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Delaware Code
State Taxes
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Chapter
1
General Provisions
Chapter
3
Department of Finance
Chapter
5
Procedure, Administration and Enforcement
Chapter
11
Personal Income Tax
Chapter
13
Inheritance [Repealed].
Chapter
14
Gift Tax [Repealed].
Chapter
15
Estate Tax [Repealed].
Chapter
16
Pass-Through Entities, Estates and Trusts
Chapter
17
Interstate Compromise or Arbitration of Death Taxes
Chapter
18
Land and Historic Resource Tax Credit
Chapter
19
Corporation Income Tax
Chapter
20
Business Tax Credits and Deductions
Chapter
20A
Veterans’ Opportunity Credit
Chapter
20B
Employer Tax Credit for Hiring Individuals With Disabilities
Chapter
20C
Tax Credit for Automatic External Defibrillators
Chapter
21
General Provisions Concerning Licenses
Chapter
23
Cost of Occupational Licenses and Fees
Chapter
25
Contractors’ License Requirements and Taxes
Chapter
27
Manufacturers’ License Requirements and Taxes
Chapter
29
Retail and Wholesale Merchants’ License Requirements and Taxes
Chapter
30
Motor Vehicle Document Fee and Automobile Dealer Handling Fee and License Fee
Chapter
31
Delaware Infrastructure Emergency Response Act
Chapter
33
Steam, Gas and Electric Companies
Chapter
35
Express Companies [Repealed].
Chapter
37
Carriers of Passengers by Steam Power [Repealed].
Chapter
39
Railroads and Canal Companies [Repealed].
Chapter
41
Telegraph and Telephone Companies [Repealed].
Chapter
43
Use Tax on Leases of Tangible Personal Property
Chapter
51
Motor Fuel Tax
Chapter
52
Motor Carriers Fuel Purchase Law
Chapter
53
Tobacco Product Tax
Chapter
54
Realty Transfer Tax
Chapter
55
Public Utilities Taxes
Chapter
61
Lodging Tax
Chapter
63
Affiliated Finance Companies
Chapter
64
Headquarters Management Corporations
Chapter
65
Nursing Facility Quality Assessments