Delaware Code
Title 30 - State Taxes
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...

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...