4; 80 Del. Laws, c. 78, § 18; 80 Del. Laws, c. 299, § 14; 81 Del. Laws, c. 59, § 12; 82 Del. Laws, c. 244, § 23 https://library.partnertax.ai/us-de/stat/30-5503 58 Del. Laws, c. 301; 71 Del. Laws, c. 170, § 7; 72 Del. Laws, c. 39, § 4 https://library.partnertax.ai/us-de/stat/30-5504 58 Del. Laws, c. 301; 60 Del. Laws, c. 547, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 170, §§ 8, 9; 72 Del. Laws, c. 39, § 4 https://library.partnertax.ai/us-de/stat/30-5505 2026-05-05 https://library.partnertax.ai/us-de/stat/30-5506 58 Del. Laws, c. 301; 59 Del. Laws, c. 169, § 1; 60 Del. Laws, c. 35, § 1; 65 Del. Laws, c. 17, § 2; 66 Del. Laws, c. 412, § 1; 70 Del. Laws, c. 120, §§ 1, 2; 70 Del. Laws, c. 142, § 7; 70 Del. Laws, c. 507, § 1; 71 Del. Laws, c. 170, § 10; 72 Del. Laws, c. 101, § 4; 72 Del. Laws, 1st Sp. Sess., c. 249,, §§ 1, 2; 73 Del. Laws, c. 399, § 4; 77 Del. Laws, c. 412, § 2; 78 Del. Laws, c. 1, § 11; 78 Del. Laws, c. 100, § 19 https://library.partnertax.ai/us-de/stat/30-5507 64 Del. Laws, c. 460, § 5; 65 Del. Laws, c. 387, §§ 3, 4; 68 Del. Laws, c. 187, § 19 https://library.partnertax.ai/us-de/stat/30-5508 73 Del. Laws, c. 399, § 5 https://library.partnertax.ai/us-de/stat/30-5509 2026-05-05 https://library.partnertax.ai/us-de/stat/30-6101 58 Del. Laws, c. 288; 63 Del. Laws, c. 68, § 1 https://library.partnertax.ai/us-de/stat/30-6102 58 Del. Laws, c. 288; 67 Del. Laws, c. 138, § 1; 72 Del. Laws, c. 395, § 76 https://library.partnertax.ai/us-de/stat/30-6103 58 Del. Laws, c. 288. https://library.partnertax.ai/us-de/stat/30-6104 58 Del. Laws, c. 288. https://library.partnertax.ai/us-de/stat/30-6105-6109 2026-05-05 https://library.partnertax.ai/us-de/stat/30-6121 67 Del. Laws, c. 138, § 2; 84 Del. Laws, c. 474, § 3 https://library.partnertax.ai/us-de/stat/30-6122 67 Del. Laws, c. 138, § 2; 84 Del. Laws, c. 474, § 4 https://library.partnertax.ai/us-de/stat/30-6123 67 Del. Laws, c. 138, § 2; 69 Del. Laws, c. 458, § 1; 81 Del. Laws, c. 49, § 19; repealed by 81 Del. Laws, c. 374, § 54, effective July 1, 2018. https://library.partnertax.ai/us-de/stat/30-6201 84 Del. Laws, c. 474, § 2 https://library.partnertax.ai/us-de/stat/30-6202 84 Del. Laws, c. 474, § 2 https://library.partnertax.ai/us-de/stat/30-6203 84 Del. Laws, c. 474, § 2 https://library.partnertax.ai/us-de/stat/30-6204 84 Del. Laws, c. 474, § 2 https://library.partnertax.ai/us-de/stat/30-6205 84 Del. Laws, c. 474, § 2 https://library.partnertax.ai/us-de/stat/30-6206 84 Del. Laws, c. 474, § 2 https://library.partnertax.ai/us-de/stat/30-6301 63 Del. Laws, c. 2, § 23 https://library.partnertax.ai/us-de/stat/30-6302 63 Del. Laws, c. 2, § 23 https://library.partnertax.ai/us-de/stat/30-6303 63 Del. Laws, c. 2, § 23 https://library.partnertax.ai/us-de/stat/30-6304 63 Del. Laws, c. 2, § 23 https://library.partnertax.ai/us-de/stat/30-6305 63 Del. Laws, c. 2, § 23 https://library.partnertax.ai/us-de/stat/30-6306 2026-05-05 https://library.partnertax.ai/us-de/stat/30-6401 74 Del. Laws, c. 256, § 1 https://library.partnertax.ai/us-de/stat/30-6402 74 Del. Laws, c. 256, § 1; 75 Del. Laws, c. 123, § 1 https://library.partnertax.ai/us-de/stat/30-6403 74 Del. Laws, c. 256, § 1 https://library.partnertax.ai/us-de/stat/30-6404 74 Del. Laws, c. 256, § 1; 75 Del. Laws, c. 123, § 2 https://library.partnertax.ai/us-de/stat/30-6405 74 Del. Laws, c. 256, § 1 https://library.partnertax.ai/us-de/stat/30-6406 74 Del. Laws, c. 256, § 1 https://library.partnertax.ai/us-de/stat/30-6407 74 Del. Laws, c. 256, § 1 https://library.partnertax.ai/us-de/stat/30-6501 78 Del. Laws, c. 286, § 1; 79 Del. Laws, c. 84, § 1; 85 Del. Laws, c. 175, § 1 https://library.partnertax.ai/us-de/stat/30-6502 78 Del. Laws, c. 286, § 1; 79 Del. Laws, c. 84, § 1; 80 Del. Laws, c. 69, § 1; 81 Del. Laws, c. 79, § 46; 81 Del. Laws, c. 207, § 8 https://library.partnertax.ai/us-de/stat/30-6503 78 Del. Laws, c. 286, § 1