Section 3302 - Exceptions as to municipalities; rural electric cooperatives(a) Nothing in this chapter shall be so construed as to require any incorporated town, city or municipality to pay said tax on account of the production or manufacture of steam, gas or electricity by it.(b) The requirements of this chapter shall not apply to the manufacture, production or sale of solar photovoltaic electricity generated in this State by a non-profit rural electric cooperative owned photovoltaic system which is not sold or distributed to non-members of such cooperative.Amended by Laws 2015, ch. 285,s 1, eff. 6/28/2016.25 Del. Laws, c. 7, § 4; Code 1915, § 99; Code 1935, § 93; 30 Del. C. 1953, § 3302.;