Delaware Statutes

Title 30 - State Taxes

Chapter 1. General Provisions
Chapter 3. Department Of Finance
- Subchapter I. General Provisions
- Subchapter II. Tax Appeal Board
- Subchapter III. Secretary of Finance; General Provisions
- Subchapter IV. Secretary of Finance; Powers and Duties
- Subchapter V. General Regulations
Chapter 5. Procedure, Administration and Enforcement
- Subchapter I. General Provisions
- Subchapter II. Returns and Payment of Tax
- Subchapter III. Procedure and Administration
- Subchapter IV. Enforcement
- Subchapter V. Criminal Offenses
- Subchapter VI. Miscellaneous
Chapter 11. Personal Income Tax
- Subchapter I. General Provisions
- Subchapter II. Resident Individuals
- Subchapter III. Nonresident Individuals
- Subchapter IV. Estates, Trusts and Beneficiaries
- Subchapter V. Partners and Partnerships
- Subchapter VI. Accounting Periods and Methods of Accounting
- Subchapter VII. Withholding of Tax
- Subchapter VIII. Returns and Payments of Tax
- Subchapter IX. Miscellaneous
- Subchapter X. Enforcement
- Subchapter XI. Criminal Offenses
- Subchapter XII. Miscellaneous
Chapter 13. Inheritance
- Subchapter I. Property Subject to Tax
- Subchapter II. Rates and Determination of Tax
- Subchapter III. Returns and Payment of Tax
- Subchapter IV. Procedure, Administration and Enforcement
Chapter 14. Gift Tax
Chapter 15. Estate Tax
Chapter 16. Pass-through Entities, Estates and Trusts
- Subchapter I. In General
- Subchapter II. Taxation of Pass-Through Entities and Their Members
- Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries
Chapter 17. Interstate Compromise Or Arbitration Of Death Taxes
Chapter 18. Land and Historic Resource Tax Credit
- Subchapter I. Land Donated for Conservation or Preservation
- Subchapter II. Historic Preservation and Repair
Chapter 19. Corporation Income Tax
Chapter 20. Business Tax Credits and Deductions
- Subchapter I. Neighborhood Assistance Tax Credit
- Subchapter II. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Business Facilities
- Subchapter III. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Targeted Areas
- Subchapter IV. Tax Credit and License Fee Reduction for Mitigation of Commuter Traffic During Peak Travel Periods
- Subchapter V. Green Industries Credits
- Subchapter VI. Commuter Benefits for State Employees
- Subchapter VII. Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations
- Subchapter VIII. Credit for Research and Development Expenses
- Subchapter IX. New Economy Jobs Program Credits
- Subchapter X. Business Finder's Fee Tax Credit [Effective Oct. 1, 2010]
Chapter 21. General Provisions Concerning Licenses
Chapter 23. Cost Of Occupational Licenses and Fees
Chapter 25. Contractors' License Requirements and Taxes
Chapter 27. Manufacturers' License Requirements and Taxes
Chapter 29. Retail and Wholesale Merchants' License Requirements and Taxes
Chapter 30. Motor Vehicle Document Fee and Automobile Dealer Handling Fee and License Fee
Chapter 33. Steam, Gas and Electric Companies
Chapter 35. Express Companies
Chapter 37. Carriers Of Passengers By Steam Power
Chapter 39. Railroads and Canal Companies
Chapter 41. Telegraph and Telephone Companies
Chapter 43. Use Tax On Leases Of Tangible Personal Property
Chapter 51. Motor Fuel Tax
- Subchapter I. Gasoline
- Subchapter II. Special Fuel
- Subchapter III. State Aid to Municipalities for Streets
Chapter 52. Motor Carriers Fuel Purchase Law
Chapter 53. Tobacco Product Tax
- Subchapter I. Definitions
- Subchapter II. Levy and Collection of Tax; License, Stamps
- Subchapter III. General Provisions
- Subchapter IV. Penalties and Enforcement
- Subchapter V. Forfeitures
- Subchapter VI. Delivery Sales of Any Tobacco Product
Chapter 54. Realty Transfer Tax
- Subchapter I. Realty Transfer Tax
- Subchapter II. Conservation Trust Fund, Assignment of Tax Revenue
Chapter 55. Public Utilities Taxes
Chapter 61. Lodging Tax
- Subchapter I. Lodging Tax Collection
- Subchapter II. County Convention and Visitors Bureaus
Chapter 63. Affiliated Finance Companies
Chapter 64. Headquarters Management Corporations