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2019 Delaware Code
Title 30 - State Taxes
Chapter 19. Corporation Income Tax
- § 1901 Definitions.
- § 1902 Imposition of tax on corporations; exemptions.
- § 1903 Computation of taxable income.
- § 1904 Returns.
- § 1905 Payment of tax.
- § 1906 Short title.
- § 1907 Time of taking effect of tax.
- § 1908 Historic rehabilitation.
- § 1909 Withholding of income tax on sale or exchange of real estate by nonresident corporations.
- § 1910, 1911 Interests and additions to the tax in case of deficiencies; addition to the tax in case of nonpayment; refunds [Repealed].
- § 1912 Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records.
- § 1913-1916 Court action to compel furnishing of information; lien of tax; collection of tax; administration by Secretary of Finance [Repealed].
- § 1917, 1918 Short title; time of taking effect of tax [Transferred].
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