Go to Previous Versions of this Section
  1. 2025 Delaware Code (here)
  2. 2024 Delaware Code
  3. 2023 Delaware Code
  4. View All Versions

2025 Delaware Code
Title 5 - Banking
Chapter 18. TAXATION
§ 1803. Tax lien.

Universal Citation:
5 DE Code § 1803 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
Previous Next
§ 1803. Tax lien.

If any building and loan association shall fail to pay any tax due under this chapter, on or before the due date, the full amount of all such tax due the State shall be a lien in favor of the State upon all property and all rights to property, real or personal, belonging to such building and loan association.

59 Del. Laws, c. 434, § 2;  68 Del. Laws, c. 303, § 36; 
Previous Next
Disclaimer: These codes may not be the most recent version. Delaware may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.