Delaware Code
Title 30 - State Taxes

§ 104. Reciprocal collection of taxes; recognition of laws of other states; official to bring action; meaning of taxes. - (a) The courts of this State shall recognize and enforce...

Chapter 3. DEPARTMENT OF FINANCE

Subchapter I. General Provisions

§ 301. General powers of Department. - The Department of Finance shall administer and enforce all state...

§ 302. Preparation of blanks and forms. - The Department of Finance shall prepare all necessary forms and...

§ 303. Payment of receipts. - The Department of Finance shall pay daily to the Secretary...

§ 304. Expenses of Department personnel. - The Tax Appeal Board and the officers and employees of...

§ 305. Notice by Division of Accounting of payments to business associations. - For purposes of tax compliance the Division of Accounting shall...

§ 306. Taxpayer identification number. - The Department of Finance may require taxpayers to use and...

Subchapter II. Tax Appeal Board

§ 321. Composition; appointment; term; qualifications. - (a) The Tax Appeal Board shall consist of 5 members...

§ 322. Salary. - Each member of the Tax Appeal Board shall be paid...

§ 323. Secretary; quorum. - (a) The Tax Appeal Board shall appoint a secretary who...

§ 324. Alternate attorney member. - (a) Whenever a request in writing shall be addressed to...

§ 325. Annual report; rules. - (a) The Board shall submit an annual report to the...

§ 326. Facilities and services. - The Secretary of Finance shall provide office space, supplies, services...

§ 327. Record of decisions; rules and rulings of the Tax Appeal Board. - The Secretary of Finance shall maintain at the main office...

§ 328. Reimbursement of expenses. - Members of the Tax Appeal Board shall be entitled to...

§ 329. Hearings and appeals. - The Tax Appeal Board shall hear all appeals from determinations...

§ 330. Subpoenas and attendance of witnesses. - The Tax Appeal Board, for the purpose of its hearings,...

§ 331. Appeals from Tax Appeal Board decisions. - (a) From any decision of the Tax Appeal Board, the...

§ 332. Frivolous or dilatory proceedings. - Whenever it appears to the Tax Appeal Board that proceedings...

§ 333. Removal of tax appeals to the Superior Court. - (a) Any appeal brought under § 329 of this title...

§ 334. Admission to practice before the Tax Appeal Board. - The rules of any court of this State to the...

Subchapter IV. Secretary of Finance; Powers and Duties

§ 351. Preservation of returns and destruction of records. - All tax returns or reports received by the Division of...

§ 352. Accounts receivable. - The Secretary of Finance may authorize the Director of Revenue...

§ 353. Record of decisions, rules and rulings of Department. - The Secretary of Finance shall maintain a permanent public record...

§ 354. Rules, regulations and enforcement. - The Secretary of Finance shall make rules, regulations and decisions...

§ 355. Tax return forms. - The Secretary of Finance shall prepare and cause to have...

§ 356. Mailing tax return forms. - (a) The Director of Revenue shall, on or before January...

§ 357. Reports to Governor and General Assembly. - (a) The Secretary of Finance shall submit to the Governor...

§ 358. Bonds of Department employees. - The Secretary of Finance shall require such of the officers,...

§ 359. Publication of tax information. - (a) The Secretary of Finance shall prepare and publish annual...

§ 361. Enforcement of penalties. - The Secretary of Finance shall take all necessary steps to...

§ 362. Advisory board. - The Secretary of Finance may appoint an unpaid advisory board...

§ 363. Escheator. - The Secretary of Finance shall act as Escheator of the...

§ 364. Examinations to ascertain correctness of tax returns or taxable income. - For the purpose of ascertaining the correctness of any return...

§ 365. Agents as special constables. - The Secretary of Finance may constitute agents, field agents or...

§ 366. Appeals. - The Secretary of Finance shall have all rights of appeal...

§ 368. Secrecy of returns and information; penalty. - (a) Except in accordance with proper judicial order or as...

§ 369. Required employee background checks. - (a) All prospective employees, contractors, and any subcontractors thereof, of...

Subchapter V. General Regulations

§ 375. Furnishing of bonds by foreign persons or firms. - (a) Any nonresident person or firm, whether incorporated or not,...

§ 376. Time for performing certain acts postponed by reason of service in combat zone. - (a) In the case of an individual serving in the...

Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT

Subchapter I. General Provisions

§ 501. Application of this chapter. - For tax periods beginning on or after January 1, 1992,...

§ 502. Definitions. - (a) Meaning of terms, in general. — Any term used...

Subchapter II. Returns and Payment of Tax

§ 510. Due date of the return. - A return prepared in compliance with the provisions of any...

§ 511. Extension of time for filing and payment. - (a) The Director may grant a reasonable extension of time...

§ 512. Signing of returns and other documents. - (a) Any return, declaration, statement or other document required to...

§ 513. General requirements concerning returns; records and statements. - (a) The Director may prescribe rules or regulations with respect...

§ 514. Report of change in federal tax liability. - If the amount of the taxpayer's federal income or estate...

§ 515. Filing frequency and tax computation thresholds. - (a) Annual adjustment. — Each year, the Department of Finance...

Subchapter III. Procedure and Administration

§ 521. Examination of return. - (a) Deficiency or overpayment. — As soon as practicable after...

§ 522. Assessment final if no protest. - Sixty days after the date on which it was mailed...

§ 523. Protest by taxpayer. - Within 60 days (30 days in the case of withholding...

§ 524. Notice of determination after protest. - Written notice of the Director's determination under § 523 of...

§ 525. Determination of Director final. - The determination of the Director under § 524 of this...

§ 526. Burden of proof. - (a) In any proceeding before the Director under this chapter,...

§ 527. Evidence of related federal determination. - A federal administrative determination of issues raised in a proceeding...

§ 528. Mathematical error. - (a) If the amount of tax shown on the taxpayer's...

§ 529. Time for performing certain acts postponed by reason of service in combat zone. - (a) In the case of an individual serving in the...

§ 530. Assessment of tax. - (a) The amount of tax which is shown to be...

§ 531. Limitations on assessment. - (a) Except as otherwise provided in this section, a notice...

