Delaware Code
Chapter 18. LAND AND HISTORIC RESOURCE TAX CREDIT
Subchapter II. Historic Preservation And Repair

§ 1811. Statement of purpose; short title. - (a) The General Assembly finds and declares that many properties...

§ 1812. Definitions. - The following words, terms and phrases, when used in this...

§ 1813. Preservation and repair of historic structures; tax credits; sunset. - (a) Any person incurring qualified expenditures pursuant to this subchapter...

§ 1814. Preservation tax credits; distribution, transfer and assignment. - (a) Any person eligible for credit under this subchapter, except...

§ 1815. Preservation tax credits; procedures and administration. - (a) The Delaware State Historic Preservation Office is hereby established...

§ 1816. Total amount of credits permitted in each fiscal year; allocation of such credits. - (a) The maximum amount of credit awards under this chapter...

§ 1817. Appeals. - (a) Where any taxpayer or other person who has applied...