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2018 Delaware Code
Title 30 - State Taxes
Part I General Provisions; State Tax Agencies; Procedure and Enforcement
- CHAPTER 1. GENERAL PROVISIONS
- CHAPTER 3. DEPARTMENT OF FINANCE
- CHAPTER 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT
- CHAPTER 11. PERSONAL INCOME TAX
- CHAPTER 13. INHERITANCE
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CHAPTER 14. GIFT TAX
- Repealed by 71 Del. Laws, c. 130, § 1.
- CHAPTER 15. ESTATE TAX [REPEALED]
- CHAPTER 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS
- CHAPTER 17. INTERSTATE COMPROMISE OR ARBITRATION OF DEATH TAXES
- CHAPTER 18. LAND AND HISTORIC RESOURCE TAX CREDIT
- CHAPTER 19. CORPORATION INCOME TAX
- CHAPTER 20. BUSINESS TAX CREDITS AND DEDUCTIONS
- CHAPTER 20A. VETERANS' OPPORTUNITY CREDIT
- CHAPTER 20B. EMPLOYER TAX CREDIT FOR HIRING INDIVIDUALS WITH DISABILITIES
- CHAPTER 20C. TAX CREDIT FOR AUTOMATIC EXTERNAL DEFIBRILLATORS
- CHAPTER 20D. ANGEL INVESTOR JOB CREATION AND INNOVATION ACT [EFFECTIVE JAN. 1, 2019, UNTIL JAN. 1, 2022] [FOR APPLICATION OF THIS CHAPTER, SEE 81 DEL. LAWS, C. 244, §§ 4, 5]
- CHAPTER 21. GENERAL PROVISIONS CONCERNING LICENSES
- CHAPTER 23. COST OF OCCUPATIONAL LICENSES AND FEES
- CHAPTER 25. CONTRACTORS' LICENSE REQUIREMENTS AND TAXES
- CHAPTER 27. MANUFACTURERS' LICENSE REQUIREMENTS AND TAXES
- CHAPTER 29. RETAIL AND WHOLESALE MERCHANTS' LICENSE REQUIREMENTS AND TAXES
- CHAPTER 30. MOTOR VEHICLE DOCUMENT FEE AND AUTOMOBILE DEALER HANDLING FEE AND LICENSE FEE
- CHAPTER 31. DELAWARE INFRASTRUCTURE EMERGENCY RESPONSE ACT
- CHAPTER 33. STEAM, GAS AND ELECTRIC COMPANIES
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CHAPTER 35. EXPRESS COMPANIES
- Repealed by 65 Del. Laws, c. 118, § 1, effective July 1, 1985.
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CHAPTER 37. CARRIERS OF PASSENGERS BY STEAM POWER
- Repealed by 65 Del. Laws, c. 118, § 2, effective July 1, 1985.
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CHAPTER 39. RAILROADS AND CANAL COMPANIES
- Repealed by 70 Del. Laws, c. 142, § 8.
- CHAPTER 41. TELEGRAPH AND TELEPHONE COMPANIES
- CHAPTER 43. USE TAX ON LEASES OF TANGIBLE PERSONAL PROPERTY
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