{"data":{"id":"us-de/30-del.-c.-1401-1409","jurisdiction":"us-de","citation":"30 Del. C. §§ 1401-1409","heading":"Definitions; imposition; computation of tax; rates; filing returns; payment; incorporation of certain criminal penalties [Repealed].","body":"Repealed by 71 Del. Laws, c. 130, § 1.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 14. Gift Tax [Repealed]."],"source_url":"https://delcode.delaware.gov/title30/c014/index.html#1401-1409","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"e5981385be345fae1bdbdd04ac47a3908aadbb46f32ffbd27e38f558586a152a","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1351-1353","next":"us-de/30-del.-c.-1501"},"notice":"GroundRules: Original legal text. Not legal advice."}