Title 30 Authenticated PDF

State Taxes

Part I

General Provisions; State Tax Agencies; Procedure and Enforcement

Chapter 1. GENERAL PROVISIONS
Chapter 3. DEPARTMENT OF FINANCE
Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT

Part II

Income, Inheritance and Estate Taxes

Chapter 11. PERSONAL INCOME TAX
Chapter 13. Inheritance [Repealed].
Chapter 14. Gift Tax [Repealed].
Chapter 15. Estate Tax [Repealed].
Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS
Chapter 17. INTERSTATE COMPROMISE OR ARBITRATION OF DEATH TAXES
Chapter 18. LAND AND HISTORIC RESOURCE TAX CREDIT
Chapter 19. CORPORATION INCOME TAX
Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS
Chapter 20A. Veterans’ Opportunity Credit
Chapter 20B. EMPLOYER TAX CREDIT FOR HIRING INDIVIDUALS WITH DISABILITIES
Chapter 20C. Tax Credit for Automatic External Defibrillators
Chapter 20D. Angel Investor Job Creation and Innovation Act [Expired]
Chapter 20E. Organ and Bone Marrow Transplantation Tax Credit

Part III

Occupational and Business Licenses and Taxes

Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES
Chapter 23. COST OF OCCUPATIONAL LICENSES AND FEES
Chapter 25. Contractors’ License Requirements and Taxes
Chapter 27. Manufacturers’ License Requirements and Taxes
Chapter 29. Retail and Wholesale Merchants’ License Requirements and Taxes
Chapter 30. MOTOR VEHICLE DOCUMENT FEE AND AUTOMOBILE DEALER HANDLING FEE AND LICENSE FEE
Chapter 31. DELAWARE INFRASTRUCTURE EMERGENCY RESPONSE ACT
Chapter 33. STEAM, GAS AND ELECTRIC COMPANIES
Chapter 35. Express Companies [Repealed].
Chapter 37. Carriers of Passengers by Steam Power [Repealed].
Chapter 39. Railroads and Canal Companies [Repealed].
Chapter 41. Telegraph and Telephone Companies [Repealed].
Chapter 43. USE TAX ON LEASES OF TANGIBLE PERSONAL PROPERTY

Part IV

Commodity Taxes

Chapter 51. MOTOR FUEL TAX
Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW
Chapter 53. Tobacco Product Taxation and Licensing
Chapter 54. REALTY TRANSFER TAX
Chapter 55. PUBLIC UTILITIES TAXES

Part V

Public Accommodation Taxes

Chapter 61. LODGING TAX
Chapter 62. Short-Term Rental Lodging Tax [For application of this chapter, see 84 Del. Laws, c. 474, § 6]

Part VI

Miscellaneous Taxes

Chapter 63. AFFILIATED FINANCE COMPANIES
Chapter 64. HEADQUARTERS MANAGEMENT CORPORATIONS
Chapter 65. NURSING FACILITY QUALITY ASSESSMENTS