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Delaware Code (Titles 8, 9, 25, 30)

30 Del. C. § 104

Reciprocal collection of taxes; recognition of laws of other states; official to bring action; meaning of taxes

Official textdelcode.delaware.gov

# (a)

The courts of this State shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state or the District of Columbia which extends a like comity in respect of the liability for taxes lawfully imposed by the laws of this State.

# (b)

The officials of such other states or the District of Columbia are authorized to bring action in the courts of this State for the collection of such taxes and the certification of the secretary of state of such other state or comparable official in the District of Columbia that such officials have the authority to collect the taxes so to be collected by such action shall be conclusive proof of that authority.

# (c)

The term “taxes” as herein referred to shall mean taxes similar to those imposed under this article, together with all lawful interest charges and penalties added thereto.

Amendment history

54 Del. Laws, c. 180.

Source: view the official text

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In this title (40 sections)
  1. 30-20B-104 · Rules and regulations
  2. 30-20C-100 · Declaration of policy
  3. 30-20C-101 · Tax credit for automatic external defibrillator placed in…
  4. 30-20D-101 · Definitions
  5. 30-20D-102 · Certification of qualified small businesses
  6. 30-20D-103 · Certification of qualified investors
  7. 30-20D-104 · Certification of qualified funds
  8. 30-20D-105 · Tax credit allowed
  9. 30-20D-106 · Issuance of tentative and final tax credit certificates
  10. 30-20D-107 · Required reports
  11. 30-20D-108 · Revocation of tax credits
  12. 30-20D-109 · Data privacy
  13. 30-20D-110 · Angel Investor Job Creation and Innovation Act…
  14. 30-20E-101 · Declaration of purpose
  15. 30-20E-102 · Definitions
  16. 30-20E-103 · Tax credit for expenses associated with human organ or…
  17. 30-20E-104 · Tax credit for wages paid by qualified employer [Effective…
  18. 30-101 · Definitions
  19. 30-102 · Limitation upon tax levy; personal property
  20. 30-103 · Bonds of City of Wilmington exempt
  21. 30-104 · Reciprocal collection of taxes; recognition of laws of other…
  22. 30-105 · Sunset repeal of tax preferences [Repealed]
  23. 30-301 · General powers of Department
  24. 30-302 · Preparation of blanks and forms
  25. 30-303 · Payment of receipts
  26. 30-304 · Expenses of Department personnel
  27. 30-305 · Notice by Division of Accounting of payments to business…
  28. 30-306 · Taxpayer identification number
  29. 30-321 · Composition; appointment; term; qualifications
  30. 30-322 · Salary
  31. 30-323 · Secretary; quorum
  32. 30-324 · Alternate attorney member
  33. 30-325 · Annual report; rules
  34. 30-326 · Facilities and services
  35. 30-327 · Record of decisions; rules and rulings of the Tax Appeal Board
  36. 30-328 · Reimbursement of expenses
  37. 30-329 · Hearings and appeals
  38. 30-330 · Subpoenas and attendance of witnesses
  39. 30-331 · Appeals from Tax Appeal Board decisions
  40. 30-332 · Frivolous or dilatory proceedings
Full table of contents →