Delaware Code
Chapter 18. LAND AND HISTORIC RESOURCE TAX CREDIT
Subchapter I. Land Donated for Conservation or Preservation

§ 1801. Short title. - This subchapter shall be known as the “Delaware Land and...

§ 1802. Findings and purpose. - (a) The General Assembly finds: (1) That the State of...

§ 1803. Definitions. - The following definitions shall apply to this subchapter: (1) “Delaware...

§ 1804. Tax credit available; land conveyed for conservation and preservation purposes. - (a) There shall be allowed as a credit against the...

§ 1805. Administration. - (a) The Department, in consultation with the Department of State,...

§ 1806. Applicability, fiscal limitation and renewal. - (a) The tax credits provided by this subchapter shall apply...

§ 1807. Construction. - No part or segment of this subchapter shall be interpreted...