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Sections |
Chapter 1 |
General Provisions |
101 – 104 |
Chapter 3 |
Department of Finance |
301 – 376 |
Chapter 5 |
Procedure, Administration and Enforcement |
501 – 581 v2 |
Chapter 11 |
Personal Income Tax |
1101 – 1211-1224 |
Chapter 13 |
Inheritance [Repealed]. |
1301-1314 – 1341-1346 |
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 20B |
Employer Tax Credit for Hiring Individuals With Disabilities |
20B-100 – 20B-104 |
Chapter 20C |
Tax Credit for Automatic External Defibrillators |
20C-100 – 20C-101 |
Chapter 20D |
Angel Investor Job Creation and Innovation Act [Expired] |
20D-101 – 20D-110 |
Chapter 20E |
Organ and Bone Marrow Transplantation Tax Credit |
20E-101 – 20E-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 – 5180 |
Chapter 52 |
Motor Carriers Fuel Purchase Law |
5201 – 5229 |
Chapter 53 |
Tobacco Product Taxation and Licensing |
5301 – 5369 |
Chapter 54 |
Realty Transfer Tax |
5401 – 5426 |
Chapter 55 |
Public Utilities Taxes |
5501 – 5508 |
Chapter 61 |
Lodging Tax |
6101 – 6122 |
Chapter 63 |
Affiliated Finance Companies |
6301 – 6305 |
Chapter 64 |
Headquarters Management Corporations |
6401 – 6407 |
Chapter 65 |
Nursing Facility Quality Assessments |
6501 – 6503 |