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31 chapters · 735 sections in this title.
5 Del. C. § 1804. State corporation income tax; exemption.
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§ 1804. State corporation income tax; exemption. All building and loan associations being taxed in accordance with this chapter shall be exempt from the state corporation income tax beginning with the fiscal year for each such building and loan association in which this chapter s…
5 Del. C. § 1805. Rules and regulations.
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§ 1805. Rules and regulations. The State Bank Commissioner may, from time to time, adopt and promulgate rules and regulations for the reporting and collection of the franchise taxes imposed in accordance with this chapter and not inconsistent with this title.59 Del. Laws, c. 434,…
5 Del. C. § 1806. Exemption from other taxes.
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§ 1806. Exemption from other taxes. The taxation of the income of the building and loan associations under this chapter shall be in lieu of all taxes upon the capital, surplus, property and assets of such organization, except that no real estate owned by any such organization con…
5 Del. C. § 1807. Secrecy of returns and information; penalty.
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§ 1807. Secrecy of returns and information; penalty. (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Commissioner or any person who is an officer or employee in the Office of the Commissioner, or for any other offi…