Chapter

Corporation Income Tax

Del. Code tit. 30, § 1901— Definitions
Del. Code tit. 30, § 1902— Imposition of tax on corporations; exemptions
Del. Code tit. 30, § 1903— Computation of taxable income [For application of this section see 85 Del. Laws, c. 231, § 3]
Del. Code tit. 30, § 1904— Returns
Del. Code tit. 30, § 1905— Payment of tax
Del. Code tit. 30, § 1906— Short title
Del. Code tit. 30, § 1907— Time of taking effect of tax
Del. Code tit. 30, § 1908— Historic rehabilitation
Del. Code tit. 30, § 1909— Withholding of income tax on sale or exchange of real estate by nonresident corporations
Del. Code tit. 30, §§ 1910, 1911— Interests and additions to the tax in case of deficiencies; addition to the tax in case of nonpayment; refunds [Repealed]
Del. Code tit. 30, § 1912— Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records
Del. Code tit. 30, §§ 1913-1916— Court action to compel furnishing of information; lien of tax; collection of tax; administration by Secretary of Finance [Repealed]
Del. Code tit. 30, §§ 1917, 1918— Short title; time of taking effect of tax [Transferred]