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2021 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. [Repealed].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action to compel furnishing of information; lien of tax; collection of tax; administration by Secretary of Finance [Repealed].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. [Transferred].
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