Short title

Official textdelcode.delaware.gov

This chapter shall be entitled “Delaware Corporate Income Tax Law of 1958.”

Amendment history

51 Del. Laws, c. 298; 51 Del. Laws, c. 315, § 14; 68 Del. Laws, c. 187, §§ 12, 14

Source: view the official text

In this title (40 sections)

30-1706 · Reciprocal application
30-1801 · Short title
30-1802 · Findings and purpose
30-1803 · Definitions
30-1804 · Tax credit available; land conveyed for conservation and…
30-1805 · Administration
30-1806 · Applicability, fiscal limitation and renewal
30-1807 · Construction
30-1811 · Statement of purpose; short title
30-1812 · Definitions
30-1813 · Preservation and repair of historic structures; tax credits;…
30-1814 · Preservation tax credits; distribution, transfer and…
30-1815 · Preservation tax credits; procedures and administration
30-1816 · Total amount of credits permitted in each fiscal year;…
30-1817 · Appeals
30-1901 · Definitions
30-1902 · Imposition of tax on corporations; exemptions
30-1903 · Computation of taxable income [For application of this…
30-1904 · Returns
30-1905 · Payment of tax
30-1906 · Short title
30-1907 · Time of taking effect of tax
30-1908 · Historic rehabilitation
30-1909 · Withholding of income tax on sale or exchange of real estate…
30-1910 · , 1911. Interests and additions to the tax in case of…
30-1912 · Penalties — Late filing; failure to file returns; false and…
30-1913-1916 · Court action to compel furnishing of information; lien…
30-1917 · , 1918. Short title; time of taking effect of tax…
30-2001 · Short title
30-2001F · Purpose
30-2002 · Definitions
30-2002F · Definitions
30-2003 · Declaration of policy
30-2003F · Delaware production tax credit
30-2004 · Qualification for tax credit; Neighborhood Assistance Act…
30-2004F · Loan-out withholding
30-2005 · State income tax credit; amount
30-2005F · Entertainment production tax credit; procedures and…
30-2006 · Limitations on credits
30-2006F · Appeals

Full table of contents →