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Statutes, codes, and regulations
Delaware Code
Title 30 - STATE TAXES
Part IV - COMMODITY TAXES
Chapter 55 - PUBLIC UTILITIES TAXES

Chapter 55 - PUBLIC UTILITIES TAXES

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  • Section 5501 - Definitions
  • Section 5502 - Imposition of tax; rate; adjustment of tariffs
  • Section 5503 - Computation of tax
  • Section 5504 - Payment of tax
  • Section 5505 - Failure to file return or pay tax; interest and penalties
  • Section 5506 - Exemptions
  • Section 5507 - Rebate of tax for certain qualified activities
  • Section 5508 - Sourcing rules for mobile telecommunications services
  • Section 5509, 5510 - Reserved
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