§ 102. Limitation upon tax levy; personal property. (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) […]
§ 103. Bonds of City of Wilmington exempt. All bonds of the City of Wilmington are exempt from taxation under any law of this State. Code 1852, §§ 184, 185; 17 Del. Laws, c. 207, § 101; Code 1915, § 1098; Code 1935, § 1258; 30 Del. C. 1953, § 103;
§ 104. Reciprocal collection of taxes; recognition of laws of other states; official to bring action; meaning of taxes. (a) The courts of this State shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state or the District of Columbia which extends a like comity in respect of […]
