General Provisions

Del. Code tit. 30, ch. 1
in effect

Del. Code tit. 30, § 101 Definitions.

As used in this title: (1) “Board” means the Tax Appeal Board. (2) “Department” means the Department of Finance. (3) “Notice,” “notification” or “receipt,” required to be given or provided for by this title, means a written notice, notification or receipt, contained in a sealed envelope, addressed to the taxable at the last known address and deposited in the United States mails unless delivered to the taxable in person or to a representative or agent. (4) “Secretary” and “Secretary of Finance” mean the Secretary of Finance or a duly authorized designee; provided, that any such delegation of authority is consistent with Chapter 83 of Title 29. (5) “Taxable” means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title.

Del. Code tit. 30, § 102 Limitation upon tax levy; personal property.

(a) No tax shall be levied, assessed or collected by this State upon personal property whether tangible or intangible. (b) Subsection (a) of this section shall not be construed as having any effect upon any: (1) Estate, income or other excise tax law of this State; (2) Lands held under lease or demise; (3) Buildings, improvements, equipment or structures of any nature made or erected upon lands so held under lease or demise; or (4) Poles or wires maintained thereon other than for enclosing lands.

Del. Code tit. 30, § 103 Bonds of City of Wilmington exempt.

All bonds of the City of Wilmington are exempt from taxation under any law of this State.

Del. Code tit. 30, § 104 Reciprocal collection of taxes; recognition of laws of other states; official to bring action; meaning of taxes.

(a) The courts of this State shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state or the District of Columbia which extends a like comity in respect of the liability for taxes lawfully imposed by the laws of this State. (b) The officials of such other states or the District of Columbia are authorized to bring action in the courts of this State for the collection of such taxes and the certification of the secretary of state of such other state or comparable official in the District of Columbia that such officials have the authority to collect the taxes so to be collected by such action shall be conclusive proof of that authority. (c) The term “taxes” as herein referred to shall mean taxes similar to those imposed under this article, together with all lawful interest charges and penalties added thereto.

Del. Code tit. 30, § 105 Sunset repeal of tax preferences [Repealed].

Repealed by 68 Del. Laws, c. 201, § 1, effective Feb. 5, 1992.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c001/index.htmlFetched: 10/4/2026