{"data":{"id":"us-de/30-del.-c.-1907","jurisdiction":"us-de","citation":"30 Del. C. § 1907","heading":"Time of taking effect of tax.","body":"The tax shall be first effective with respect to income earned subsequent to December 31, 1957.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 19. Corporation Income Tax"],"source_url":"https://delcode.delaware.gov/title30/c019/index.html#1907","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"7fbb431e82a08ef30576d8b39d8fb15fad281657126f9f4a67986d3595d247ed","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1906","next":"us-de/30-del.-c.-1908"},"notice":"GroundRules: Original legal text. Not legal advice."}