TITLE 30


State Taxes


Occupational and Business Licenses and Taxes


CHAPTER 39. RAILROADS AND CANAL COMPANIES


§§ 3901-3909. Tax on net earnings of railroads and canals; annual statement and collection of tax; tax on locomotives, cars
and trucks; tax on capital stock; ascertainment and collection of tax upon failure to make report or pay tax; nonpayment of
taxes; penalties; warrant of Secretary of Finance to county receiver of taxes to collect taxes; commutation of state taxes
of certain railroad companies; railroad and railway corporations organized under Title 26.


Repealed by 70 Del. Laws, c. 142, § 8.