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- 30 Del. C. §§ 1401-1409 · Definitions; imposition; computation of tax; rates; filing returns; payment; incorporation of certain criminal penalties [Repealed].
- 30 Del. C. § 1501 · Definitions relating to this chapter [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
- 30 Del. C. § 1502 · Tax on transfers of resident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
- 30 Del. C. § 1503 · Credit for taxes paid to another state; limitation [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
- 30 Del. C. § 1504 · Tax on transfers of nonresident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
- 30 Del. C. § 1505 · Returns; time to file return and pay tax [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
- 30 Del. C. § 1506 · Collection and payment of tax out of estate; liability of the personal representative [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
- 30 Del. C. § 1507 · Assessment of tax; special lien for estate taxes [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
- 30 Del. C. § 1508 · Final settlement of executor’s or administrator’s accounts [Repealed].
- 30 Del. C. §§ 1509, 1510 · Refund of taxes erroneously paid; procedure and administration [Repealed].
- 30 Del. C. § 1601 · Definitions.
- 30 Del. C. § 1602 · Taxable year.
- 30 Del. C. § 1603 · Accounting method.
- 30 Del. C. § 1604 · Adjustments.
- 30 Del. C. § 1605 · Returns.
- 30 Del. C. § 1606 · Withholding of income tax on sale or exchange of real estate by nonresident pass-through entities.
- 30 Del. C. § 1621 · Taxation of pass-through entities; in general.
- 30 Del. C. § 1622 · Character of items.
- 30 Del. C. § 1623 · Special rules for nonresident individual members and corporate members of pass-through entities.
- 30 Del. C. § 1624 · Special rules for certain tax credits of pass-through entities.
- 30 Del. C. § 1625 · Special rules for certain tax deductions for pass-through entities.
- 30 Del. C. § 1631 · Imposition of tax.
- 30 Del. C. § 1632 · Computation and payment.
- 30 Del. C. § 1633 · Tax not applicable.
- 30 Del. C. § 1634 · Fiduciary adjustment.
- 30 Del. C. § 1635 · Taxable income of resident estate or resident trust.
- 30 Del. C. § 1636 · Nonresident beneficiary deduction for resident estates or resident trusts [For application of this section, see 81 Del. Laws, c. 149, § 6].
- 30 Del. C. § 1637 · Credit for income tax of another state.
- 30 Del. C. § 1638 · Accumulation distribution credit for resident beneficiary of trust.
- 30 Del. C. § 1639 · Taxable income of a nonresident estate or nonresident trust.
- 30 Del. C. § 1640 · Share of a nonresident estate, nonresident trust or its beneficiaries in income from sources within this State.
- 30 Del. C. § 1701 · Definitions.
- 30 Del. C. § 1702 · Election to invoke chapter.
- 30 Del. C. § 1703 · Compromise of death taxes due this State.
- 30 Del. C. § 1704 · Arbitration of domicile of decedent.
- 30 Del. C. § 1705 · Penalty and interest for nonpayment of tax.
- 30 Del. C. § 1706 · Reciprocal application.
- 30 Del. C. § 1801 · Short title.
- 30 Del. C. § 1802 · Findings and purpose.
- 30 Del. C. § 1803 · Definitions.
- 30 Del. C. § 1804 · Tax credit available; land conveyed for conservation and preservation purposes.
- 30 Del. C. § 1805 · Administration.
- 30 Del. C. § 1806 · Applicability, fiscal limitation and renewal.
- 30 Del. C. § 1807 · Construction.
- 30 Del. C. § 1811 · Statement of purpose; short title.
- 30 Del. C. § 1812 · Definitions.
- 30 Del. C. § 1813 · Preservation and repair of historic structures; tax credits; sunset.
- 30 Del. C. § 1814 · Preservation tax credits; distribution, transfer and assignment.
- 30 Del. C. § 1815 · Preservation tax credits; procedures and administration.
- 30 Del. C. § 1816 · Total amount of credits permitted in each fiscal year; allocation of such credits.
- 30 Del. C. § 1817 · Appeals.
- 30 Del. C. § 1901 · Definitions.
- 30 Del. C. § 1902 · Imposition of tax on corporations; exemptions.
