State Taxes

Occupational and Business Licenses and Taxes

CHAPTER 39. Railroads and Canal Companies [Repealed].

§§ 3901-3909. Tax on net earnings of railroads and canals; annual statement and collection of tax; tax on locomotives, cars and trucks; tax on capital stock; ascertainment and collection of tax upon failure to make report or pay tax; nonpayment of taxes; penalties; warrant of Secretary of Finance to county receiver of taxes to collect taxes; commutation of state taxes of certain railroad companies; railroad and railway corporations organized under Title 26 [Repealed].

Repealed by 70 Del. Laws, c. 142, § 8.