# 30 Del. C. § 2015: §  2015. Successors in title > Delaware · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C20_SII_S2015 ## Section - **Citation:** 30 Del. C. § 2015 - **Heading:** §  2015. Successors in title - **Jurisdiction:** Delaware - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Delaware Code / Title 30 / Chapter 20 / Subchapter II / Section 2015 ## Text Notwithstanding any other provision of this subchapter, §§ 2011 and 2012 of this title shall also apply to a successor in title who acquires a facility through purchase or a transaction described in § 368(a)(1) of the Internal Revenue Code [26 U.S.C. § 368(a)(1)] (or successor provision) for so long as such qualified facility continues to be a qualified facility with respect to such successor, but such qualification shall cease at the same time it would have ceased had the property remained under the same ownership as was the case on the date the qualified facility was placed in service. ## Nearby sections - [30 Del. C. § 2010 §  2010. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C20_SII_S2010.md) - [30 Del. C. § 2011 §  2011. Investment and employment credit against corporation income tax.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C20_SII_S2011.md) - [30 Del. C. § 2012 §  2012. Reduction in license fees for investment and employment.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C20_SII_S2012.md) - [30 Del. C. § 2013 §  2013. Rules and regulations.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C20_SII_S2013.md) - [30 Del. C. § 2015 §  2015. Successors in title.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C20_SII_S2015.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DE_T30_C20_SII_S2015. Check the current official text before relying on it. Not legal advice.