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Delaware Statutes, Title 30

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Delaware/Statutes

← All Delaware coverage

Title 30, State Taxes

41 chapters · 626 sections in this title.

All chapters in Title 30626 Ch 11, PERSONAL INCOME TAX88 Ch 5, PROCEDURE, ADMINISTRATION AND ENFORC…60 Ch 20, BUSINESS TAX CREDITS AND DEDUCTIONS60 Ch 51, MOTOR FUEL TAX55 Ch 53, Tobacco Product Taxation and Licensing45 Ch 3, DEPARTMENT OF FINANCE42 Ch 52, Motor Carriers Fuel Purchase Law29 Ch 21, General Provisions Concerning Licenses26 Ch 16, PASS-THROUGH ENTITIES, ESTATES AND T…21 Ch 54, REALTY TRANSFER TAX20 Ch 18, LAND AND HISTORIC RESOURCE TAX CREDIT14 Ch 19, Corporation Income Tax13 Ch 29, Retail and Wholesale Merchants’ Lice…12 Ch 20f, Delaware Entertainment Production Ta…11

88 sections·Filtered byTitle 30✕Ch 11✕

30 Del. C. § 1172. Procedures for contributions to the DE529 Education Savings Plan.
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§ 1172. Procedures for contributions to the DE529 Education Savings Plan. (a) The Secretary of Finance shall provide on the Delaware income tax return a means by which an individual claiming and entitled to a refund on such return may elect to have the amount of such refund depos…
30 Del. C. § 1173. General requirements concerning returns; notices; records and statements [Repealed].
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§ 1173. General requirements concerning returns; notices; records and statements [Repealed]. Repealed by 68 Del. Laws, c. 187, § 5, effective Aug. 9, 1991.
30 Del. C. § 1174 , 1175. Partnership return; Information returns [Repealed].
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§§ 1174, 1175. Partnership return; Information returns [Repealed]. Repealed by 72 Del. Laws, c. 467, § 7, effective July 18, 2000.
30 Del. C. § 1176. Report of change in federal tax liability [Repealed].
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§ 1176. Report of change in federal tax liability [Repealed]. Repealed by 68 Del. Laws, c. 187, § 5, effective Aug. 9, 1991.

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30 Del. C. § 1180. Administration of charitable donations through the personal income tax return.

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§ 1180. Administration of charitable donations through the personal income tax return. No more than 21 charitable organizations or funds may be included on the personal income tax return for purposes of donations by taxpayers.81 Del. Laws, c. 446, § 3;

30 Del. C. § 1181. Procedures for contributions to the Delaware Nongame Fish and Wildlife, Habitat and Natural Areas Preservation Fund.

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§ 1181. Procedures for contributions to the Delaware Nongame Fish and Wildlife, Habitat and Natural Areas Preservation Fund. (a) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a cont…

30 Del. C. § 1182. Organ and Tissue Donor Awareness Trust Fund.

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§ 1182. Organ and Tissue Donor Awareness Trust Fund. (a) The Division of Revenue shall provide a space on the state individual income tax form or schedule whereby an individual may voluntarily designate a contribution of any amount desired to the Organ and Tissue Donor Awareness …

30 Del. C. § 1182A. Beau Biden Foundation.

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§ 1182A. Beau Biden Foundation. (a) There is hereby established, within the Office of the State Treasurer, an account for the benefit of the Beau Biden Foundation for the Protection of Children, for individuals who claim an overpayment of taxes to designate an amount to be deposi…

30 Del. C. § 1183. Emergency Housing Assistance Fund.

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§ 1183. Emergency Housing Assistance Fund. (a) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of any amount to the Delaware Emergency Housing Assistance Fund establish…

30 Del. C. § 1184. SL24: UnLocke the Light Foundation.

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§ 1184. SL24: UnLocke the Light Foundation. (a) There is hereby established an SL24: UnLocke the Light Foundation Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to de…

30 Del. C. § 1185. Delaware Breast Cancer Education and Early Detection Fund.

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§ 1185. Delaware Breast Cancer Education and Early Detection Fund. (a) There is hereby established a Breast Cancer Education and Early Detection Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who hav…

