Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choiceshello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution

Knowledge

Search Polipedia
Daily Briefings
Calculators
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choices

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

Delaware Statutes, Title 30

™

Your Policy Risk Impact Agent

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

9 sections·Filtered byTitle 30✕Ch 15✕

30 Del. C. § 1501. Definitions relating to this chapter [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
0.3K chars
§ 1501. Definitions relating to this chapter [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].71 Del. Laws, c. 353, § 18; 77 Del. Laws, c. 85, § 1; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. …
30 Del. C. § 1502. Tax on transfers of resident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
0.3K chars
§ 1502. Tax on transfers of resident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].71 Del. Laws, c. 353, § 19; 77 Del. Laws, c. 85, §§ 2, 3; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective J…
30 Del. C. § 1503. Credit for taxes paid to another state; limitation [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
0.3K chars
§ 1503. Credit for taxes paid to another state; limitation [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].71 Del. Laws, c. 353, § 20; 72 Del. Laws, c. 104, § 6; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018.;
Tax on transfers of nonresident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].

30 Del. C. § 1504.

0.3K chars

§ 1504. Tax on transfers of nonresident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].71 Del. Laws, c. 353, § 21; 77 Del. Laws, c. 85, § 4; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Ja…

30 Del. C. § 1505. Returns; time to file return and pay tax [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].

0.3K chars

§ 1505. Returns; time to file return and pay tax [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].71 Del. Laws, c. 353, § 22; 75 Del. Laws, c. 198, § 1; 77 Del. Laws, c. 85, § 5; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81 Del. La…

30 Del. C. § 1506. Collection and payment of tax out of estate; liability of the personal representative [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].

0.3K chars

§ 1506. Collection and payment of tax out of estate; liability of the personal representative [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].71 Del. Laws, c. 353, § 23; 70 Del. Laws, c. 186, § 1; repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, …

30 Del. C. § 1507. Assessment of tax; special lien for estate taxes [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].

0.3K chars

§ 1507. Assessment of tax; special lien for estate taxes [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].71 Del. Laws, c. 353, § 25; 75 Del. Laws, c. 198, § 2; 77 Del. Laws, c. 85, § 6; 79 Del. Laws, c. 11, § 1; 79 Del. Laws, c. 162, § 1; repealed by 81…

30 Del. C. § 1508. Final settlement of executor’s or administrator’s accounts [Repealed].

0.1K chars

§ 1508. Final settlement of executor’s or administrator’s accounts [Repealed]. Repealed by 71 Del. Laws, c. 353, § 24, effective Jan. 1, 1999.

30 Del. C. § 1509 , 1510. Refund of taxes erroneously paid; procedure and administration [Repealed].

0.2K chars

§§ 1509, 1510. Refund of taxes erroneously paid; procedure and administration [Repealed]. Repealed by 68 Del. Laws, c. 187, § 11, effective Aug. 9, 1991.