Chapter

Public Utilities Taxes

Del. Code tit. 30, § 5501— Definitions
Del. Code tit. 30, § 5502— Imposition of tax; rate; adjustment of tariffs
Del. Code tit. 30, § 5503— Computation of tax
Del. Code tit. 30, § 5504— Payment of tax
Del. Code tit. 30, § 5505— Failure to file return or pay tax; interest and penalties [Repealed]
Del. Code tit. 30, § 5506— Exemptions
Del. Code tit. 30, § 5507— Rebate of tax for certain qualified activities
Del. Code tit. 30, § 5508— Sourcing rules for mobile telecommunications services
Del. Code tit. 30, §§ §§ 5509, 5510— §§ 5509, 5510. [Reserved.]