30 Del. C. §§ 3901-3909: Tax on net earnings of railroads and canals; annual statement and collection of tax; tax on locomotives, cars and trucks; tax on capital stock; ascertainment and collection of tax upon failure to make report or pay tax; nonpayment of taxes; penalties; warrant of Secretary of Finance to county receiver of taxes to collect taxes; commutation of state taxes of certain railroad companies; railroad and railway corporations organized under Title 26 [Repealed].
Where this section sits in the code
- Title 30. State Taxes
- Occupational and Business Licenses and Taxes
- CHAPTER 39. Railroads and Canal Companies [Repealed].
Repealed by 70 Del. Laws, c. 142, § 8.
Collected 2026-09-05T23:02:36Z. Source file · JSON