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Delaware · Through 2026-08-10 (85 Del. Laws, c. 421, 424) · Newer source version available

30 Del. C. §§ 1401-1409: Definitions; imposition; computation of tax; rates; filing returns; payment; incorporation of certain criminal penalties [Repealed].

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Where this section sits in the code
  1. Title 30. State Taxes
  2. Income, Inheritance and Estate Taxes
  3. CHAPTER 14. Gift Tax [Repealed].

Repealed by 71 Del. Laws, c. 130, § 1.

Collected 2026-09-05T23:02:35Z. Source file · JSON

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