§ 532. Recovery of erroneous refund. - (a) An erroneous refund shall be considered an underpayment of...

§ 533. Interest on underpayment. - (a) If any amount of tax, including tax required to...

§ 534. Failure to file tax return or to pay tax. - (a) In case of failure to file any return required...

§ 535. Fraud and other penalties. - (a) If any part of any underpayment of tax required...

§ 536. Accuracy-related penalty. - (a) If this section applies to any portion of an...

§ 537. Authority to make credits or refunds. - (a) In the case of any overpayment, the Director, within...

§ 538. Abatements. - (a) The Director is authorized to abate the unpaid portion...

§ 539. Limitations on credit or refund. - (a) Claim for credit or refund of an overpayment of...

§ 540. Interest on overpayments. - (a) General. — Subject to the limitations specified in subsection...

§ 541. Form of claims for credit or refund; amendments. - A claim for credit or refund shall be filed with...

§ 542. Notice of disallowance; finality. - If the Director disallows a claim for credit or refund,...

§ 543. Claim for credit or refund or protest deemed disallowed. - If the Director fails to mail written notice of the...

§ 544. Review of determinations of Director on protests. - A determination by the Director on a taxpayer's protest pursuant...

§ 545. Collection of debts owed to certain State agencies. - (a) General. — Upon receiving notice from any claimant agency...

§ 546. Voluntary Tax Compliance Initiative. - (a) Voluntary Tax Compliance Initiative. — For the purpose of...

§ 547. Professional and occupational licenses; denial or suspension. - (a) Definitions, as used in this section: (1) “Debt” means...

§ 548. Paid tax preparers; required information on returns and claims for refund. - Any return or claim for refund prepared by a paid...

§ 549. Suit to enjoin certain paid tax preparers. - (a) In a court of competent jurisdiction, the Director of...

Subchapter IV. Enforcement

§ 551. Timely mailing. - (a) If any return, declaration of estimated tax, claim, statement,...

§ 552. Collection procedures. - (a) Any tax imposed by this title or Title 4...

§ 553. Period of collection after assessment; agreement for extension. - (a) Where the assessment of any amount of tax, interest,...

§ 554. Obtaining court judgment by filing certificate. - (a) If any amount of tax, interest, penalties, additional amounts...

§ 555. Release of lien. - The Director may at any time release all, or any...

§ 556. Execution of judgments. - (a) In general. — If any person liable to pay...

§ 557. Nonresident taxpayer. - When notice and demand for the payment of any assessed...

§ 558. Tax claims of other states. - (a) General. — The courts of this State shall recognize...

§ 559. Order to compel compliance. - (a) If any person wilfully refuses to file a tax...

§ 560. Transferees. - (a) The liability, at law or in equity, of a...

§ 561. Jeopardy assessments. - (a) If the Director finds that the collection of a...

§ 562. Bankruptcy or receivership. - (a) Upon the adjudication of bankruptcy of the taxpayer in...

§ 563. General powers of Director of Revenue. - (a) Except as otherwise expressly provided by law, the administration...

§ 564. Closing agreements. - The Director, or any person authorized in writing by the...

§ 565. Priorities among requests to intercept or reduce refunds. - The Director of Revenue shall honor the claims for collection...

Subchapter V. Criminal Offenses

§ 571. Attempt to evade or defeat tax; class E felony. - Any person who wilfully attempts in any manner to evade...

§ 572. Failure to collect or pay over tax; class E felony. - Any person required under this title to collect, account for...

§ 573. Failure to file return, supply information or pay tax; class A misdemeanor. - Any person required under Title 4, or by this title,...

§ 574. Fraud and false statements; class E felony. - A person who commits one of the following acts shall...

§ 575. Period of limitations on criminal prosecutions: jurisdiction. - No person shall be prosecuted, tried or punished for any...

§ 576. Misdemeanors. - Notwithstanding the classifications of offenses otherwise specified in this subchapter,...

Subchapter VI. Miscellaneous

§ 581. Inspection of returns by federal, state and local officials. - (a) Notwithstanding the provisions of § 368 of this title,...

Chapter 11. PERSONAL INCOME TAX

Subchapter I. General Provisions

§ 1101. Meaning of terms. - Any term used in this chapter shall have the same...

§ 1102. Imposition and rate of tax; separate tax on lump-sum distributions. - (a) (1) For taxable years beginning before January 1, 1985,...

§ 1103. Resident individual defined. - A resident individual of this State means an individual: (1)...

§ 1104. Nonresident individual defined. - A nonresident individual of this State means an individual who...

Subchapter II. Resident Individuals

§ 1105. Taxable income. - The entire taxable income of a resident of this State...

§ 1106. Modifications [For application of this section, see 83 Del. Laws, c. 338, § 2][Paragraph (b)(11) effective upon meeting the contingency in 83 Del. Laws, c. 339, § 22]. - (a) Additions. — There shall be added to federal adjusted...

§ 1107. Deductions. - The deduction of a resident individual shall be the standard...

§ 1108. Standard deduction. - (a) Except as otherwise provided in subsections (b) and (c)...

§ 1109. Itemized deductions [For application of this section, see 66 Del. Laws, c. 86, § 8]. - (a) General. — In determining taxable income under this chapter,...

§ 1110. Personal exemptions and credits. - (a) For tax years ending before January 1, 1996, a...

§ 1111. Credit for income tax paid to another state. - (a) Allowance of credit. — A resident individual shall be...

§ 1112. Historic rehabilitation. - A resident individual shall be allowed a credit against such...

§ 1113. Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries. - A resident individual who is an active member, as defined...

§ 1114. Child care and dependent care expense credit. - (a) A resident individual shall be entitled to a credit...

§ 1116. Delaware investment credit [For application of this section, see 81 Del. Laws, c. 244, §§ 4, 5]. - A resident and nonresident individual shall be allowed a credit...

§ 1117. Earned income tax credit [Effective until fulfillment of 83 Del. Laws, c. 118, § 2]. - (a) An individual who is a resident of this State...

§ 1117. Earned income tax credit [Effective upon fulfillment of 83 Del. Laws, c. 118, § 2]. - (a) (1) For any tax year beginning before January 1,...

