Delaware Statutes

§ 1803 — Tax lien

Delaware § 1803
JurisdictionDelaware
Title5
PartBuilding and Loan Associations
Ch. 18TAXATION

This text of Delaware § 1803 (Tax lien) 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. 5, § 1803 (2026).

Text

If any building and loan association shall fail to pay any tax due under this chapter, on or before the due date, the full amount of all such tax due the State shall be a lien in favor of the State upon all property and all rights to property, real or personal, belonging to such building and loan association.

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Legislative History

59 Del. Laws, c. 434, § 2 ; 68 Del. Laws, c. 303, § 36

Nearby Sections

9
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Bluebook (online)
Delaware § 1803, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/5/1803.