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Delaware Code

11

Del. Code Ann. tit. 5, ch. 11

Taxation

1101Tax on net earnings 1101AAlternative annual franchise tax; rate of taxation 1102Statement of net income to be filed 1103Review of tax 1104Date of payment and collection of tax; estimated tax 1105Rate of taxation; credits [For application of this section, see 79 Del. Laws, c. 291, §§ 2 and 3]1106Disposition of taxes 1107Duties of Attorney General 1108[Reserved]1109State corporation income and other taxes; exemption 1110Severability 1111Period of limitation upon assessments 1112Period of limitation on credit or refund 1113Secrecy of returns and information; penalty 1114Abatements 1115Closing agreements