Sections
Chapter 1 General Provisions 101 – 104
Chapter 3 Department of Finance 301 – 376
Chapter 5 Procedure, Administration and Enforcement 501 – 581
Chapter 11 Personal Income Tax 1101 – 1204
Chapter 15 Estate Tax 1501 – 1507
Chapter 16 Pass-through Entities, Estates and Trusts 1601 – 1640
Chapter 17 Interstate Compromise or Arbitration of Death Taxes 1701 – 1706
Chapter 18 Land and Historic Resource Tax Credit 1801 – 1817
Chapter 19 Corporation Income Tax 1901 – 1912
Chapter 20 Business Tax Credits and Deductions 2001 – 2097
Chapter 20A Veterans’ Opportunity Credit 20A-100 – 20A-104
Chapter 21 General Provisions Concerning Licenses 2101 – 2126
Chapter 23 Cost of Occupational Licenses and Fees 2301 – 2305
Chapter 25 Contractors’ License Requirements and Taxes 2501 – 2503
Chapter 27 Manufacturers’ License Requirements and Taxes 2701 – 2705
Chapter 29 Retail and Wholesale Merchants’ License Requirements and Taxes 2901 – 2912
Chapter 30 Motor Vehicle Document Fee and Automobile Dealer Handling Fee and License Fee 3001 – 3005
Chapter 31 Delaware Infrastructure Emergency Response Act 3101 – 3105
Chapter 33 Steam, Gas and Electric Companies 3301 – 3303
Chapter 43 Use Tax On Leases of Tangible Personal Property 4301 – 4307
Chapter 51 Motor Fuel Tax 5101 – 5166
Chapter 52 Motor Carriers Fuel Purchase Law 5201 – 5229
Chapter 53 Tobacco Product Tax 5301 – 5369
Chapter 54 Realty Transfer Tax 5401 – 5426
Chapter 55 Public Utilities Taxes 5501 – 5508
Chapter 61 Lodging Tax 6101 – 6123
Chapter 63 Affiliated Finance Companies 6301 – 6305
Chapter 64 Headquarters Management Corporations 6401 – 6407
Chapter 65 Nursing Facility Quality Assessments 6501 – 6503