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

626 sections·Filtered byTitle 30✕

30 Del. C. § 1165. Change of status as resident or nonresident during the year.
0.5K chars
§ 1165. Change of status as resident or nonresident during the year. If an individual changes status during the taxable year from resident to nonresident or from nonresident to resident, the individual shall file a return for that portion of the year during which the individual i…
30 Del. C. § 1166. Computation of tax as resident and nonresident [Repealed].
0.1K chars
§ 1166. Computation of tax as resident and nonresident [Repealed]. Repealed by 68 Del. Laws, c. 82, § 8, effective July 1, 1991.
30 Del. C. § 1167. Minimum tax and prorating of exemptions.
0.7K chars
§ 1167. Minimum tax and prorating of exemptions. If an individual for any taxable year is required to file returns both as a resident and/or as a nonresident under § 1165 of this title: (1) Personal exemptions and the standard deduction shall be prorated between the 2 returns, to…
30 Del. C. § 1168. Time and place for filing returns and paying tax.
0.7K chars
§ 1168. Time and place for filing returns and paying tax. The income tax returns required by this chapter shall be filed on or before the thirtieth day of the fourth month following the close of the taxpayer’s taxable year. A person required to make and file a return under this c…

Showing 151–200 of 626

Page 4 of 13

← Previous Next →

30 Del. C. § 1169. Declarations of estimated tax.

1.6K chars

§ 1169. Declarations of estimated tax. (a) Every resident and nonresident individual or trust shall make a declaration of estimated tax for the taxable year in such form as the Director of Revenue may prescribe, if the estimated tax can reasonably be expected to exceed $800. For …

30 Del. C. § 1170. Filing of estimated tax returns and payment of estimated tax.

0.8K chars

§ 1170. Filing of estimated tax returns and payment of estimated tax. (a) The declaration and payment of estimated tax shall be filed or paid, as the case may be, on or before the dates prescribed by the laws of the United States for filing declarations and payment of estimated f…

30 Del. C. § 1171. Income taxes of members of armed forces on death.

2.9K chars

§ 1171. Income taxes of members of armed forces on death. (a) In the case of any individual who dies while in active service as a member of the armed forces of the United States, if such death occurred while serving in a combat zone (as determined under this section) or as a resu…

30 Del. C. § 1172. Procedures for contributions to the DE529 Education Savings Plan.

0.6K chars

§ 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].

0.2K chars

§ 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].

0.1K chars

§§ 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].

0.1K chars

§ 1176. Report of change in federal tax liability [Repealed]. Repealed by 68 Del. Laws, c. 187, § 5, effective Aug. 9, 1991.

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

0.3K chars

§ 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.

1.3K chars

§ 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.

0.8K chars

§ 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.

1.4K chars

§ 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.

1.1K chars

§ 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.

1.2K chars

§ 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.

2.3K chars

§ 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.

1.9K chars

§ 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.

2.1K chars

§ 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.

2.5K chars

§ 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.

1.8K chars

§ 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.

2.4K chars

§ 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].

0.1K chars

§ 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.

2.6K chars

§ 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.

2.8K chars

§ 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.

2.4K chars

§ 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].

0.2K chars

§ 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.

2.2K chars

§ 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].

0.9K chars

§ 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.

2.3K chars

§ 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.

1.9K chars

§ 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].

0.2K chars

§ 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].

0.1K chars

§ 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.

1.2K chars

§ 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.

1.9K chars

§ 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].

0.1K chars

§ 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].

0.2K chars

§§ 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].

0.4K chars

§§ 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].

0.2K chars

§§ 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].

0.1K chars

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

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

0.1K chars

§ 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].

0.1K chars

§ 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].

0.1K chars

§ 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].

0.1K chars

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

30 Del. C. § 1301-1314. Definitions; property included in gross estate — resident decedent; property included in gross estate — nonresident decedent; powers of appointment and certain income interests; jointly owned property; transfers in contemplation of death; transfers taking effect at or after death; revocable transfers; annuities; proceeds of life insurance; transfers for insufficient consideration; prior interests; charitable, educational, religious, etc., bequests; valuation of farm and small business real property [Repealed].

0.6K chars

§§ 1301-1314. Definitions; property included in gross estate — resident decedent; property included in gross estate — nonresident decedent; powers of appointment and certain income interests; jointly owned property; transfers in contemplation of death; transfers taking effect at …

30 Del. C. § 1321-1327. Basis of computation of tax; definition of beneficiary’s net taxable share of the gross estate; tax imposed; deductions allowable in determining value of each beneficiary’s taxable share of gross estate; credit for gift tax; regulations governing valuation of estates; credit for previously taxed property; special deduction for closely held business property [Repealed].

0.4K chars

§§ 1321-1327. Basis of computation of tax; definition of beneficiary’s net taxable share of the gross estate; tax imposed; deductions allowable in determining value of each beneficiary’s taxable share of gross estate; credit for gift tax; regulations governing valuation of estate…

30 Del. C. § 1341-1346. Inheritance tax returns; filing returns and payments — time and place; filing returns and payments — extension of time; allocation of inheritance tax and liability for payment; special lien for inheritance taxes; release of lien as to specific property [Repealed].

0.3K chars

§§ 1341-1346. Inheritance tax returns; filing returns and payments — time and place; filing returns and payments — extension of time; allocation of inheritance tax and liability for payment; special lien for inheritance taxes; release of lien as to specific property [Repealed]. R…

30 Del. C. § 1351-1353. Incorporation of certain personal income tax provisions — procedure and administration; enforcement; rules and regulations [Repealed].

0.2K chars

§§ 1351-1353. Incorporation of certain personal income tax provisions — procedure and administration; enforcement; rules and regulations [Repealed]. Repealed by 68 Del. Laws, c. 353, § 10, effective Jan. 1, 1999.

30 Del. C. § 1401-1409. Definitions; imposition; computation of tax; rates; filing returns; payment; incorporation of certain criminal penalties [Repealed].

0.2K chars

§§ 1401-1409. Definitions; imposition; computation of tax; rates; filing returns; payment; incorporation of certain criminal penalties [Repealed]. Repealed by 71 Del. Laws, c. 130, § 1.