Delaware § 1907 Time of taking effect of tax

Delaware Statutes

§ 1907 — Time of taking effect of tax

Delaware § 1907

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 19CORPORATION INCOME TAX

This text of Delaware § 1907 (Time of taking effect of tax) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 30, § 1907 (2026).

Text

The tax shall be first effective with respect to income earned subsequent to December 31, 1957.

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Legislative History

30 Del. C. 1953, § 1920; 51 Del. Laws, c. 298 ; 51 Del. Laws, c. 315, § 16 ; 68 Del. Laws, c. 187, §§ 12, 14

Nearby Sections

11

§ 1901

Definitions

§ 1902

Imposition of tax on corporations; exemptions

§ 1903

Computation of taxable income [For application of this section see 85 Del. Laws, c. 231, § 3]

§ 1904

Returns

§ 1905

Payment of tax

§ 1906

Short title

§ 1907

Time of taking effect of tax

§ 1908

Historic rehabilitation

§ 1909

Withholding of income tax on sale or exchange of real estate by nonresident corporations

§ 1912

Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records

§ 1917, 1918

Short title; time of taking effect of tax [Transferred]

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Bluebook (online)

Delaware § 1907, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/1907.