- 30 Del. C. § 1903 · Computation of taxable income [For application of this section see 85 Del. Laws, c. 231, § 3].
- 30 Del. C. § 1904 · Returns.
- 30 Del. C. § 1905 · Payment of tax.
- 30 Del. C. § 1906 · Short title.
- 30 Del. C. § 1907 · Time of taking effect of tax.
- 30 Del. C. § 1908 · Historic rehabilitation.
- 30 Del. C. § 1909 · Withholding of income tax on sale or exchange of real estate by nonresident corporations.
- 30 Del. C. §§ 1910, 1911 · Interests and additions to the tax in case of deficiencies; addition to the tax in case of nonpayment; refunds [Repealed].
- 30 Del. C. § 1912 · Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records.
- 30 Del. C. §§ 1913-1916 · Court action to compel furnishing of information; lien of tax; collection of tax; administration by Secretary of Finance [Repealed].
- 30 Del. C. §§ 1917, 1918 · Short title; time of taking effect of tax [Transferred].
- 30 Del. C. § 2001 · Short title.
- 30 Del. C. § 2002 · Definitions.
- 30 Del. C. § 2003 · Declaration of policy.
- 30 Del. C. § 2004 · Qualification for tax credit; Neighborhood Assistance Act Advisory Council.
- 30 Del. C. § 2005 · State income tax credit; amount.
- 30 Del. C. § 2006 · Limitations on credits.
- 30 Del. C. § 2007 · Unused tax credit.
- 30 Del. C. § 2008 · Administrative costs.
- 30 Del. C. § 2010 · Definitions.
- 30 Del. C. § 2011 · Investment and employment credit against corporation income tax.
- 30 Del. C. § 2012 · Reduction in license fees for investment and employment.
- 30 Del. C. § 2013 · Rules and regulations.
- 30 Del. C. § 2014 · Report on effect of subchapters II and III of this chapter [Repealed].
- 30 Del. C. § 2015 · Successors in title.
- 30 Del. C. § 2020 · Definitions.
- 30 Del. C. § 2021 · Credit against corporation income tax for investment and employment in targeted areas.
- 30 Del. C. § 2022 · Reduction in license fees for investment and employment in targeted areas.
- 30 Del. C. § 2023 · Subchapter S corporations [Repealed].
- 30 Del. C. § 2024 · Credit against personal income tax.
- 30 Del. C. § 2030 · Short title [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6].
- 30 Del. C. § 2031 · Declaration of purpose [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6].
- 30 Del. C. § 2032 · Definitions [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6].
- 30 Del. C. § 2033 · Reduction in business taxes and/or license fees for mitigation of commuter traffic [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6].
- 30 Del. C. § 2034 · Rules and regulations [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6].
- 30 Del. C. § 2035 · Confidentiality [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6].
- 30 Del. C. § 2036 · Department responsibilities [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6].
- 30 Del. C. § 2037 · Limitation on credits [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6].
- 30 Del. C. § 2040 · Credit against corporation income tax for clean energy technology device manufacturers.
- 30 Del. C. § 2051 · Declaration of purpose [Suspended beginning in Fiscal Year 2013; see 85 Del. Laws, c. 324, § 244].
- 30 Del. C. § 2052 · Definitions [Suspended beginning Fiscal Year 2013; see 85 Del. Laws, c. 324, § 244].
- 30 Del. C. § 2053 · Agency plans [Suspended beginning Fiscal Year 2013; see 85 Del. Laws, c. 324, § 244].
- 30 Del. C. § 2054 · Department review of plans [Suspended beginning in Fiscal Year 2013; see 85 Del. Laws, c. 324, § 244].
- 30 Del. C. § 2055 · Rules and regulations [Suspended beginning in Fiscal Year 2013; see 85 Del. Laws, c. 324, § 244].
- 30 Del. C. § 2056 · Agency provision of commuter benefits [Suspended beginning in Fiscal Year 2013; see 85 Del. Laws, c. 324, § 244].
- 30 Del. C. § 2057 · Preemption [Suspended beginning in Fiscal Year 2013; see 85 Del. Laws, c. 324, § 244].
- 30 Del. C. § 2061 · Alternative calculation of Headquarters Management Corporation tax.