{"data":{"id":"us-de/30-del.-c.-1801","jurisdiction":"us-de","citation":"30 Del. C. § 1801","heading":"Short title.","body":"This subchapter shall be known as the “Delaware Land and Historic Resources Protection Incentives Act of 1999.”","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 18. Land and Historic Resource Tax Credit","Subchapter I. Land Donated for Conservation or Preservation"],"source_url":"https://delcode.delaware.gov/title30/c018/sc01/index.html#1801","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"9581ea2e654e153cf9b9f541326a3aa716023fa92c6a2a628e4469d18b8758fe","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1706","next":"us-de/30-del.-c.-1802"},"notice":"GroundRules: Original legal text. Not legal advice."}