{"data":{"id":"us-de/30-del.-c.-2023","jurisdiction":"us-de","citation":"30 Del. C. § 2023","heading":"Subchapter S corporations [Repealed].","body":"Repealed by 72 Del. Laws, c. 467, § 5, effective July 18, 2000.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 20. Business Tax Credits and Deductions","Subchapter III. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Targeted Areas"],"source_url":"https://delcode.delaware.gov/title30/c020/sc03/index.html#2023","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"80fda8c415290ca726fe3fcf259e720673fea138e5eeb231265fda4792fef90f","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-2022","next":"us-de/30-del.-c.-2024"},"notice":"GroundRules: Original legal text. Not legal advice."}