30 Del. C. § 102
This is the official text of 30 Del. C. § 102, part of Delaware’s Del. C — part of the compiled statutory law of Delaware, published by the state as "Del. C." Browse the sections below, each linked to its official government source.
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§ Â 102. Limitation upon tax levy; personal property.
Official statutory text
(a) No tax shall be levied, assessed or collected by this State upon personal property whether tangible or intangible.
(b) Subsection (a) of this section shall not be construed as having any effect upon any:
(1) Estate, income or other excise tax law of this State;
(2) Lands held under lease or demise;
(3) Buildings, improvements, equipment or structures of any nature made or erected upon lands so held under lease or demise; or
(4) Poles or wires maintained thereon other than for enclosing lands.
(b) Subsection (a) of this section shall not be construed as having any effect upon any:
(1) Estate, income or other excise tax law of this State;
(2) Lands held under lease or demise;
(3) Buildings, improvements, equipment or structures of any nature made or erected upon lands so held under lease or demise; or
(4) Poles or wires maintained thereon other than for enclosing lands.
Status: in_force · Read it on the official government site
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