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

9 Del. C. § 8341: Retroactive taxation prohibited.

Where this section sits in the code

In no case shall the supplemental assessment procedure be employed to impose taxes retroactively.

Collected 2026-09-05T23:02:12Z. Source file · JSON