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2025 Delaware Code
Title 5 - Banking
Chapter 11. TAXATION
- § 1101. Tax on net earnings.
- § 1101A. Alternative annual franchise tax; rate of taxation.
- § 1102. Statement of net income to be filed.
- § 1103. Review of tax.
- § 1104. Date of payment and collection of tax; estimated tax.
- § 1105. Rate of taxation; credits [For application of this section, see 79 Del. Laws, c. 291, §§ 2 and 3].
- § 1106. Disposition of taxes.
- § 1107. Duties of Attorney General.
- § 1108. [Reserved.]
- § 1109. State corporation income and other taxes; exemption.
- § 1110. Severability.
- § 1111. Period of limitation upon assessments.
- § 1112. Period of limitation on credit or refund.
- § 1113. Secrecy of returns and information; penalty.
- § 1114. Abatements.
- § 1115. Closing agreements.
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