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§ 5301. Definitions. - As used in this chapter: (1) “Affixing agent” means any...
Subchapter II. Levy and Collection of Tax; License, Stamps
§ 5305. Levy of tax, limitation; exemption [For application of this section, see 81 Del. Laws, c. 55, § 28(a)] - (a) An excise tax is imposed and assessed upon the...
§ 5306. Liability for payment of tax. - The tax must be paid and the stamp must be...
§ 5307. License for sales of tobacco products. - A person may not engage in or conduct the business...
§ 5308. License charges. - (a) Wholesale license. — For each wholesale license issued there...
§ 5309. Application for license. - (a) Every person desiring to engage in the sale of...
§ 5310. Issuance of licenses; display. - Upon approval of the application and payment of the fees,...
§ 5311. Expiration of licenses. - Every license shall expire on December 31 next succeeding the...
§ 5312. Replacement of licenses. - Whenever any license issued under this chapter is defaced, destroyed,...
§ 5313. Suspension or revocation of license. - The Department of Finance, after a hearing before the Secretary...
§ 5314. Transfer of license. - Any licensed dealer may transfer a license from 1 location...
§ 5315. Tobacco product tax stamps; affixing; amount; cancellation. - (a) Within the time prescribed, every authorized affixing agent shall...
§ 5316. Design and sale of stamps. - (a) Delaware tobacco product tax stamps must be adhesive stamps,...
§ 5317. Time for affixing stamps; reporting requirements; violation. - (a) The authorized affixing agent shall affix the required amount...
§ 5318. Appointment of stamp affixing agents; commission. - (a) The Department may appoint any manufacturer of tobacco products...
§ 5319. Alternate method of collection; other tobacco products. - If in the judgment of the Department the collection of...
Subchapter III. General Provisions
§ 5321. Duties imposed on licensed tobacco products dealers; lists. - (a) A licensed tobacco products dealer may not sell tobacco...
§ 5322. Duties imposed on manufacturer's representatives. - A tobacco products manufacturer's representative may sell only to a...
§ 5324. Sample packs. - The Department shall promulgate regulations governing the receipt, distribution of,...
§ 5325. Late filing penalty. - Every stamp affixing agent shall file with the Department, on...
§ 5326. Refunds. - Whenever any packs of tobacco products upon which stamps have...
§ 5327. Exempt sales. - The Department may promulgate regulations to relieve authorized affixing agents...
§ 5328. Invoices or delivery tickets and purchase orders required in certain cases. - (a) A person who possesses or transports 10 or more...
§ 5329. Administration by Department; rules and regulations. - The administration, enforcement and collection of all taxes, permits, licenses...
§ 5330. Bonds. - The Secretary, at the Secretary's discretion, in order to protect...
Subchapter IV. Penalties and Enforcement
§ 5341. Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty. - (a) A person may not sell any pack of tobacco...
§ 5342. Possession of untaxed tobacco products. - (a) Except as authorized by this chapter, a person who...
§ 5343. Penalties not specifically provided for. - Whoever violates any provision of this chapter for which a...
§ 5344. Liability joint and several as between owner and operator. - Whenever a duty or liability is imposed under this chapter...
§ 5345. Police powers; arrests. - (a) Employees of the Department of Finance who are designated...
§ 5346. Prohibitions. - (a) No tobacco product tax stamp may be affixed to...
Subchapter V. Forfeitures
§ 5351. Forfeiture of tobacco products; disposal. - (a) In the event of a conviction under § 5342...
§ 5352. Forfeiture of vehicle used in illegally transporting tobacco products. - Any vehicle used in the transporting of tobacco products in...
§ 5353. Tobacco product vending machine forfeiture proceedings. - (a) The proceedings for the forfeiture of any tobacco product...
§ 5354. Seizure of untaxed tobacco products and tobacco product vending machines. - Whenever any law-enforcement officer, the Department or its agents have...
Subchapter VI. Delivery Sales of Any Tobacco Product
§ 5361. Definitions. - For purposes of this subchapter: (1) “Adult” means a person...
§ 5362. Requirements for delivery sales. - (a) No person shall make a delivery sale of any...
§ 5363. Age verification requirements. - (a) No person shall mail, ship or otherwise deliver any...
§ 5364. Disclosure requirements. - The notice required under § 5363(a)(3) of this title shall...
§ 5365. Shipping requirements. - (a) Each person who mails, ships or otherwise delivers a...
§ 5366. Registration and reporting requirements. - (a) Prior to making delivery sales or mailing, shipping or...
§ 5367. Collection of taxes. - Each person accepting a purchase order for a delivery sale,...
§ 5368. Penalties. - (a) Except as otherwise provided in this section, a first...
§ 5369. Enforcement. - The Attorney General or the Attorney General's designee, or any...
Chapter 54. REALTY TRANSFER TAX
Subchapter I. Realty Transfer Tax
§ 5401. Definitions [For application of this section, see 81 Del. c. 384, § 3]. - As used in this subchapter, except where the context clearly...
