Delaware Code — 30
Browse 172 sections in division 30 of the Delaware code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 101. Definitions.
- § 102. Limitation upon tax levy; personal property.
- § 103. Bonds of City of Wilmington exempt.
- § 104. Reciprocal collection of taxes; recognition of laws of other states; official to bring action; meaning of taxes.
- § 105. Sunset repeal of tax preferences [Repealed].
- § 1401-1409. §§ 1401-1409. Definitions; imposition; computation of tax; rates; filing returns; payment; incorporation of certain criminal penalties [Repealed].
- § 1501. Definitions relating to this chapter [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
- § 1502. Tax on transfers of resident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
- § 1503. Credit for taxes paid to another state; limitation [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
- § 1504. Tax on transfers of nonresident estates [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
- § 1505. Returns; time to file return and pay tax [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
- § 1506. Collection and payment of tax out of estate; liability of the personal representative [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
- § 1507. Assessment of tax; special lien for estate taxes [For application of this section, see 81 Del. Laws, c. 52, § 2] [Repealed].
- § 1508. Final settlement of executor’s or administrator’s accounts [Repealed].
- § 1509, 1510. §§ 1509, 1510. Refund of taxes erroneously paid; procedure and administration [Repealed].
- § 1701. Definitions.
- § 1702. Election to invoke chapter.
- § 1703. Compromise of death taxes due this State.
- § 1704. Arbitration of domicile of decedent.
- § 1705. Penalty and interest for nonpayment of tax.
- § 1706. Reciprocal application.
- § 1901. Definitions.
- § 1902. Imposition of tax on corporations; exemptions.
- § 1903. Computation of taxable income [For application of this section see 85 Del. Laws, c. 231, § 3].
- § 1904. Returns.
- § 1905. Payment of tax.
- § 1906. Short title.
- § 1907. Time of taking effect of tax.
- § 1908. Historic rehabilitation.
- § 1909. Withholding of income tax on sale or exchange of real estate by nonresident corporations.
- § 1910, 1911. §§ 1910, 1911. Interests and additions to the tax in case of deficiencies; addition to the tax in case of nonpayment; refunds [Repealed].
- § 1912. Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records.
- § 1913-1916. §§ 1913-1916. Court action to compel furnishing of information; lien of tax; collection of tax; administration by Secretary of Finance [Repealed].
- § 1917, 1918. §§ 1917, 1918. Short title; time of taking effect of tax [Transferred].
- § 2101. General license requirement for occupations.
- § 2102. Term of licenses.
- § 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty.
- § 2104. Notice of date for procuring licenses.
- § 2105. Exemption for certain persons 65 years of age or older and certain licensed direct care workers.
- § 2106. Transferability of license; succession on death.
- § 2107. Place of business specified in license; change of location.
- § 2108. No license refunds.
- § 2109. Display of license; penalty.
- § 2110. Contract to pay another’s license tax.
- § 2111. Form and signature of licenses.
- § 2112. Contents of licenses.
- § 2113. Right to carry on business under license.
- § 2114. Additional licenses for more than 1 occupation or business [Repealed].
- § 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.
- § 2122. Definitions.
- § 2123. Annual filing requirements.
- § 2124. Revocation, denial, or nonrenewal of licenses for nonpayment of taxes.
- § 2125. Definitions applied to § 2124; burden of persuasion.
- § 2126. Confidential reporting of violators.
- § 2301. Occupations requiring licenses; definitions; fees; exemptions.
- § 2302. Tax stamps required for amusement machines [Repealed].
- § 2303. Special requirements for nonresident junk dealers; penalty.
- § 2304. Vending machine license and identifying labels.
- § 2305. Special requirements for harness racing meet operators, owners, trainers and drivers.
- § 2306. Special license requirements for certain Delaware entities registering a trade name.
- § 2501. Definitions.
- § 2502. License requirement; resident and nonresident; additional fee on gross receipts paid; statements required.
- § 2503. Duties of architects, professional engineers, contractors and construction managers as to nonresident contractor licenses.
- § 2701. Definitions.
- § 2702. License requirements; license fee; additional fee on aggregate gross receipts; statements required.
- § 2703. Automobile manufacturers.
- § 2704. Exemptions.
- § 2705. Exemption of gross receipts attributable to intermediate products.
- § 2901. Definitions.
- § 2902. Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required.
- § 2903. Food processor license requirements; license fee; additional fee on aggregate gross receipts; statements required.
