Delaware Code
Title 30 - State Taxes
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...