Corporation Income Tax

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Corporation Income Tax

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Section
1901

Definitions.

Section
1902

Imposition of tax on corporations; exemptions.

Section
1903

Computation of taxable income.

Section
1904

Returns.

Section
1905

Payment of tax.

Section
1906

Short title.

Section
1907

Time of taking effect of tax.

Section
1908

Historic rehabilitation.

Section
1909

Withholding of income tax on sale or exchange of real estate by nonresident corporations.

Section
1910, 1911

[Repealed].

Section
1912

Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records.

Section
1913-1916

Court action to compel furnishing of information; lien of tax; collection of tax; administration by Secretary of Finance [Repealed].

Section
1917, 1918

[Transferred].