Subchapter III. Nonresident Individuals

§ 1121. Imposition of tax upon nonresidents. - A tax is hereby imposed for each taxable year on...

§ 1122. Modified Delaware source income. - The modified Delaware source income of a nonresident individual means...

§ 1123. Delaware adjusted gross income. - The Delaware adjusted gross income of an individual means such...

§ 1124. Income derived from sources in Delaware. - (a) General. — That part of a nonresident individual's federal...

§ 1125. Individual who is Delaware resident for part of year; computation of tax. - An individual who is a resident of this State for...

§ 1126. Withholding of income tax on sale or exchange of real estate by nonresident individuals. - (a) Definitions. — (1) “Director” means the Director of the...

Subchapter VII. Withholding of Tax

§ 1151. Employer to withhold tax from wages or other remuneration. - (a) General. — Every employer maintaining an office, or transacting...

§ 1152. Information statement for employee. - Every employer required to deduct and withhold tax under this...

§ 1153. Credit for tax withheld. - Wages upon which tax is required to be withheld shall...

§ 1154. Information returns and payment of tax withheld. - (a) Every employer required to deduct and withhold tax under...

§ 1155. Employer's liability for withheld taxes. - Every employer required to deduct and withhold tax under this...

§ 1156. Employer's failure to withhold. - If an employer fails to deduct and withhold tax as...

§ 1156A. Employer to report new hires. - (a) Every employer required to deduct and withhold tax under...

§ 1158. Payment of tax on behalf of nonresident shareholders by S corporation. - (a) Every corporation that is an S corporation for federal...

Subchapter VIII. Returns and Payments of Tax

§ 1161. Persons required to make returns of income. - An income tax return with respect to the tax imposed...

§ 1162. Joint or separate returns of spouses. - (a) If for any taxable year: (1) The federal income...

§ 1163. Returns by fiduciaries. - An income tax return for: (1) Any deceased individual shall...

§ 1165. Change of status as resident or nonresident during the year. - If an individual changes status during the taxable year from...

§ 1167. Minimum tax and prorating of exemptions. - If an individual for any taxable year is required to...

§ 1168. Time and place for filing returns and paying tax. - The income tax returns required by this chapter shall be...

§ 1169. Declarations of estimated tax. - (a) Every resident and nonresident individual or trust shall make...

§ 1170. Filing of estimated tax returns and payment of estimated tax. - (a) The declaration and payment of estimated tax shall be...

§ 1171. Income taxes of members of armed forces on death. - (a) In the case of any individual who dies while...

§ 1172. Procedures for contributions to the DE529 Education Savings Plan. - (a) The Secretary of Finance shall provide on the Delaware...

Subchapter IX. Miscellaneous

§ 1180. Administration of charitable donations through the personal income tax return. - No more than 21 charitable organizations or funds may be...

§ 1181. Procedures for contributions to the Delaware Nongame Fish and Wildlife, Habitat and Natural Areas Preservation Fund. - (a) The Division of Revenue shall provide a space on...

§ 1182. Organ and Tissue Donor Awareness Trust Fund. - (a) The Division of Revenue shall provide a space on...

§ 1182A. Beau Biden Foundation. - (a) There is hereby established, within the Office of the...

§ 1183. Emergency Housing Assistance Fund. - (a) The Division of Revenue shall provide a space on...

§ 1185. Delaware Breast Cancer Education and Early Detection Fund. - (a) There is hereby established a Breast Cancer Education and...

§ 1186. Delaware Combined Campaign for Justice Fund. - (a) There is hereby established a Delaware Combined Campaign for...

§ 1187. Delaware Diabetes Education Fund. - (a) There is hereby established a Delaware Diabetes Education Fund...

§ 1188. Delaware Veterans' Home Fund. - (a) There is hereby established a Delaware Veterans' Home Fund...

§ 1189. Delaware National Guard and Reserve Emergency Assistance Fund. - (a) Any individual or married couple filing a joint tax...

§ 1190. Delaware Juvenile Diabetes Fund. - (a) There is hereby established a Delaware Juvenile Diabetes Fund...

§ 1191. Delaware Children's Fund. - (a) There is hereby established a Delaware Children's Fund for...

§ 1192. The Delaware Ovarian Cancer Foundation. - (a) To honor and memorialize the lives of Cynthia Waterman...

§ 1193. The Delaware Chapter of the National Multiple Sclerosis Society Fund. - (a) The Delaware Chapter of the National Multiple Sclerosis Society...

§ 1194. White Clay Creek Wild and Scenic River Restoration Fund. - (a) There is hereby established a White Clay Creek Wild...

§ 1195. Senior Trust Fund. - (a) An individual who claims an overpayment of taxes on...

§ 1196. Home Of The Brave Foundation Fund. - (a) There is hereby established a Home Of The Brave...

§ 1197. Delaware Veterans Trust Fund. - (a) The Division of Revenue shall provide a space on...

§ 1198. Protecting Delaware's Children Fund. - (a) There is hereby established a Protecting Delaware's Children Fund...

§ 1199. Habitat for Humanity of Delaware Fund. - (a) There is hereby established a Habitat for Humanity of...

§ 1202. Food Bank of Delaware Fund. - (a) There is hereby established a Food Bank of Delaware...

§ 1203. Pediatric Cancer Research Fund. - (a) There is hereby established a Pediatric Cancer Research Fund...

Chapter 13. Inheritance [Repealed]. -

Chapter 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS

Subchapter I. In General

§ 1601. Definitions. - Whenever used in this chapter, the following terms shall have...

§ 1602. Taxable year. - The taxable year of a pass-through entity, estate or trust...

§ 1603. Accounting method. - The accounting method of a pass-through entity, estate or trust...

§ 1604. Adjustments. - An adjustment made to any item of income, gain, loss...

§ 1605. Returns. - (a) Pass-through entities. — (1) Returns. — Every pass-through entity...

§ 1606. Withholding of income tax on sale or exchange of real estate by nonresident pass-through entities. - (a) Definitions. — (1) “Director” means the Director of the...

Subchapter II. Taxation of Pass-Through Entities and Their Members

§ 1621. Taxation of pass-through entities; in general. - (a) Income tax. — A pass-through entity as such shall...

