Del. Code Ann. tit. 30, ch. 19 – Corporation Income Tax | Midpage

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Del. Code Ann. tit. 30, ch. 19

Corporation Income Tax

1901Definitions 1902Imposition of tax on corporations; exemptions 1903Computation of taxable income [For application of this section see 85 Del. Laws, c. 231, § 3]1904Returns 1905Payment of tax 1906Short title 1907Time of taking effect of tax 1908Historic rehabilitation 1909Withholding of income tax on sale or exchange of real estate by nonresident corporations 1910, 1911Interests and additions to the tax in case of deficiencies; addition to the tax in case of nonpayment; refunds [Repealed]1912Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records 1913-1916Court action to compel furnishing of information; lien of tax; collection of tax; administration by Secretary of Finance [Repealed]1917, 1918Short title; time of taking effect of tax [Transferred]