Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 3302
Exception as to municipalities; rural electric cooperatives
Official textdelcode.delaware.gov
# (a)
Nothing in this chapter shall be so construed as to require any incorporated town, city or municipality to pay said tax on account of the production or manufacture of steam, gas or electricity by it.
# (b)
The requirements of this chapter shall not apply to the manufacture, production or sale of solar photovoltaic electricity generated in this State by a nonprofit rural electric cooperative-owned photovoltaic system which is not sold or distributed to nonmembers of such cooperative.
Amendment history
25 Del. Laws, c. 7, § 4; 80 Del. Laws, c. 285, § 1
Source: view the official text
In this title (40 sections)
- 30-2904 · Commercial feed dealer license requirements; license fee;…
- 30-2905 · Retailer license requirements; license fee; additional fee on…
- 30-2906 · Restaurant retailer license requirements; license fee;…
- 30-2907 · Farm machinery retailer license requirements; license fee;…
- 30-2908 · Grocery supermarket retailers
- 30-2909 · Exemptions
- 30-2910 · Tire retailer license requirements; license fee; additional…
- 30-2911 · Retail Crime Unit; Retail Crime Fund and fee
- 30-2912 · Beverage container retailer license requirement; license fee;…
- 30-3001 · Definitions
- 30-3002 · Motor vehicle document fee; claims for refunds [For…
- 30-3003 · Enforcement by Secretary of Transportation; rules and…
- 30-3004 · Motor vehicle dealer handling fee and payment
- 30-3005 · Motor vehicle dealer license fee
- 30-3101 · Definitions
- 30-3102 · Business and employee status during emergency period
- 30-3103 · Business and employee status after emergency period
- 30-3104 · Administration and notification
- 30-3105 · Regulations
- 30-3301 · License requirements
- 30-3302 · Exception as to municipalities; rural electric cooperatives
- 30-3303 · Penalties
- 30-3501-3508 · License requirement; tax and statement; nonpayment of…
- 30-3701-3704 · Passengers’ tax; monthly statements; failure to report…
- 30-3901-3909 · Tax on net earnings of railroads and canals; annual…
- 30-4101 · Tax and statement requirements on telegraph lines [Repealed]
- 30-4102 · Tax and statement requirements on telephone lines and…
- 30-4103 · Assessment and collection upon failure to make required…
- 30-4104 · Collection on failure to pay tax [Repealed]
- 30-4301 · Definitions
- 30-4302 · Imposition of tax on lessees
- 30-4303 · Collection of tax
- 30-4304 · Liability for the tax
- 30-4305 · Lessor’s license
- 30-4306 · Records to be kept
- 30-4307 · Filing returns and payment of tax
- 30-5101 · Definitions
- 30-5102 · License for retail sale of gasoline; requirement, issuance,…
- 30-5103 · License for distributor of gasoline; requirement,…
- 30-5104 · Issuance of distributor’s license; term of license