30 Del. C. § 1186. Delaware Combined Campaign for Justice Fund.

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§ 1186. Delaware Combined Campaign for Justice Fund. (a) There is hereby established a Delaware Combined Campaign for Justice Fund for individuals who claim an overpayment of taxes to designate a portion of the overpayment to be paid to the Fund, or individuals who have an income…

30 Del. C. § 1187. Delaware Diabetes Education Fund.

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§ 1187. Delaware Diabetes Education Fund. (a) There is hereby established a Delaware Diabetes Education Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account for individuals who have an income tax liability to designate a…

30 Del. C. § 1188. Delaware Veterans’ Home Fund.

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§ 1188. Delaware Veterans’ Home Fund. (a) There is hereby established a Delaware Veterans’ Home Fund within the Secretary of State’s office for: (1) Individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account for individuals who have an…

30 Del. C. § 1189. Delaware National Guard and Reserve Emergency Assistance Fund.

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§ 1189. Delaware National Guard and Reserve Emergency Assistance Fund. (a) Any individual or married couple filing a joint tax return, who claims an overpayment of taxes on an income tax return may designate a contribution to be deducted from the refund that would otherwise be pa…

30 Del. C. § 1190. Delaware Juvenile Diabetes Fund.

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§ 1190. Delaware Juvenile Diabetes Fund. (a) There is hereby established a Delaware Juvenile Diabetes Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an a…

30 Del. C. § 1191. Delaware Children’s Fund [Repealed].

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§ 1191. Delaware Children’s Fund [Repealed].77 Del. Laws, c. 145, § 1; repealed by 84 Del. Laws, c. 280, § 1, effective June 27, 2024.;

30 Del. C. § 1192. The Delaware Ovarian Cancer Foundation.

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§ 1192. The Delaware Ovarian Cancer Foundation. (a) To honor and memorialize the lives of Cynthia Waterman and Sidney DeSmyter and all other women who have fought valiantly against the ravages of ovarian cancer, but lost, the Delaware Ovarian Cancer Foundation is hereby establish…

30 Del. C. § 1193. The Delaware Chapter of the National Multiple Sclerosis Society Fund.

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§ 1193. The Delaware Chapter of the National Multiple Sclerosis Society Fund. (a) The Delaware Chapter of the National Multiple Sclerosis Society Fund (Fund) is hereby established for use by individuals who claim an overpayment of taxes to designate an amount to be deposited in a…

30 Del. C. § 1194. White Clay Creek Wild and Scenic River Restoration Fund.

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§ 1194. White Clay Creek Wild and Scenic River Restoration Fund. (a) There is hereby established a White Clay Creek Wild and Scenic River Restoration Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or for individual…

30 Del. C. § 1195. Senior Trust Fund [For application of repeal of this section, see 85 Del. Laws, c. 65, § 29(b)] [Repealed].

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§ 1195. Senior Trust Fund [For application of repeal of this section, see 85 Del. Laws, c. 65, § 29(b)] [Repealed].78 Del. Laws, c. 370, § 1; 84 Del. Laws, c. 360, § 1; repealed by 85 Del. Laws, c. 65, § 29(a), effective Jan. 1, 2025.;

30 Del. C. § 1196. Home Of The Brave Foundation Fund.

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§ 1196. Home Of The Brave Foundation Fund. (a) There is hereby established a Home Of The Brave Foundation Fund for use by individuals who claim an overpayment of taxes to designate an amount to be deposited in an account for the Fund, or for use by individuals who have an income …

30 Del. C. § 1197. Delaware Veterans Trust Fund [For application of this section, see 85 Del. Laws, c. 137, § 12].

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§ 1197. Delaware Veterans Trust Fund [For application of this section, see 85 Del. Laws, c. 137, § 12]. (a) The Division of Revenue shall provide a space on the Delaware income tax return form or schedule whereby an individual may voluntarily designate a contribution of any amoun…

30 Del. C. § 1198. Protecting Delaware’s Children Fund.

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§ 1198. Protecting Delaware’s Children Fund. (a) There is hereby established a Protecting Delaware’s Children Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to design…

