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2021 Delaware Code
Title 5 - Banking
Chapter 18. Taxation
§ 1806. Exemption from other taxes.
Universal Citation:
5 DE Code § 1806. (2021)
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§ 1806. Exemption from other taxes.
The taxation of the income of the building and loan associations under this chapter shall be in lieu of all taxes upon the capital, surplus, property and assets of such organization, except that no real estate owned by any such organization constituting the whole or any part of its capital, surplus or assets shall be exempt from taxation.
59 Del. Laws, c. 434, § 2;
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