Delaware Code
Subchapter II. International Registration Plan
§ 421. Base state registration.

An agreement, arrangement or declaration made under this subchapter may authorize the registration or licensing in another jurisdiction of vehicles that are located in or operated from a base in that jurisdiction and that otherwise would be required to be registered or licensed in this State. In this event, the benefits, privileges and exemptions extended by the agreement, arrangement or declaration shall apply to those vehicles, if licensed or registered in the base jurisdiction.