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- 30 Del. C. § 571 · Attempt to evade or defeat tax; class E felony.
- 30 Del. C. § 572 · Failure to collect or pay over tax; class E felony.
- 30 Del. C. § 573 · Failure to file return, supply information or pay tax; class A misdemeanor.
- 30 Del. C. § 574 · Fraud and false statements; class E felony.
- 30 Del. C. § 575 · Period of limitations on criminal prosecutions: jurisdiction.
- 30 Del. C. § 576 · Misdemeanors.
- 30 Del. C. § 581 · Inspection of returns by federal, state and local officials.
- 30 Del. C. § 582 · Lodging tax collection.
- 30 Del. C. § 1101 · Meaning of terms.
- 30 Del. C. § 1102 · Imposition and rate of tax; separate tax on lump-sum distributions.
- 30 Del. C. § 1103 · Resident individual defined.
- 30 Del. C. § 1104 · Nonresident individual defined.
- 30 Del. C. § 1105 · Taxable income.
- 30 Del. C. § 1106 · Modifications [For application of this section, see 83 Del. Laws, c. 338, § 2].
- 30 Del. C. § 1107 · Deductions.
- 30 Del. C. § 1108 · Standard deduction.
- 30 Del. C. § 1109 · Itemized deductions [For application of this section, see 66 Del. Laws, c. 86, § 8].
- 30 Del. C. § 1110 · Personal exemptions and credits.
- 30 Del. C. § 1111 · Credit for income tax paid to another state.
- 30 Del. C. § 1112 · Historic rehabilitation.
- 30 Del. C. § 1113 · Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries.
- 30 Del. C. § 1114 · Child care and dependent care expense credit.
- 30 Del. C. § 1115 · Subchapter S — Business tax credits [Repealed].
- 30 Del. C. § 1116 · Delaware investment credit [Repealed].
- 30 Del. C. § 1117 · Earned income tax credit.
- 30 Del. C. § 1118 · Tax credit for expenses associated with human organ or bone marrow donation.
- 30 Del. C. § 1121 · Imposition of tax upon nonresidents.
- 30 Del. C. § 1122 · Modified Delaware source income.
- 30 Del. C. § 1123 · Delaware adjusted gross income.
- 30 Del. C. § 1124 · Income derived from sources in Delaware.
- 30 Del. C. § 1125 · Individual who is Delaware resident for part of year; computation of tax.
- 30 Del. C. § 1126 · Withholding of income tax on sale or exchange of real estate by nonresident individuals.
- 30 Del. C. § 1127 · Deduction for federal income taxes [Repealed].
- 30 Del. C. §§ 1131-1142 · Imposition of tax; Computation and payment; Tax not applicable; Fiduciary adjustment; Resident and nonresident estate defined; Resident and nonresident trust defined; Taxable income of resident estate or trust; Nonresident beneficiary deduction for resident estates or trusts; Credit for income tax of another state; Accumulation distribution credit for resident beneficiary of trust; Taxable income of a nonresident estate or trust; Share of a nonresident estate, trust or its beneficiaries in income from sources within this State [Repealed].
- 30 Del. C. §§ 1143-1145 · Partnership entity not taxable; Character of items; Special rules for nonresident partners [Repealed].
- 30 Del. C. §§ 1146-1148 · Taxable year; Method of accounting; Adjustments [Repealed].
- 30 Del. C. § 1149 · Basis of adjustments [Repealed].
- 30 Del. C. § 1151 · Employer to withhold tax from wages or other remuneration.
- 30 Del. C. § 1152 · Information statement for employee.
- 30 Del. C. § 1153 · Credit for tax withheld.
- 30 Del. C. § 1154 · Information returns and payment of tax withheld.
- 30 Del. C. § 1155 · Employer’s liability for withheld taxes.
- 30 Del. C. § 1156 · Employer’s failure to withhold.
- 30 Del. C. § 1156A · Employer to report new hires.
- 30 Del. C. § 1157 · U.S. Olympics account [Repealed].
- 30 Del. C. § 1158 · Payment of tax on behalf of nonresident shareholders by S corporation.
- 30 Del. C. §§ 1159, 1160 · Delaware Breast Cancer Education and Early Detection Fund; Delaware Diabetes Education Fund [Repealed].
- 30 Del. C. § 1161 · Persons required to make returns of income.
- 30 Del. C. § 1162 · Joint or separate returns of spouses.
- 30 Del. C. § 1163 · Returns by fiduciaries.
- 30 Del. C. § 1164 · Notice of qualification as receiver [Repealed].
- 30 Del. C. § 1165 · Change of status as resident or nonresident during the year.
- 30 Del. C. § 1166 · Computation of tax as resident and nonresident [Repealed].
- 30 Del. C. § 1167 · Minimum tax and prorating of exemptions.
- 30 Del. C. § 1168 · Time and place for filing returns and paying tax.
- 30 Del. C. § 1169 · Declarations of estimated tax.
- 30 Del. C. § 1170 · Filing of estimated tax returns and payment of estimated tax.
- 30 Del. C. § 1171 · Income taxes of members of armed forces on death.