30 Del. C. § 1199. Habitat for Humanity of Delaware Fund.

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§ 1199. Habitat for Humanity of Delaware Fund. (a) There is hereby established a Habitat for Humanity of Delaware Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to de…

30 Del. C. § 1200. Central Delaware Habitat for Humanity Fund [Repealed].

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§ 1200. Central Delaware Habitat for Humanity Fund [Repealed].81 Del. Laws, c. 176, § 1; repealed by 82 Del. Laws, c. 34, § 2, effective June 5, 2019.;

30 Del. C. § 1201. Sussex County Habitat for Humanity Fund [Repealed].

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§ 1201. Sussex County Habitat for Humanity Fund [Repealed].81 Del. Laws, c. 176, § 1; repealed by 82 Del. Laws, c. 34, § 3, effective June 5, 2019.;

30 Del. C. § 1202. Food Bank of Delaware Fund.

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§ 1202. Food Bank of Delaware Fund. (a) There is hereby established a Food Bank of Delaware Fund for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or individuals who have an income tax liability to designate an amount to b…

30 Del. C. § 1203. Pediatric Cancer Research Fund.

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§ 1203. Pediatric Cancer Research Fund. (a) There is hereby established a Pediatric Cancer Research Fund account for the benefit of the Andrew McDonough B+ Foundation, for individuals who claim an overpayment of taxes to designate an amount to be deposited in such an account or i…

30 Del. C. § 1204. Income taxes of members of armed forces on death [Transferred].

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§ 1204. Income taxes of members of armed forces on death [Transferred]. Transferred.

30 Del. C. § 1205-1209. Setoff between refund and debt to claimant agency — Authorized; definitions; regulations; remedy not exclusive; joint and combined returns [Repealed].

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§§ 1205-1209. Setoff between refund and debt to claimant agency — Authorized; definitions; regulations; remedy not exclusive; joint and combined returns [Repealed]. Repealed by 68 Del. Laws, c. 187, § 5, effective Jan. 1, 1992.

30 Del. C. § 1211-1224. Timely mailing; collection procedures; issuance of warrant; lien of tax; extension; release of lien; nonresident taxpayer; action for recovery of taxes; income tax claims of other states; order to compel compliance; transferees; jeopardy assessments; bankruptcy or receivership; general powers of State Tax Commissioner; closing agreements [Repealed].

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§§ 1211-1224. Timely mailing; collection procedures; issuance of warrant; lien of tax; extension; release of lien; nonresident taxpayer; action for recovery of taxes; income tax claims of other states; order to compel compliance; transferees; jeopardy assessments; bankruptcy or r…

30 Del. C. § 1231-1233. Attempt to evade or defeat tax; penalty; failure to collect or pay over; penalty; failure to file return, supply information or pay tax; penalty [Repealed].

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§§ 1231-1233. Attempt to evade or defeat tax; penalty; failure to collect or pay over; penalty; failure to file return, supply information or pay tax; penalty [Repealed]. Repealed by 69 Del. Laws, c. 369, § 2, effective July 12, 1994.

30 Del. C. § 1234. False statements [Repealed].

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§ 1234. False statements [Repealed]. Repealed by 66 Del. Laws, c. 161, § 2, effective July 13, 1987.

30 Del. C. § 1235. Limitations [Repealed].

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§ 1235. Limitations [Repealed]. Repealed by 69 Del. Laws, c. 369, § 2, effective July 12, 1994.

30 Del. C. § 1241. Secrecy of returns and information; penalty [Repealed].

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§ 1241. Secrecy of returns and information; penalty [Repealed]. Repealed by 67 Del. Laws, c. 40, § 2, effective June 27, 1989.

30 Del. C. § 1242. Inspection of returns by federal, state and local officials [Repealed].

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§ 1242. Inspection of returns by federal, state and local officials [Repealed]. Repealed by 68 Del. Laws, c. 187, § 25, effective Aug. 9, 1991.

30 Del. C. § 1243. Short title [Repealed].

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§ 1243. Short title [Repealed]. Repealed by 68 Del. Laws, c. 187, § 5, effective Jan. 1, 1992.