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

30 Del. C. § 6123

Period to establish [Repealed]

Official textdelcode.delaware.govlast amended
Amendment history

67 Del. Laws, c. 138, § 2; 69 Del. Laws, c. 458, § 1; 81 Del. Laws, c. 49, § 19; repealed by 81 Del. Laws, c. 374, § 54, effective July 1, 2018.

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In this title (40 sections)
  1. 30-5422 · General
  2. 30-5423 · Delaware Land and Water Conservation Trust Fund
  3. 30-5424 · , 5425. Revenue bonds; Payment of tax receipts to…
  4. 30-5426 · Farmland Preservation Fund receipt transfer
  5. 30-5501 · Definitions
  6. 30-5502 · Imposition of tax; rate; adjustment of tariffs
  7. 30-5503 · Computation of tax
  8. 30-5504 · Payment of tax
  9. 30-5505 · Failure to file return or pay tax; interest and penalties…
  10. 30-5506 · Exemptions
  11. 30-5507 · Rebate of tax for certain qualified activities
  12. 30-5508 · Sourcing rules for mobile telecommunications services
  13. 30-5509 · , 5510. [Reserved.]
  14. 30-6101 · Definitions
  15. 30-6102 · Levy of tax and disposition of proceeds
  16. 30-6103 · Collection of tax
  17. 30-6104 · Payment of tax
  18. 30-6105-6109 · Failure to file or pay; assessments; notice of demand;…
  19. 30-6121 · Eligible organizations
  20. 30-6122 · Reporting and operating conditions
  21. 30-6123 · Period to establish [Repealed]
  22. 30-6201 · Definitions [For application of this section, see 84 Del.…
  23. 30-6202 · Levy of short-term rental lodging tax [For application of…
  24. 30-6203 · Collection of tax [For application of this section, see 84…
  25. 30-6204 · Remittance of tax [For application of this section, see 84…
  26. 30-6205 · Obligations of an accommodations intermediary [For…
  27. 30-6206 · Distribution of the tax [For application of this section, see…
  28. 30-6301 · Definitions
  29. 30-6302 · License required; issuance
  30. 30-6303 · Imposition of tax; “capital base” defined
  31. 30-6304 · Payment of tax
  32. 30-6305 · Exemption from occupational license taxes
  33. 30-6306 · Review of license fee; refund procedure; penalty; interest…
  34. 30-6401 · Definitions
  35. 30-6402 · Imposition of income tax on Headquarters Management…
  36. 30-6403 · Computation of Headquarters Management Corporation taxable…
  37. 30-6404 · Election and returns
  38. 30-6405 · Payment of tax
  39. 30-6406 · Regulations
  40. 30-6407 · Taxes of other states
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