§ 1622. Character of items. - Each item of the income, gain, loss or deduction of...

§ 1623. Special rules for nonresident individual members and corporate members of pass-through entities. - (a) Nonresident individual members of pass-through entities. — In determining...

§ 1624. Special rules for certain tax credits of pass-through entities. - (a) In general. — The credits allowed by Chapters 18...

Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries

§ 1631. Imposition of tax. - The tax imposed by Chapter 11 of this title on...

§ 1632. Computation and payment. - The taxable income of an estate or trust shall be...

§ 1633. Tax not applicable. - The following persons shall not be subject to tax under...

§ 1634. Fiduciary adjustment. - (a) Fiduciary adjustment defined. — The fiduciary adjustment shall be...

§ 1635. Taxable income of resident estate or resident trust. - (a) The taxable income of a resident estate or resident...

§ 1636. Nonresident beneficiary deduction for resident estates or resident trusts [For application of this section, see 81 Del. Laws, c. 149, § 6]. - (a) Allowance of deduction. — A resident estate or resident...

§ 1637. Credit for income tax of another state. - A resident estate or resident trust shall be allowed the...

§ 1638. Accumulation distribution credit for resident beneficiary of trust. - (a) Allowance of credit. — A resident beneficiary of a...

§ 1639. Taxable income of a nonresident estate or nonresident trust. - (a) General rules. — For purposes of Chapter 11 of...

§ 1640. Share of a nonresident estate, nonresident trust or its beneficiaries in income from sources within this State. - The share of a nonresident estate or nonresident trust, and...

Chapter 17. INTERSTATE COMPROMISE OR ARBITRATION OF DEATH TAXES

§ 1701. Definitions. - As used in this chapter: (1) “Death tax” means any...

§ 1702. Election to invoke chapter. - Where this State and 1 or more other states each...

§ 1703. Compromise of death taxes due this State. - In any case in which an election is made as...

§ 1704. Arbitration of domicile of decedent. - If it shall appear that an agreement cannot be reached...

§ 1705. Penalty and interest for nonpayment of tax. - In any case where it is determined by the board...

§ 1706. Reciprocal application. - This chapter shall apply only to cases in which each...

Chapter 18. LAND AND HISTORIC RESOURCE TAX CREDIT

Subchapter I. Land Donated for Conservation or Preservation

§ 1801. Short title. - This subchapter shall be known as the “Delaware Land and...

§ 1802. Findings and purpose. - (a) The General Assembly finds: (1) That the State of...

§ 1803. Definitions. - The following definitions shall apply to this subchapter: (1) “Delaware...

§ 1804. Tax credit available; land conveyed for conservation and preservation purposes. - (a) There shall be allowed as a credit against the...

§ 1805. Administration. - (a) The Department, in consultation with the Department of State,...

§ 1806. Applicability, fiscal limitation and renewal. - (a) The tax credits provided by this subchapter shall apply...

§ 1807. Construction. - No part or segment of this subchapter shall be interpreted...

Subchapter II. Historic Preservation And Repair

§ 1811. Statement of purpose; short title. - (a) The General Assembly finds and declares that many properties...

§ 1812. Definitions. - The following words, terms and phrases, when used in this...

§ 1813. Preservation and repair of historic structures; tax credits; sunset. - (a) Any person incurring qualified expenditures pursuant to this subchapter...

§ 1814. Preservation tax credits; distribution, transfer and assignment. - (a) Any person eligible for credit under this subchapter, except...

§ 1815. Preservation tax credits; procedures and administration. - (a) The Delaware State Historic Preservation Office is hereby established...

§ 1816. Total amount of credits permitted in each fiscal year; allocation of such credits. - (a) The maximum amount of credit awards under this chapter...

§ 1817. Appeals. - (a) Where any taxpayer or other person who has applied...

Chapter 19. CORPORATION INCOME TAX

§ 1901. Definitions. - As used in this chapter: (1) “Administration services” means, in...

§ 1902. Imposition of tax on corporations; exemptions. - (a) Every domestic or foreign corporation that is not exempt...

§ 1903. Computation of taxable income. - (a) The “entire net income” of a corporation for any...

§ 1904. Returns. - (a) A tentative return, covering estimated income tax liability for...

§ 1905. Payment of tax. - The tax imposed by this chapter shall be payable as...

§ 1906. Short title. - This chapter shall be entitled “Delaware Corporate Income Tax Law...

§ 1907. Time of taking effect of tax. - The tax shall be first effective with respect to income...

§ 1908. Historic rehabilitation. - Any entity taxable under this section is eligible for tax...

§ 1909. Withholding of income tax on sale or exchange of real estate by nonresident corporations. - (a) Definitions. — (1) “Director” means the Director of the...

§ 1912. Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records. - (a) Any person who wilfully fails, neglects or refuses to...

Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS

Subchapter I. Neighborhood Assistance Tax Credit

§ 2001. Short title. - This subchapter shall be known and may be cited as...

§ 2002. Definitions. - As used in this subchapter: (1) “Community development corporation” and...

§ 2003. Declaration of policy. - It is declared to be public policy of this State...

§ 2004. Qualification for tax credit. - For each taxable period beginning on or after July 1,...

§ 2005. State income tax credit; amount. - (a) For purposes of computing taxable income under Chapter 11...

§ 2006. Limitations on credits. - (a) The aggregate amount of such tax credits approved for...

§ 2007. Unused tax credit. - (a) Any person making contributions after July 1, 2007, that...

§ 2008. Administrative costs. - The Delaware State Housing Authority is authorized to use up...

Subchapter II. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Business Facilities

§ 2010. Definitions. - As used in this subchapter and in subchapters III, V...

§ 2011. Investment and employment credit against corporation income tax. - (a) Any taxpayer (other than a public utility as defined...

§ 2012. Reduction in license fees for investment and employment. - (a) Any taxpayer that satisfies the requirements contained in §...

§ 2013. Rules and regulations. - The Secretary shall prescribe such rules and regulations as the...

§ 2015. Successors in title. - Notwithstanding any other provision of this subchapter, §§ 2011 and...

