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This chapter shall be entitled “Delaware Corporate Income Tax Law of 1958.
Structure Delaware Code
Delaware Code
Title 30 - State Taxes
Chapter 19. CORPORATION INCOME TAX
§ 1901. Definitions.
§ 1902. Imposition of tax on corporations; exemptions.
§ 1903. Computation of taxable income.
§ 1904. Returns.
§ 1905. Payment of tax.
§ 1906. Short title.
§ 1907. Time of taking effect of tax.
§ 1908. Historic rehabilitation.
§ 1909. Withholding of income tax on sale or exchange of real estate by nonresident corporations.
§ 1912. Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records.