{"data":{"id":"us-de/5-del.-c.-1804","jurisdiction":"us-de","citation":"5 Del. C. § 1804","heading":"State corporation income tax; exemption.","body":"All building and loan associations being taxed in accordance with this chapter shall be exempt from the state corporation income tax beginning with the fiscal year for each such building and loan association in which this chapter shall become effective.","path":["Title 5. Banking","Building and Loan Associations","CHAPTER 18. Taxation"],"source_url":"https://delcode.delaware.gov/title5/c018/index.html#1804","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:05Z","sha256":"35c05143001cec3501c4b72733494a596e7f7cde447801675b90da6b90593aa2","source_id":"us-de","stale":true,"prev":"us-de/5-del.-c.-1803","next":"us-de/5-del.-c.-1805"},"notice":"GroundRules: Original legal text. Not legal advice."}