Delaware Code
Chapter 18. TAXATION
§ 1804. State corporation income tax; exemption.

All building and loan associations being taxed in accordance with this chapter shall be exempt from the state corporation income tax beginning with the fiscal year for each such building and loan association in which this chapter shall become effective.

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Structure Delaware Code

Delaware Code

Title 5 - Banking

Chapter 18. TAXATION

§ 1801. Annual franchise tax; rate of taxation.

§ 1802. Report of net earnings and payment of tax; penalties.

§ 1803. Tax lien.

§ 1804. State corporation income tax; exemption.

§ 1805. Rules and regulations.

§ 1806. Exemption from other taxes.

§ 1807. Secrecy of returns and information; penalty.

§ 1808. Abatements.

§ 1809. Closing agreements.