Delaware Statutes

§ 1803 — Definitions

Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 18 LAND AND HISTORIC RESOURCE TAX CREDIT·Subch. Land Donated for Conservation or Preservation

The following definitions shall apply to this subchapter:

(1)“Delaware Heritage program” means the program within the Department of Natural Resources and Environmental Control, Division of Fish and Wildlife, that is responsible for inventory, research, data collection, information management and consultation about Delaware’s unique or rare plant and animal species and natural communities and for the maintenance of computerized and manual records of the status and trends of such species and natural communities and habitat location information.
(2)“Department” means the Department of Natural Resources and Environmental Control.
(3)“Historic resources” means those structures, improvements, sites or lands that are listed as significant in or eligible for listing in the National Register

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Legislative History

72 Del. Laws, 1st Sp. Sess., c. 254,, § 1 ; 73 Del. Laws, c. 6, § 1

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