Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 102
Limitation upon tax levy; personal property
Official textdelcode.delaware.gov
# (a)
No tax shall be levied, assessed or collected by this State upon personal property whether tangible or intangible.
# (b)
Subsection (a) of this section shall not be construed as having any effect upon any:
# (1)
Estate, income or other excise tax law of this State;
# (2)
Lands held under lease or demise;
# (3)
Buildings, improvements, equipment or structures of any nature made or erected upon lands so held under lease or demise; or
# (4)
Poles or wires maintained thereon other than for enclosing lands.
Amendment history
42 Del. Laws, c. 109; 42 Del. Laws, c. 110; 71 Del. Laws, c. 353, § 11
Source: view the official text
In this title (40 sections)
- 30-20B-102 · . Credit for wages paid to qualified employee
- 30-20B-103 · . Limitations
- 30-20B-104 · Rules and regulations
- 30-20C-100 · Declaration of policy
- 30-20C-101 · Tax credit for automatic external defibrillator placed in…
- 30-20D-101 · Definitions
- 30-20D-102 · Certification of qualified small businesses
- 30-20D-103 · Certification of qualified investors
- 30-20D-104 · Certification of qualified funds
- 30-20D-105 · Tax credit allowed
- 30-20D-106 · Issuance of tentative and final tax credit certificates
- 30-20D-107 · Required reports
- 30-20D-108 · Revocation of tax credits
- 30-20D-109 · Data privacy
- 30-20D-110 · Angel Investor Job Creation and Innovation Act…
- 30-20E-101 · Declaration of purpose
- 30-20E-102 · Definitions
- 30-20E-103 · Tax credit for expenses associated with human organ or…
- 30-20E-104 · Tax credit for wages paid by qualified employer [Effective…
- 30-101 · Definitions
- 30-102 · Limitation upon tax levy; personal property
- 30-103 · Bonds of City of Wilmington exempt
- 30-104 · Reciprocal collection of taxes; recognition of laws of other…
- 30-105 · Sunset repeal of tax preferences [Repealed]
- 30-301 · General powers of Department
- 30-302 · Preparation of blanks and forms
- 30-303 · Payment of receipts
- 30-304 · Expenses of Department personnel
- 30-305 · Notice by Division of Accounting of payments to business…
- 30-306 · Taxpayer identification number
- 30-321 · Composition; appointment; term; qualifications
- 30-322 · Salary
- 30-323 · Secretary; quorum
- 30-324 · Alternate attorney member
- 30-325 · Annual report; rules
- 30-326 · Facilities and services
- 30-327 · Record of decisions; rules and rulings of the Tax Appeal Board
- 30-328 · Reimbursement of expenses
- 30-329 · Hearings and appeals
- 30-330 · Subpoenas and attendance of witnesses