§ 5402. Rate of tax; when payable; exception [For application of this section, see 81 Del. Laws, c. 56, § 2 and 81 Del. C. 384, § 3]. - (a) Every person who makes, executes, delivers, accepts or presents...
§ 5403. Transfer by broker. - Where there is a transfer of a residential property by...
§ 5404. Payment from proceeds of judicial sale. - The tax imposed by this subchapter shall be fully paid...
§ 5405. Documentary stamps; affixing; cancellation; other methods. - (a) The payment of the tax imposed by this subchapter...
§ 5406. Furnishing stamps; sale; agents; compensation; bond premiums. - (a) The Department of Finance shall prescribe, prepare and furnish...
§ 5407. Enforcement; rules and regulations. - The Department of Finance shall enforce this subchapter and may...
§ 5408. Failure to affix stamps. - No document upon which tax is imposed by this subchapter...
§ 5409. Value to be stated in document or affidavit. - Every document when lodged with, or presented to, any Recorder...
§ 5410. Unlawful acts; penalty. - (a) It shall be unlawful for any person to: (1)...
§ 5412. Grantor to pay tax. - As between the parties to any transaction which is subject...
§ 5414. Tax lien. - Chapter 29 of Title 25 shall not apply to taxes...
§ 5415. Distribution of tax receipts [But see 66 Del. Laws, c. 94, § 2, regarding possible contingent repeal of statute]. - (a) The tax received under this subchapter shall be disbursed...
Subchapter II. Conservation Trust Fund, Assignment of Tax Revenue
§ 5421. Definitions. - The following words, terms and phrases, when used in this...
§ 5422. General. - The purpose of this subchapter is to provide funding to...
§ 5423. Delaware Land and Water Conservation Trust Fund. - (a) There is created and established under the jurisdiction and...
§ 5426. Farmland Preservation Fund receipt transfer. - On or before October 15 of each fiscal year, the...
Chapter 55. PUBLIC UTILITIES TAXES
§ 5501. Definitions. - For purposes of this chapter only: (1) “Direct-to-home satellite services”...
§ 5502. Imposition of tax; rate; adjustment of tariffs . - (a) A tax is imposed on intrastate telephone commodities and...
§ 5503. Computation of tax. - (a) The tax imposed by § 5502(a) of this title...
§ 5504. Payment of tax. - (a) In the case of the distribution of public utilities...
§ 5506. Exemptions. - (a) No person who is liable for the tax imposed...
§ 5507. Rebate of tax for certain qualified activities. - (a) In the case of the tax imposed by this...
§ 5508. Sourcing rules for mobile telecommunications services. - (a) Mobile telecommunications services shall be sourced according to the...
Chapter 61. LODGING TAX
Subchapter I. Lodging Tax Collection
§ 6101. Definitions. - As used in this chapter: (1) “Hotel” means any person...
§ 6102. Levy of tax and disposition of proceeds. - (a) There is imposed and assessed an excise tax at...
§ 6103. Collection of tax. - The tax shall be collected by the operator from the...
§ 6104. Payment of tax. - The amount of the tax collected for each month shall...
Subchapter II. County Convention & Visitors Bureaus
§ 6121. Eligible organizations. - Each county-based convention and visitors bureau, to be eligible to...
§ 6122. Reporting and operating conditions. - Such recipient organization shall be subject to all reporting and...
Chapter 63. AFFILIATED FINANCE COMPANIES
§ 6301. Definitions. - As used in this chapter: (1) “Affiliated corporations” means 2...
§ 6302. License required; issuance. - No corporation shall carry on business as an affiliated finance...
§ 6303. Imposition of tax; “capital base” defined. - (a) The tax payable by an affiliated finance company shall...
§ 6304. Payment of tax. - The tax imposed by § 6303 of this title shall...
§ 6305. Exemption from occupational license taxes. - Notwithstanding this title, all affiliated finance companies being taxed in...
Chapter 64. HEADQUARTERS MANAGEMENT CORPORATIONS
§ 6401. Definitions. - As used in this chapter and in §§ 2061 through...
§ 6402. Imposition of income tax on Headquarters Management Corporations. - Every Headquarters Management Corporation shall annually pay a tax in...
§ 6403. Computation of Headquarters Management Corporation taxable income. - (a) Except as modified in subsections (b) and (c) of...
§ 6404. Election and returns. - (a) Election. — Every Headquarters Management Corporation desiring to be...
§ 6405. Payment of tax. - The tax imposed by this chapter shall be payable as...
§ 6406. Regulations. - The Director of Revenue is authorized to promulgate rules, regulations...
§ 6407. Taxes of other states. - (a) A Headquarters Management Corporation shall be credited with the...
Chapter 65. NURSING FACILITY QUALITY ASSESSMENTS
§ 6501. Definitions. - As used in this chapter: (1) “A managed care company...
§ 6502. Quality assessment. - (a) Effective for assessment periods beginning on or after June...
§ 6503. Penalties. - In addition to the penalties prescribed in Chapter 5 of...