https://openjurist.org/state-code/de/30/toc/30.c20C
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Title 30 — State Taxes
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State Taxes
Chapter
Tax Credit for Automatic External Defibrillators
Del. Code tit. 30, § 20C-100
— Declaration of policy
Del. Code tit. 30, § 20C-101
— Tax credit for automatic external defibrillator placed in service