Subchapter III. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Targeted Areas

§ 2020. Definitions. - As used in this subchapter: (1) “Commercial activity” is an...

§ 2021. Credit against corporation income tax for investment and employment in targeted areas. - (a) In the case of any taxpayer that: (1) Places...

§ 2022. Reduction in license fees for investment and employment in targeted areas. - (a) Any taxpayer that: (1) Places in service, within any...

§ 2024. Credit against personal income tax. - Notwithstanding any reference in this chapter to Chapter 19 of...

Subchapter IV. Tax Credit and License Fee Reduction for Mitigation of Commuter Traffic During Peak Travel Periods [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]

§ 2030. Short title [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. - This subchapter shall be known and may be cited as...

§ 2031. Declaration of purpose [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. - The purpose of this subchapter shall be to mitigate traffic...

§ 2032. Definitions [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. - (a) “The Department” shall mean the Department of Transportation and...

§ 2033. Reduction in business taxes and/or license fees for mitigation of commuter traffic [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. - (a) Employers who participate in a Department-approved travelink program shall...

§ 2034. Rules and regulations [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. - The Secretary shall prescribe such rules and regulations as the...

§ 2035. Confidentiality [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. - Written or recorded information, provided by employers as part of...

§ 2036. Department responsibilities [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. - The Department is responsible for reviewing and approving any public...

§ 2037. Limitation on credits [For application of this subchapter, see 67 Del. Laws, c. 160, § 8 and 68 Del. Laws, c. 425, § 6]. - (a) The total amount of eligible credits allowed under this...

Subchapter V. Clean Energy Technology Device Manufacturers’ Credits

§ 2040. Credit against corporation income tax for clean energy technology device manufacturers. - (a) In the case of any taxpayer that: (1) Places...

Subchapter VI. Commuter Benefits for State Employees [Suspended beginning Fiscal Year 2013; see 83 Del. Laws, c. 325, § 271].

§ 2051. Declaration of purpose [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 351, § 271]. - The purpose of this subchapter shall be to mitigate traffic...

§ 2052. Definitions [Suspended beginning Fiscal Year 2013; see 83 Del. Laws, c. 351, § 271]. - (a) “Commuter benefits” means incentives including monetary incentives, provided by...

§ 2053. Agency plans [Suspended beginning Fiscal Year 2013; see 83 Del. Laws, c. 351, § 271]. - Each state agency shall develop and submit for review by...

§ 2054. Department review of plans [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 351, § 271]. - The Department shall review plans required by § 2053 of...

§ 2055. Rules and regulations [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 351, § 271]. - The Secretary shall prescribe such rules and regulations as the...

§ 2056. Agency provision of commuter benefits [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 351, § 271]. - A state agency is authorized to grant commuter benefits to...

§ 2057. Preemption [Suspended beginning in Fiscal Year 2013; see 83 Del. Laws, c. 351, § 271]. - Any other provision of the Code notwithstanding, a Department-approved traffic...

Subchapter VII. Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations

§ 2061. Alternative calculation of Headquarters Management Corporation tax. - (a) Except in the case of a Headquarters Management Corporation...

§ 2062. Credit against income tax for new Headquarters Management Corporation employment. - (a) Except in the case of a Headquarters Management Corporation...

§ 2063. Occupational license; exemption from occupational gross receipts license fees. - (a) A Headquarters Management Corporation shall obtain a license pursuant...

§ 2064. Regulations. - The Director of Revenue is authorized to promulgate rules, regulations...

Subchapter VIII. Credit for Research and Development Expenses

§ 2070. Amount of credit and applicable procedures. - (a) Credit calculation. — (1) General rule. — A taxpayer...

§ 2071. Application of Internal Revenue Code. - Any term used in this subchapter shall have the same...

§ 2072. Determination of qualified research and development expenses. - In prescribing standards for determining which qualified research and development...

§ 2073. Time limitations. - A taxpayer who is eligible for the Research and Development...

Subchapter IX. New Economy Jobs Program Credits

§ 2080. Declaration of purpose. - The purpose of this subchapter shall be to create incentives...

§ 2081. Definitions. - As used in this subchapter: (1) “Affiliated group” has the...

§ 2082. Certification as a qualified employer; recertification. - (a) Application for certification as a qualified employer or qualified...

§ 2083. Credits for New Economy Jobs Program employment. - (a) Subject to the limitations contained in § 2084 of...

§ 2084. Limitation on credits and qualified withholding payments. - Notwithstanding § 2083 of this title, (1) The total amount...

§ 2085. Disposition of unused credits. - To the extent a qualified employer's or a qualified retained...

Subchapter X. Business Finder’s Fee Tax Credit

§ 2090. Legislative findings and purpose; creation of the business finder's fee tax credit. - The General Assembly finds and declares that the State should...

§ 2091. Definitions. - As used in this subchapter: (1) “Affiliate” means any business...

§ 2092. Business finder's fee credit. - (a) Subject to the limitations of this subchapter, a certified...

§ 2093. New business certification process. - (a) To qualify for a business finder's fee credit, a...

§ 2094. Tax credit application process. - (a) In order to obtain a credit, certified sponsor firms...

§ 2095. Reports. - The Division shall report annually to the General Assembly, on...

§ 2096. Reconsideration. - Where any applicant for a new business finder's fee tax...

§ 2097. Limitations on credits. - (a) The aggregate amount of such tax credits approved for...

Chapter 20A. Veterans’ Opportunity Credit

§ 20A-100. Declaration of purpose. - The purpose of this chapter shall be to provide Delaware's...

§ 20A-101. Definitions. - For purposes of this chapter: (1) “Gross wages” means that...

§ 20A-102. Credit for wages paid to qualified veterans. - (a) Subject to the limitations contained in § 20A-103 of...

§ 20A-103. Limitations. - Notwithstanding § 20A-102 of this title, no qualified veterans counted...

§ 20A-104. Rules and regulations. - The Director of Revenue is authorized to promulgate rules and...

Chapter 20B. EMPLOYER TAX CREDIT FOR HIRING INDIVIDUALS WITH DISABILITIES

§ 20B-100. Declaration of purpose. - The purpose of this chapter is to provide Delaware's employers...

