Delaware Code § 3-8561

Exemption from state taxation
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No association organized under this chapter shall be liable for the payment of any state tax upon its right to do business in this State,
upon its earnings or income, or any part thereof, upon its capital stock, or upon any scrip, bonds, certificates, or other evidences of
indebtedness issued by such corporation, and all stocks, bonds, et cetera, issued by such associations shall be exempt from all state
taxation. Associations organized under this chapter shall not be required to file reports relative to taxes required by law of corporations
not exempt from the payment of such taxes.

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