Delaware Code
Title 5 - Banking
Chapter 18. TAXATION

§ 1801. Annual franchise tax; rate of taxation. - (a) A franchise tax is hereby imposed on the “taxable...

§ 1802. Report of net earnings and payment of tax; penalties. - (a) Within 75 days after the end of its fiscal...

§ 1803. Tax lien. - If any building and loan association shall fail to pay...

§ 1804. State corporation income tax; exemption. - All building and loan associations being taxed in accordance with...

§ 1805. Rules and regulations. - The State Bank Commissioner may, from time to time, adopt...

§ 1806. Exemption from other taxes. - The taxation of the income of the building and loan...

§ 1807. Secrecy of returns and information; penalty. - (a) Except in accordance with proper judicial order or as...

§ 1808. Abatements. - (a) The Commissioner is authorized to abate the unpaid portion...

§ 1809. Closing agreements. - The Commissioner, or any person authorized in writing by the...