(a) The fees, charges and premium taxes imposed by the State shall be in lieu of all county and municipal license fees and taxes upon the business of insurance in this State, excepting property taxes.
(b) The State hereby preempts the field of regulating or of imposing excise, privilege, franchise, income, license, permit, registration and similar taxes, licenses and fees upon insurers and their general agents, agents and other representatives as such, and on the intangible property of insurers or such representatives, and all political subdivisions or agencies thereof in this State are prohibited from regulating insurers or their general agents, agents and other representatives as such, and from imposing upon them any such tax, license or fee. However, this provision shall not prohibit the imposition by political subdivisions of taxes upon real and tangible personal property.
Structure Delaware Code
§ 702. General premium tax; underwriting profits tax.
§ 703. Privilege tax on certain domestic insurers.
§ 704. Tax on workers' compensation; employer's liability premiums.
§ 705. Reporting by insurers of gross premiums and payments to fire companies based thereon.
§ 706. Definitions of terms used in §§ 707-709 of this title.
§ 707. Special tax on gross premiums for benefit of police.
§ 708. Distribution of proceeds of tax.
§ 709. Registering information.
§ 710. Purpose, receipt, deposit of fees, fines and taxes.
§ 711. Refund of overpayments.