https://openjurist.org/state-code/de/30/toc/30.c33
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Title 30 — State Taxes
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State Taxes
Chapter
Steam, Gas and Electric Companies
Del. Code tit. 30, § 3301
— License requirements
Del. Code tit. 30, § 3302
— Exception as to municipalities; rural electric cooperatives
Del. Code tit. 30, § 3303
— Penalties