- 30 Del. C. § 1172 · Procedures for contributions to the DE529 Education Savings Plan.
- 30 Del. C. § 1173 · General requirements concerning returns; notices; records and statements [Repealed].
- 30 Del. C. §§ 1174, 1175 · Partnership return; Information returns [Repealed].
- 30 Del. C. § 1176 · Report of change in federal tax liability [Repealed].
- 30 Del. C. § 1180 · Administration of charitable donations through the personal income tax return.
- 30 Del. C. § 1181 · Procedures for contributions to the Delaware Nongame Fish and Wildlife, Habitat and Natural Areas Preservation Fund.
- 30 Del. C. § 1182 · Organ and Tissue Donor Awareness Trust Fund.
- 30 Del. C. § 1182A · Beau Biden Foundation.
- 30 Del. C. § 1183 · Emergency Housing Assistance Fund.
- 30 Del. C. § 1184 · SL24: UnLocke the Light Foundation.
- 30 Del. C. § 1185 · Delaware Breast Cancer Education and Early Detection Fund.
- 30 Del. C. § 1186 · Delaware Combined Campaign for Justice Fund.
- 30 Del. C. § 1187 · Delaware Diabetes Education Fund.
- 30 Del. C. § 1188 · Delaware Veterans’ Home Fund.
- 30 Del. C. § 1189 · Delaware National Guard and Reserve Emergency Assistance Fund.
- 30 Del. C. § 1190 · Delaware Juvenile Diabetes Fund.
- 30 Del. C. § 1191 · Delaware Children’s Fund [Repealed].
- 30 Del. C. § 1192 · The Delaware Ovarian Cancer Foundation.
- 30 Del. C. § 1193 · The Delaware Chapter of the National Multiple Sclerosis Society Fund.
- 30 Del. C. § 1194 · White Clay Creek Wild and Scenic River Restoration Fund.
- 30 Del. C. § 1195 · Senior Trust Fund [For application of repeal of this section, see 85 Del. Laws, c. 65, § 29(b)] [Repealed].
- 30 Del. C. § 1196 · Home Of The Brave Foundation Fund.
- 30 Del. C. § 1197 · Delaware Veterans Trust Fund [For application of this section, see 85 Del. Laws, c. 137, § 12].
- 30 Del. C. § 1198 · Protecting Delaware’s Children Fund.
- 30 Del. C. § 1199 · Habitat for Humanity of Delaware Fund.
- 30 Del. C. § 1200 · Central Delaware Habitat for Humanity Fund [Repealed].
- 30 Del. C. § 1201 · Sussex County Habitat for Humanity Fund [Repealed].
- 30 Del. C. § 1202 · Food Bank of Delaware Fund.
- 30 Del. C. § 1203 · Pediatric Cancer Research Fund.
- 30 Del. C. § 1204 · Income taxes of members of armed forces on death [Transferred].
- 30 Del. C. §§ 1205-1209 · Setoff between refund and debt to claimant agency — Authorized; definitions; regulations; remedy not exclusive; joint and combined returns [Repealed].
- 30 Del. C. §§ 1211-1224 · Timely mailing; collection procedures; issuance of warrant; lien of tax; extension; release of lien; nonresident taxpayer; action for recovery of taxes; income tax claims of other states; order to compel compliance; transferees; jeopardy assessments; bankruptcy or receivership; general powers of State Tax Commissioner; closing agreements [Repealed].
- 30 Del. C. §§ 1231-1233 · Attempt to evade or defeat tax; penalty; failure to collect or pay over; penalty; failure to file return, supply information or pay tax; penalty [Repealed].
- 30 Del. C. § 1234 · False statements [Repealed].
- 30 Del. C. § 1235 · Limitations [Repealed].
- 30 Del. C. § 1241 · Secrecy of returns and information; penalty [Repealed].
- 30 Del. C. § 1242 · Inspection of returns by federal, state and local officials [Repealed].
- 30 Del. C. § 1243 · Short title [Repealed].
- 30 Del. C. §§ 1301-1314 · Definitions; property included in gross estate — resident decedent; property included in gross estate — nonresident decedent; powers of appointment and certain income interests; jointly owned property; transfers in contemplation of death; transfers taking effect at or after death; revocable transfers; annuities; proceeds of life insurance; transfers for insufficient consideration; prior interests; charitable, educational, religious, etc., bequests; valuation of farm and small business real property [Repealed].
- 30 Del. C. §§ 1321-1327 · Basis of computation of tax; definition of beneficiary’s net taxable share of the gross estate; tax imposed; deductions allowable in determining value of each beneficiary’s taxable share of gross estate; credit for gift tax; regulations governing valuation of estates; credit for previously taxed property; special deduction for closely held business property [Repealed].
- 30 Del. C. §§ 1341-1346 · Inheritance tax returns; filing returns and payments — time and place; filing returns and payments — extension of time; allocation of inheritance tax and liability for payment; special lien for inheritance taxes; release of lien as to specific property [Repealed].
- 30 Del. C. §§ 1351-1353 · Incorporation of certain personal income tax provisions — procedure and administration; enforcement; rules and regulations [Repealed].