Delaware § 1803 - Tax lien.
Full text of Delaware Delaware Code § 1803 — Tax lien., with citation guidance and answers to common questions.
§ 1803. Tax lien.
If any building and loan association shall fail to pay any tax due under this chapter, on or before the due date, the full amount of all such tax due the State shall be a lien in favor of the State upon all property and all rights to property, real or personal, belonging to such building and loan association.
59 Del. Laws, c. 434, § 2; 68 Del. Laws, c. 303, § 36;Frequently Asked Questions About Delaware § 1803
What does Delaware Code § 1803 cover?
Section 1803 ("Tax lien.") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 1803?
A common citation format is "Delaware Code § 1803" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 1803 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.