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  6. Title 5 - Banking
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  8. Chapter 11. Taxation


Chapter 11. Taxation


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