§ 1804. Tax credit available; land conveyed for conservation and preservation purposes.
§ 1804. Tax credit available; land conveyed for conservation and preservation purposes. (a) There shall be allowed as a credit against the tax imposed by Chapters 11 and 19 of this title, an amount equal to 40% of the fair market value of any land or interest in land located in Delaware that is conveyed […]
§ 1805. Administration.
§ 1805. Administration. (a) The Department, in consultation with the Department of State, Division of Historical and Cultural Affairs, shall promulgate such rules and regulations as may be deemed necessary to certify eligible projects for treatment in fulfillment of the purposes of this subchapter by February 5, 2000. The Department and the Division of Historical […]
§ 1806. Applicability, fiscal limitation and renewal.
§ 1806. Applicability, fiscal limitation and renewal. (a) The tax credits provided by this subchapter shall apply to transfers of land or interests therein in taxable years beginning on or after January 1, 2000. (b) Any taxpayer claiming a tax credit under this subchapter may not claim a credit under any similar Delaware law for […]
§ 1807. Construction.
§ 1807. Construction. No part or segment of this subchapter shall be interpreted to in any way alter or amend any permit requirements, reporting requirements, allocation procedures or other requirements set forth in any other provision of state law. 72 Del. Laws, c. 254, § 1; 73 Del. Laws, c. 6, § 1;
§ 1802. Findings and purpose.
§ 1802. Findings and purpose. (a) The General Assembly finds: (1) That the State of Delaware’s unique natural resources, wildlife habitats, historic resources and resources of outdoor recreation are a significant benefit to the State and the public; (2) That the State of Delaware’s unique natural resources and distinctive natural heritage, including habitat for plants, […]
§ 1803. Definitions.
§ 1803. Definitions. The following definitions shall apply to this subchapter: (1) “Delaware Heritage program” means the program within the Department of Natural Resources and Environmental Control, Division of Fish and Wildlife, that is responsible for inventory, research, data collection, information management and consultation about Delaware’s unique or rare plant and animal species and natural […]