State Taxes

Del. Code tit. 30

in effect

Contents

chapter16. Pass-Through Entities, Estates and Trusts chapter17. Interstate Compromise or Arbitration of Death Taxes chapter18. Land and Historic Resource Tax Credit chapter19. Corporation Income Tax chapter20. Business Tax Credits and Deductions chapter20A. Veterans’ Opportunity Credit chapter20B. Employer Tax Credit for Hiring Individuals with Disabilities chapter20C. Tax Credit for Automatic External Defibrillators chapter20D. Angel Investor Job Creation and Innovation Act [Expired]chapter20E. Organ and Bone Marrow Transplantation Tax Credit chapter20F. Delaware Entertainment Production Tax Credit chapter21. General Provisions Concerning Licenses chapter23. Cost of Occupational Licenses and Fees chapter25. Contractors’ License Requirements and Taxes chapter27. Manufacturers’ License Requirements and Taxes chapter29. Retail and Wholesale Merchants’ License Requirements and Taxes chapter30. Motor Vehicle Document Fee and Automobile Dealer Handling Fee and License Fee chapter31. Delaware Infrastructure Emergency Response Act chapter33. Steam, Gas and Electric Companies chapter35. Express Companies [Repealed].chapter37. Carriers of Passengers by Steam Power [Repealed].chapter39. Railroads and Canal Companies [Repealed].chapter41. Telegraph and Telephone Companies [Repealed].chapter43. Use Tax on Leases of Tangible Personal Property chapter51. Motor Fuel Tax chapter52. Motor Carriers Fuel Purchase Law chapter53. Tobacco Product Taxation and Licensing chapter54. Realty Transfer Tax chapter55. Public Utilities Taxes chapter61. Lodging Tax chapter62. Short-Term Rental Lodging Tax [For application of this chapter, see 84 Del. Laws, c. 474, § 7]chapter63. Affiliated Finance Companies chapter64. Headquarters Management Corporations chapter65. Nursing Facility Quality Assessments

Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c001/index.htmlFetched: 10/4/2026