Title 30 — State Taxes
40 chapters · 199 sections in this title.
30 Del. C. § 1901. Definitions.
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§ 1901. Definitions. As used in this chapter: (1) “Administration services” means, in each case with respect to intangible investments (as such term is defined in § 1902(b)(8) of this title): a. Clerical; b. Accounting; c. Bookkeeping; d. Data processing; e. Internal auditing; f.…
30 Del. C. § 1902. Imposition of tax on corporations; exemptions.
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§ 1902. Imposition of tax on corporations; exemptions. (a) Every domestic or foreign corporation that is not exempt under subsection (b) of this section shall annually pay a tax of 8.7 percent on its taxable income, computed in accordance with § 1903 of this title, which shall be…
30 Del. C. § 1903. Computation of taxable income [For application of this section see 85 Del. Laws, c. 231, § 3].
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§ 1903. Computation of taxable income [For application of this section see 85 Del. Laws, c. 231, § 3]. (a) The “entire net income” of a corporation for any income year means the amount of its federal taxable income for such year as computed for purposes of the federal income tax …
30 Del. C. § 1904. Returns.
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§ 1904. Returns. (a) A tentative return, covering estimated income tax liability for the current income year, to be in such form and containing such information as the Secretary of Finance shall prescribe, shall be filed with the Secretary of Finance as follows: In the case of a …
30 Del. C. § 1905. Payment of tax.
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§ 1905. Payment of tax. The tax imposed by this chapter shall be payable as follows: (1) Calendar year corporations. — a. Except as provided in paragraph (1)b. of this section, 50% of the estimated tax liability for the current taxable year shall be paid with the tentative return…
30 Del. C. § 1906. Short title.
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§ 1906. Short title. This chapter shall be entitled “Delaware Corporate Income Tax Law of 1958.”30 Del. C. 1953, § 1918; 51 Del. Laws, c. 298; 51 Del. Laws, c. 315, § 14; 68 Del. Laws, c. 187, §§ 12, 14;
30 Del. C. § 1907. Time of taking effect of tax.
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§ 1907. Time of taking effect of tax. The tax shall be first effective with respect to income earned subsequent to December 31, 1957.30 Del. C. 1953, § 1920; 51 Del. Laws, c. 298; 51 Del. Laws, c. 315, § 16; 68 Del. Laws, c. 187, §§ 12, 14;
30 Del. C. § 1908. Historic rehabilitation.
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§ 1908. Historic rehabilitation. Any entity taxable under this section is eligible for tax credits in accordance with the Historic Preservation Tax Credit Act (Chapter 18 of this title), which credits shall be against taxes imposed under this chapter; provided, however, that all …
30 Del. C. § 1909. Withholding of income tax on sale or exchange of real estate by nonresident corporations.
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§ 1909. Withholding of income tax on sale or exchange of real estate by nonresident corporations. (a) Definitions. — (1) “Director” means the Director of the Division of Revenue or the Secretary of Finance of the State. (2) “Nonresident corporation” means, for purposes of this se…
30 Del. C. § 1910 , 1911. Interests and additions to the tax in case of deficiencies; addition to the tax in case of nonpayment; refunds [Repealed].
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§§ 1910, 1911. Interests and additions to the tax in case of deficiencies; addition to the tax in case of nonpayment; refunds [Repealed]. Repealed by 68 Del. Laws, c. 187, § 12, effective Jan. 1, 1992.
30 Del. C. § 1912. Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records.
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§ 1912. Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records. (a) Any person who wilfully fails, neglects or refuses to make a return or to pay the tax as prescribed in this chapter or who shall refuse to permit the Secretary …
30 Del. C. § 1913-1916. Court action to compel furnishing of information; lien of tax; collection of tax; administration by Secretary of Finance [Repealed].
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§§ 1913-1916. Court action to compel furnishing of information; lien of tax; collection of tax; administration by Secretary of Finance [Repealed]. Repealed by 68 Del. Laws, c. 187, § 12, effective Jan. 1, 1992.
30 Del. C. § 1917 , 1918. Short title; time of taking effect of tax [Transferred].
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§§ 1917, 1918. Short title; time of taking effect of tax [Transferred]. Transferred.