State Codes and Statutes
Statutes > Delaware > Title30 > C014TITLE 30
State Taxes
Income, Inheritance and Estate Taxes
CHAPTER 14. GIFT TAX
§§ 1401-1409. Definitions; imposition; computation of tax; rates; filing returns; payment; incorporation of certain criminal penalties.
Repealed by 71 Del. Laws, c. 130, § 1.