Shares of the capital stock of corporations created under the laws of this State, when owned by persons or corporations without this State, shall not be subject to taxation by any law now existing or hereafter to be made.
Taxation of stock owned by persons or corporations without the State
Del. Const. art. IX, § 6 — under Corporations.
Del. Const. art. IX, § 6
Taxation of stock owned by persons or corporations without the State