Chapter 39. Railroads and Canal Companies
TITLE 30
State Taxes
Occupational and Business Licenses and Taxes
CHAPTER 39. RAILROADS AND CANAL COMPANIES
§§ 3901-3909. Tax on net earnings of railroads and canals; annual statement and collection of tax; tax on locomotives, cars and trucks; tax on capital stock; ascertainment and collection of tax upon failure to make report or pay tax; nonpayment of taxes; penalties; warrant of Secretary of Finance to county receiver of taxes to collect taxes; commutation of state taxes of certain railroad companies; railroad and railway corporations organized under Title 26.
Repealed by 70 Del. Laws, c. 142, § 8.