Title 30 — State Taxes
40 chapters · 199 sections in this title.
30 Del. C. § 101. Definitions.
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§ 101. Definitions. As used in this title: (1) “Board” means the Tax Appeal Board. (2) “Department” means the Department of Finance. (3) “Notice,” “notification” or “receipt,” required to be given or provided for by this title, means a written notice, notification or receipt, con…
30 Del. C. § 102. Limitation upon tax levy; personal property.
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§ 102. Limitation upon tax levy; personal property. (a) No tax shall be levied, assessed or collected by this State upon personal property whether tangible or intangible. (b) Subsection (a) of this section shall not be construed as having any effect upon any: (1) Estate, income o…
30 Del. C. § 103. Bonds of City of Wilmington exempt.
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§ 103. Bonds of City of Wilmington exempt. All bonds of the City of Wilmington are exempt from taxation under any law of this State.Code 1852, §§ 184, 185; 17 Del. Laws, c. 207, § 101; Code 1915, § 1098; Code 1935, § 1258; 30 Del. C. 1953, § 103;
30 Del. C. § 104. Reciprocal collection of taxes; recognition of laws of other states; official to bring action; meaning of taxes.
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§ 104. Reciprocal collection of taxes; recognition of laws of other states; official to bring action; meaning of taxes. (a) The courts of this State shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state or the District of Columbia whi…
30 Del. C. § 105. Sunset repeal of tax preferences [Repealed].
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§ 105. Sunset repeal of tax preferences [Repealed]. Repealed by 68 Del. Laws, c. 201, § 1, effective Feb. 5, 1992.