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the Delaware Code
2014 Delaware Code
Title 30 - State Taxes
CHAPTER 39. RAILROADS AND CANAL COMPANIES
§ 3901. -3909. Tax on net earnings of railroads and canals; annual statement and collection of tax; tax on locomotives, cars and trucks; tax on capital stock; ascertainment and collection of tax upon failure to make report or pay tax; nonpayment of taxes; penalties; warrant of Secretary of Finance to county receiver of taxes to collect taxes; commutation of state taxes of certain railroad companies; railroad and railway corporations organized under Title 26
Universal Citation:
2 DE Code § 3901 (2014 through 146th Gen Ass)
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Repealed by 70 Del. Laws, c. 142, § 8.;
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