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41 chapters · 626 sections in this title.
30 Del. C. § 1801. Short title.
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§ 1801. Short title. This subchapter shall be known as the “Delaware Land and Historic Resources Protection Incentives Act of 1999.”72 Del. Laws, c. 254, § 1; 73 Del. Laws, c. 6, § 1;
30 Del. C. § 1802. Findings and purpose.
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§ 1802. Findings and purpose. (a) The General Assembly finds: (1) That the State of Delaware’s unique natural resources, wildlife habitats, historic resources and resources of outdoor recreation are a significant benefit to the State and the public; (2) That the State of Delaware…
30 Del. C. § 1803. Definitions.
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§ 1803. Definitions. The following definitions shall apply to this subchapter: (1) “Delaware Heritage program” means the program within the Department of Natural Resources and Environmental Control, Division of Fish and Wildlife, that is responsible for inventory, research, data …
30 Del. C. § 1804. Tax credit available; land conveyed for conservation and preservation purposes.
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§ 1804. Tax credit available; land conveyed for conservation and preservation purposes. (a) There shall be allowed as a credit against the tax imposed by Chapters 11 and 19 of this title, an amount equal to 40% of the fair market value of any land or interest in land located in D…