Delaware Code
Title 30 - State Taxes
Chapter 19. CORPORATION INCOME TAX

§ 1901. Definitions. - As used in this chapter: (1) “Administration services” means, in...

§ 1902. Imposition of tax on corporations; exemptions. - (a) Every domestic or foreign corporation that is not exempt...

§ 1903. Computation of taxable income. - (a) The “entire net income” of a corporation for any...

§ 1904. Returns. - (a) A tentative return, covering estimated income tax liability for...

§ 1905. Payment of tax. - The tax imposed by this chapter shall be payable as...

§ 1906. Short title. - This chapter shall be entitled “Delaware Corporate Income Tax Law...

§ 1907. Time of taking effect of tax. - The tax shall be first effective with respect to income...

§ 1908. Historic rehabilitation. - Any entity taxable under this section is eligible for tax...

§ 1909. Withholding of income tax on sale or exchange of real estate by nonresident corporations. - (a) Definitions. — (1) “Director” means the Director of the...

§ 1912. Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records. - (a) Any person who wilfully fails, neglects or refuses to...