Title 30 — State Taxes
40 chapters · 199 sections in this title.
30 Del. C. § 1501. Definitions relating to this chapter [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
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§ 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 Laws, c. 52, § 2] [Repealed].71 Del.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 Laws, c. 162, § 1; repealed by 81 Del.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 Laws, c. 52, § 2] [Repealed].
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§ 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 Laws, c. 52, § 2] [Repealed].71 Del.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 Laws, c. 162, § 1; repealed by 81 Del.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 Laws, c. 52, § 2] [Repealed].
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§ 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 Laws, c. 52, § 2] [Repealed].71 Del.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 Laws, c. 162, § 1; repealed by 81 Del.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.;
30 Del. C. § 1504. Tax on transfers of nonresident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
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§ 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 Laws, c. 52, § 2] [Repealed].71 Del.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 Laws, c. 162, § 1; repealed by 81 Del.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 Laws, c. 52, § 2] [Repealed].
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§ 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 Laws, c. 52, § 2] [Repealed].71 Del.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 Laws, c. 162, § 1; repealed by 81 Del.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].
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§ 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].
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§ 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].
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§ 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].
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§§ 1509, 1510. Refund of taxes erroneously paid; procedure and administration [Repealed]. Repealed by 68 Del. Laws, c. 187, § 11, effective Aug. 9, 1991.