Delaware Code
Chapter 19. CORPORATION INCOME TAX
§ 1907. Time of taking effect of tax.

The tax shall be first effective with respect to income earned subsequent to December 31, 1957.

Structure 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.