§ 20B-101. Definitions. - For purposes of this chapter: (1) “Designated state agencies” means...

§ 20B-102. . . Credit for wages paid to qualified employee. - (a) Subject to the limitations contained in § 20B-103 of...

§ 20B-103. . . Limitations. - Notwithstanding § 20B-102 of this title, no vocational rehabilitation referral...

§ 20B-104. Rules and regulations. - The Director of Revenue is authorized to promulgate rules and...

Chapter 20C. Tax Credit for Automatic External Defibrillators

§ 20C-100. Declaration of policy. - The purpose of this chapter is to create incentives for...

§ 20C-101. Tax credit for automatic external defibrillator placed in service. - Any business that places an automatic external defibrillator in service...

Chapter 20E. Organ and Bone Marrow Transplantation Tax Credit [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2]

§ 20E-101. Declaration of purpose [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2]. - The purpose of this chapter is to provide incentives for...

§ 20E-102. Definitions [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2]. - For purposes of this chapter: (1) “Donor” means a resident...

§ 20E-103. Tax credit for expenses associated with human organ or bone marrow donation [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2]. - (a) A donor is allowed as a credit against the...

§ 20E-104. Tax credit for wages paid by qualified employer [Effective upon fulfillment of the contingency in 83 Del. Laws, c. 440, § 2]. - (a) Subject to such return requirements as may be imposed...

Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES

§ 2101. General license requirement for occupations. - No person shall engage in or carry on any trade...

§ 2102. Term of licenses. - (a) In general. — All licenses issued under this title...

§ 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty. - (a) The Department of Finance shall keep a record of...

§ 2104. Notice of date for procuring licenses. - The Department of Finance shall cause public notice of the...

§ 2105. Exemption for certain persons 65 years of age or older and certain licensed direct care workers. - An individual, 65 years of age or older or licensed...

§ 2106. Transferability of license; succession on death. - Each license granted under this part shall be for the...

§ 2107. Place of business specified in license; change of location. - A license granted for an occupation and which specifies the...

§ 2108. No license refunds. - No refund of license fees shall be payable for any...

§ 2109. Display of license; penalty. - (a) Every person holding any state license authorizing the conduct...

§ 2110. Contract to pay another's license tax. - No person shall agree or contract directly or indirectly to...

§ 2111. Form and signature of licenses. - The Secretary of Finance, or the Secretary's delegate, each year,...

§ 2112. Contents of licenses. - Every license issued under this part shall state: (1) The...

§ 2113. Right to carry on business under license. - (a) Every person, other than a circus exhibitor, who shall...

§ 2115. Exemption of amusement places for religious or philanthropic purposes. - Any person conducting or exhibiting any place of amusement which...

§ 2116. Auctioneer and book agent exemption for veterans. - No honorably discharged soldier or sailor shall be required to...

§ 2117. Agent violating this chapter may be proceeded against as principal. - In case of the violation of this chapter by any...

§ 2118. Officers to enforce license laws; penalties. - (a) Every justice of the peace and constable, within such...

§ 2119. Carrying on specified occupations without license; penalties. - If any individual, copartnership, firm or corporation or any association...

§ 2120. Computation of gross receipts. - (a) Wherever this part uses the term “gross receipts,” no...

§ 2121. Prorating of license fees for part-year licensees. - In the case of any person making an initial application...

§ 2122. Definitions. - For purposes of this part, the term “lookback period” shall...

§ 2123. Annual filing requirements. - The Director may, by regulation, to include by means of...

§ 2124. Revocation, denial, or nonrenewal of licenses for nonpayment of taxes. - (a) Revocation, denial or nonrenewal of licenses. — Whenever there...

§ 2125. Definitions applied to § 2124; burden of persuasion. - (a) For purposes of remedies under § 2124 of this...

§ 2126. Confidential reporting of violators. - The Department of Finance shall provide an anonymous reporting system...

Chapter 23. COST OF OCCUPATIONAL LICENSES AND FEES

§ 2301. Occupations requiring licenses; definitions; fees; exemptions. - (a) “Persons” as defined in § 2701 of this title...

§ 2303. Special requirements for nonresident junk dealers; penalty. - (a) Any nonresident junk dealer or person or persons desiring...

§ 2304. Vending machine license and identifying labels. - (a) Every owner of a coin-operated vending machine in this...

§ 2305. Special requirements for harness racing meet operators, owners, trainers and drivers. - (a) Definitions. — For purposes of this section, the following...

Chapter 25. Contractors’ License Requirements and Taxes

§ 2501. Definitions. - For purposes of this chapter the following definitions shall apply:...

§ 2502. License requirement; resident and nonresident; additional fee on gross receipts paid; statements required. - (a) Any person desiring to engage in business in this...

§ 2503. Duties of architects, professional engineers, contractors and construction managers as to nonresident contractor licenses. - (a) Every architect or professional engineer or contractor or construction...

Chapter 27. Manufacturers’ License Requirements and Taxes

§ 2701. Definitions. - As used in this chapter the following definitions shall apply:...

§ 2702. License requirements; license fee; additional fee on aggregate gross receipts; statements required. - (a) Any person desiring to engage in business in this...

§ 2703. Automobile manufacturers. - (a) Every person engaged in the business of automobile manufacturing...

§ 2704. Exemptions. - This chapter shall not apply to the production or manufacture...

§ 2705. Exemption of gross receipts attributable to intermediate products. - (a) Notwithstanding any other provision of this chapter, for purposes...

Chapter 29. Retail and Wholesale Merchants’ License Requirements and Taxes

§ 2901. Definitions. - As used in this chapter: (1) “Certified takeoff weight” means...

§ 2902. Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required. - (a) For the purposes of this section, “wholesaler” shall not...

§ 2903. Food processor license requirements; license fee; additional fee on aggregate gross receipts; statements required. - (a) Every person described in § 2901(21)a.2. of this title...

§ 2904. Commercial feed dealer license requirements; license fee; additional fee on aggregate gross receipts; statements required. - (a) Every person described in § 2901(21)a.3. of this title...

§ 2905. Retailer license requirements; license fee; additional fee on aggregate purchase price; statements required; transient retailer license requirements; license fee. - (a) Any person desiring to engage in business in this...

