Delaware Code
Title 30 - State Taxes
Chapter 1. GENERAL PROVISIONS

§ 101. Definitions. - As used in this title: (1) “Board” means the Tax...

§ 102. Limitation upon tax levy; personal property. - (a) No tax shall be levied, assessed or collected by...

§ 103. Bonds of City of Wilmington exempt. - All bonds of the City of Wilmington are exempt from...

§ 104. Reciprocal collection of taxes; recognition of laws of other states; official to bring action; meaning of taxes. - (a) The courts of this State shall recognize and enforce...