Delaware Code (Titles 8, 9, 25, 30) 30 Del. C. § 1149 — Basis of adjustments [Repealed] Repealed by 71 Del. Laws, c. 217, § 2. Source: official text ‹ Previous30-1146-1148 — Taxable year; Method of accounting;…Next ›30-1151 — Employer to withhold tax from wages or other…