§ 2906. Restaurant retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required. - (a) Every person engaged in the business of operating a...

§ 2907. Farm machinery retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required. - (a) To the extent that any person is engaged in...

§ 2908. Grocery supermarket retailers. - (a) Every person engaged in the business of operating a...

§ 2909. Exemptions. - (a) (1) This chapter shall not apply to the sale...

§ 2910. Tire retailer license requirements; license fee; additional fee on new tires. - (a) In addition to any license required under § 2905...

§ 2911. Retail Crime Unit; Retail Crime Fund and fee. - (a) There is hereby established within the Department of Justice...

§ 2912. Beverage container retailer license requirement; license fee; recycling fee on beverage container sales. - This section expired on December 1, 2014, under the terms...

Chapter 30. MOTOR VEHICLE DOCUMENT FEE AND AUTOMOBILE DEALER HANDLING FEE AND LICENSE FEE

§ 3001. Definitions. - As used in this chapter: (1) “Motorcycle” — the definition...

§ 3002. Motor vehicle document fee; claims for refunds [For applicability of this section, see 80 Del. Laws, c. 77, § 2]. - (a) There is imposed upon the sale, transfer or registration...

§ 3003. Enforcement by Secretary of Transportation; rules and regulations. - The Secretary of Transportation shall have the power and authority...

§ 3004. Motor vehicle dealer handling fee and payment. - (a) Every motor vehicle dealer shall pay a handling fee...

§ 3005. Motor vehicle dealer license fee. - (a) Every motor vehicle dealer shall pay an annual license...

Chapter 31. DELAWARE INFRASTRUCTURE EMERGENCY RESPONSE ACT

§ 3101. Definitions. - As used in this chapter: (1) “Declared state of emergency”...

§ 3102. Business and employee status during emergency period. - (a) (1) An out-of-state business that conducts emergency-related work within...

§ 3103. Business and employee status after emergency period. - An out-of-state business or an out-of-state employee that remains in...

§ 3104. Administration and notification. - (a) (1) An out-of-state business that enters this State during...

§ 3105. Regulations. - The Delaware Division of Revenue shall promulgate regulations and develop...

Chapter 33. STEAM, GAS AND ELECTRIC COMPANIES

§ 3301. License requirements. - Except as provided in this chapter, no individual, association of...

§ 3302. Exception as to municipalities; rural electric cooperatives. - (a) Nothing in this chapter shall be so construed as...

§ 3303. Penalties. - Every individual and every member of an association of persons...

Chapter 43. USE TAX ON LEASES OF TANGIBLE PERSONAL PROPERTY

§ 4301. Definitions. - As used in this chapter: (1) “Lease” means an agreement...

§ 4302. Imposition of tax on lessees. - (a) There is imposed by this section on every lessee...

§ 4303. Collection of tax. - (a) Every person required to collect the tax under this...

§ 4304. Liability for the tax. - (a) Every person required to collect the tax imposed by...

§ 4305. Lessor's license. - (a) (1) Every person engaged in or desiring to engage...

§ 4306. Records to be kept. - Every person required to collect the tax under this chapter...

§ 4307. Filing returns and payment of tax. - (a) (1) Every person required to register with the Department...

Chapter 51. MOTOR FUEL TAX

Subchapter I. Gasoline

§ 5101. Definitions. - As used in this chapter: (1) “Aviation gasoline” is gasoline...

§ 5102. License for retail sale of gasoline; requirement, issuance, term, fee and display. - Every person engaged in the retail sale of gasoline shall,...

§ 5103. License for distributor of gasoline; requirement, application, bond and fee. - (a) No distributor shall receive, use, sell or distribute any...

§ 5104. Issuance of distributor's license; term of license. - The application referred to in § 5103 of this title,...

§ 5105. Refusal of distributor's license; grounds. - If any application for a license to transact business as...

§ 5106. Assignability of distributor's license. - The license issued under this subchapter by the Department of...

§ 5107. Bond of licensed distributor. - (a) Every distributor shall file with the Department of Transportation...

§ 5108. Revocation, cancellation and surrender of license and bond. - The Department of Transportation may revoke the license of any...

§ 5109. Records of Department of Transportation. - The Department of Transportation shall keep and file all applications...

§ 5110. Levy and rate of tax; collection. - (a) There is hereby levied and imposed for the state...

§ 5111. Exempt sales of gasoline. - (a) The tax imposed by this chapter shall not apply...

§ 5112. Distributor's taxable sales of gasoline; what is included. - The distributor's taxable sales shall, for the purpose of this...

§ 5113. Monthly reports of distributors. - (a) On or before the twenty-fifth day of each calendar...

§ 5114. Payment of tax by distributor. - (a) At the time of rendering the statement required by...

§ 5115. Penalties for failure to file reports or pay tax when due. - When any distributor fails to file monthly reports with the...

§ 5116. Estimate by Department of Transportation in absence of tax report; redetermination of assessment. - (a) Whenever any distributor neglects or refuses to make and...

§ 5117. Collection by Department of Transportation of delinquent taxes. - If any distributor shall be in default for more than...

§ 5118. Rules and regulations. - The Department of Transportation may prescribe reasonable rules and regulations...

§ 5119. Deposit of receipts by Department of Transportation. - All money received by the Department of Transportation under this...

§ 5120. Refunds of motor fuel taxes. - (a) The Secretary of Transportation shall refund out of the...

§ 5121. Reports from carriers transporting gasoline; penalty for failure to file report; appeal. - (a) Every railroad company, suburban or interurban railroad company, pipeline...

§ 5122. Retention of records by distributors or retailers; penalties. - (a) Each distributor or retailer shall maintain and keep, for...

§ 5123. Inspection of records. - (a) The record of all purchases, receipts, sales, distribution and...

§ 5124. Discontinuance, sale or transfer of business by distributor or retailer; penalties. - (a) Whenever a person ceases to engage in business as...

§ 5125. Delivery from tank truck to motor vehicle; penalty. - The delivery of gasoline from a tank truck to the...

§ 5126. Exchange of information among the states. - The Department of Transportation shall, upon request duly received from...

