Delaware Code
Title 5 - Banking
Chapter 11. TAXATION

§ 1101. Tax on net earnings. - (a) A franchise tax is hereby imposed on the “taxable...

§ 1101A. Alternative annual franchise tax; rate of taxation. - (a) Any banking organization or trust company required to pay...

§ 1102. Statement of net income to be filed. - (a) For purposes of assessment, the president, treasurer or other...

§ 1103. Review of tax. - The assessment of tax under this chapter shall be reviewed...

§ 1104. Date of payment and collection of tax; estimated tax. - (a) Taxes imposed under this chapter are due and payable...

§ 1105. Rate of taxation; credits [For application of this section, see 79 Del. Laws, c. 291, §§ 2 and 3]. - (a) The rate of tax upon the taxable income of...

§ 1106. Disposition of taxes. - All moneys collected or received under this chapter shall be...

§ 1107. Duties of Attorney General. - The Attorney General shall act as the legal representative of...

§ 1109. State corporation income and other taxes; exemption. - Notwithstanding Title 30, all banking organizations, trust companies and federal...

§ 1110. Severability. - If any provision of this chapter or the application of...

§ 1111. Period of limitation upon assessments. - (a) Except as otherwise provided in this section, the amount...

§ 1112. Period of limitation on credit or refund. - Claim for a credit or refund of an overpayment of...

§ 1113. Secrecy of returns and information; penalty. - (a) Except in accordance with proper judicial order or as...

§ 1114. Abatements. - (a) The Commissioner is authorized to abate the unpaid portion...

§ 1115. Closing agreements. - The Commissioner, or any person authorized in writing by the...