No person shall agree or contract directly or indirectly to pay or assume or bear the burden of any license tax payable by any person, firm or corporation under the provisions of this Part. Any such agreement shall be null and void and shall not be enforced or given effect by any court. This section shall not apply to the surcharge described in § 2902(c)(4) of this title.
Structure Delaware Code
Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES
§ 2101. General license requirement for occupations.
§ 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty.
§ 2104. Notice of date for procuring licenses.
§ 2106. Transferability of license; succession on death.
§ 2107. Place of business specified in license; change of location.
§ 2109. Display of license; penalty.
§ 2110. Contract to pay another's license tax.
§ 2111. Form and signature of licenses.
§ 2113. Right to carry on business under license.
§ 2115. Exemption of amusement places for religious or philanthropic purposes.
§ 2116. Auctioneer and book agent exemption for veterans.
§ 2117. Agent violating this chapter may be proceeded against as principal.
§ 2118. Officers to enforce license laws; penalties.
§ 2119. Carrying on specified occupations without license; penalties.
§ 2120. Computation of gross receipts.
§ 2121. Prorating of license fees for part-year licensees.
§ 2123. Annual filing requirements.
§ 2124. Revocation, denial, or nonrenewal of licenses for nonpayment of taxes.
§ 2125. Definitions applied to § 2124; burden of persuasion.