5 Del. C. § 1804: State corporation income tax; exemption.
Where this section sits in the code
- Title 5. Banking
- Building and Loan Associations
- CHAPTER 18. Taxation
All building and loan associations being taxed in accordance with this chapter shall be exempt from the state corporation income tax beginning with the fiscal year for each such building and loan association in which this chapter shall become effective.
Collected 2026-09-05T23:02:05Z. Source file · JSON