§ 5128. Penalties. - (a) Whoever violates any provision of this chapter, a penalty...

§ 5129. Collection of bad checks; service charge; interest. - If a check received in payment of moneys due the...

Subchapter II. Special Fuel

§ 5131. Definitions. - As used in this chapter: (1) “A program to demonstrate...

§ 5132. Tax imposed. - (a) There is hereby levied and imposed a tax of...

§ 5133. Exemptions. - (a) The tax imposed by this chapter shall not apply...

§ 5134. Special fuel license; bond. - (a) Required. — It shall be unlawful for any person...

§ 5135. Records. - (a) Preparation of records. — For each location where special...

§ 5136. Monthly reports and payments. - (a) Reports. — For the purpose of determining the amount...

§ 5137. Refund of taxes erroneously or illegally collected. - In the event that any taxes, penalties or interest imposed...

§ 5138. Administration. - (a) Rules and regulations. — The Department of Transportation shall...

§ 5139. Violations and penalties; enforcement. - (a) Acts forbidden. — It shall be unlawful for any...

§ 5140. Prohibiting use of dyed diesel fuel on highways; Violations and penalties. - (a) Notices with respect to dyed diesel fuel. — (1)...

Subchapter III. State Aid to Municipalities for Streets

§ 5161. Definitions. - As used in this subchapter: (1) “Municipality” means any incorporated...

§ 5162. Appropriations paid through State Treasurer. - (a) There shall be appropriated annually to municipalities within the...

§ 5163. Time and method of computation. - (a) The Department of Transportation shall compute annually no later...

§ 5164. Certification of Secretary of Transportation; time for payment. - The Department of Transportation shall forward to the Secretary of...

§ 5165. Expenditures of funds by municipalities; records, audits and regulations of municipalities. - (a) Each municipality shall keep an accounting of all funds...

§ 5166. Unauthorized expenditures; personal liability. - (a) No municipal official or employee shall authorize, direct or...

Subchapter IV. Aviation Jet Fuel

§ 5171. Definitions. - As used in this subchapter: (1) “Aviation jet fuel” means...

§ 5172. Aviation jet fuel tax. - (a) A tax of 5 cents per gallon, computed in...

§ 5173. Jet fuel supplier's license; bond. - (a) License required. — It is unlawful for any person...

§ 5174. Records. - (a) Preparation of records. — Each licensed aviation jet fuel...

§ 5175. Monthly reports and payments. - (a) Reports. — (1) For the purpose of determining the...

§ 5176. Refund of taxes, fees, penalties, or interest erroneously or illegally collected. - (a) If any taxes, fees, penalties, or interest imposed under...

§ 5177. Administration. - (a) Rules and regulations. — The Department shall enforce this...

§ 5178. Procedure for exempt sales of aviation jet fuel. - (a) A sale made to an entity exempt from taxation...

§ 5179. Violations; penalties; enforcement. - (a) Acts forbidden. — It is unlawful for a person...

§ 5180. Deposit of aviation jet fuel tax proceeds. - (a) The Department shall deposit all aviation jet fuel tax...

Chapter 52. MOTOR CARRIERS FUEL PURCHASE LAW

§ 5201. Short title. - This chapter shall be known and may be cited as...

§ 5202. Definitions. - As used in this chapter: (1) “Department” means Department of...

§ 5203. Rate of tax. - Every motor carrier shall pay a road tax equivalent to...

§ 5204. Credit for motor fuel tax payment. - (a) Every motor carrier subject to the tax imposed by...

§ 5205. Tax due date. - The tax imposed by this chapter shall be paid by...

§ 5206. Deposits of revenue. - All taxes, fees, penalties and interest received by the State...

§ 5207. Calculation of amount of fuel used in State. - The amount of gasoline or other motor fuel used in...

§ 5208. Report requirements; exemptions. - Every motor carrier subject to the tax imposed by this...

§ 5209. Average consumption. - In the absence of adequate records or other evidence satisfactory...

§ 5210. Records. - Every motor carrier shall keep such records, in such form...

§ 5211. Vehicle marker; fee; penalty assessments payable by mail; victims' compensation tax. - (a) The Department of Transportation shall provide an identification marker...

§ 5212. Imposition of tax. - The taxes imposed on motor carriers by this chapter are...

§ 5213. Enforcement. - The Delaware State Police is authorized and directed to assist...

§ 5214. Filing of bond; refund provisions. - The Department of Transportation may require a motor carrier to...

§ 5215. False statements; penalties. - Any person who wilfully and knowingly makes, publishes, delivers or...

§ 5216. Departure or removal of property from State or discontinuing business; arbitrary assessment. - If the Department of Transportation ascertains that a person decides...

§ 5217. Failure to report or pay tax; penalty; interest. - When any motor carrier fails to file a report within...

§ 5218. Time for payment of taxes, penalties and interest; additional penalty. - All taxes, penalties and interest assessed pursuant to this chapter,...

§ 5219. Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference. - (a) All penalties and interest when imposed under this chapter...

§ 5220. Failure to pay tax; determination; redetermination; review. - (a) If any person shall fail to pay any tax...

§ 5221. Penalties. - Any person wilfully violating this chapter and not covered by...

§ 5222. Availability of records of other agencies; exchange of information with other jurisdictions. - (a) The records of any other state agency, board or...

§ 5223. Regulations; promulgation by Secretary of Transportation. - The Secretary of Transportation shall, from time to time, promulgate...

§ 5224. Exempt vehicles; carriers. - (a) Nothing in this chapter shall apply to any vehicle...

§ 5225. Exemption; reciprocal agreements. - This chapter shall not apply to motor vehicles bearing the...

§ 5226. Failure to comply with other statutes. - Any motor carrier who fails to comply with the requirements...

§ 5227. Collection of bad checks; service charge; interest. - If a check received in payment of moneys due the...

§ 5228. Moneys erroneously collected. - In the event that any fees, taxes, penalties or interest...

§ 5229. Cooperative agreements between states. - (a) The Secretary of the Department of Transportation may enter...

Chapter 53. Tobacco Product Tax

Subchapter I. Definitions

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Delaware Code Title 30 - State Taxes

Delaware Code
Title 30 - State Taxes