- § 2904. Commercial feed dealer license requirements; license fee; additional fee on aggregate gross receipts; statements required.
- § 2905. Retailer license requirements; license fee; additional fee on aggregate purchase price; statements required; transient retailer license requirements; license fee.
- § 2906. Restaurant retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required.
- § 2907. Farm machinery retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required.
- § 2908. Grocery supermarket retailers.
- § 2909. Exemptions.
- § 2910. Tire retailer license requirements; license fee; additional fee on new tires.
- § 2911. Retail Crime Unit; Retail Crime Fund and fee.
- § 2912. Beverage container retailer license requirement; license fee; recycling fee on beverage container sales.
- § 3001. Definitions.
- § 3002. Motor vehicle document fee; claims for refunds [For application of this section, see 80 Del. Laws, c. 77, § 2; 85 Del. Laws, c. 40, § 15].
- § 3003. Enforcement by Secretary of Transportation; rules and regulations.
- § 3004. Motor vehicle dealer handling fee and payment.
- § 3005. Motor vehicle dealer license fee.
- § 3101. Definitions.
- § 3102. Business and employee status during emergency period.
- § 3103. Business and employee status after emergency period.
- § 3104. Administration and notification.
- § 3105. Regulations.
- § 3301. License requirements.
- § 3302. Exception as to municipalities; rural electric cooperatives.
- § 3303. Penalties.
- § 3501-3508. §§ 3501-3508. License requirement; tax and statement; nonpayment of tax; penalties; reinstatement upon payment of tax; charges; regulation with charges in Pennsylvania and Maryland; free transportation of books, papers and public documents; penalty; deposit with Secretary of Finance in certain cases; penalty; doing business without license; penalty [Repealed].
- § 3701-3704. §§ 3701-3704. Passengers’ tax; monthly statements; failure to report or pay; penalties; enforcement of penalties; Secretary of Finance; duties and powers in collection of tax [Repealed].
- § 3901-3909. §§ 3901-3909. Tax on net earnings of railroads and canals; annual statement and collection of tax; tax on locomotives, cars and trucks; tax on capital stock; ascertainment and collection of tax upon failure to make report or pay tax; nonpayment of taxes; penalties; warrant of Secretary of Finance to county receiver of taxes to collect taxes; commutation of state taxes of certain railroad companies; railroad and railway corporations organized under Title 26 [Repealed].
- § 4101. Tax and statement requirements on telegraph lines [Repealed].
- § 4102. Tax and statement requirements on telephone lines and transmitters [Repealed].
- § 4103. Assessment and collection upon failure to make required statement [Repealed].
- § 4104. Collection on failure to pay tax [Repealed].
- § 4301. Definitions.
- § 4302. Imposition of tax on lessees.
- § 4303. Collection of tax.
- § 4304. Liability for the tax.
- § 4305. Lessor’s license.
- § 4306. Records to be kept.
- § 4307. Filing returns and payment of tax.
- § 5201. Short title.
- § 5202. Definitions.
- § 5203. Rate of tax.
- § 5204. Credit for motor fuel tax payment.
- § 5205. Tax due date.
- § 5206. Deposits of revenue.
- § 5207. Calculation of amount of fuel used in State.
- § 5208. Report requirements; exemptions.
- § 5209. Average consumption.
- § 5210. Records.
- § 5211. Vehicle marker; fee; penalty assessments payable by mail; victims’ compensation tax.
- § 5212. Imposition of tax.
- § 5213. Enforcement.
- § 5214. Filing of bond; refund provisions.
- § 5215. False statements; penalties.
- § 5216. Departure or removal of property from State or discontinuing business; arbitrary assessment.
- § 5217. Failure to report or pay tax; penalty; interest.
- § 5218. Time for payment of taxes, penalties and interest; additional penalty.
- § 5219. Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference.
- § 5220. Failure to pay tax; determination; redetermination; review.
- § 5221. Penalties.
- § 5222. Availability of records of other agencies; exchange of information with other jurisdictions.
- § 5223. Regulations; promulgation by Secretary of Transportation.
- § 5224. Exempt vehicles; carriers.
- § 5225. Exemption; reciprocal agreements.
- § 5226. Failure to comply with other statutes.
- § 5227. Collection of bad checks; service charge; interest.
- § 5228. Moneys erroneously collected.
- § 5229. Cooperative agreements between states.
- § 5501. Definitions.
- § 5502. Imposition of tax; rate; adjustment of tariffs.
- § 5503. Computation of tax.
- § 5504. Payment of tax.
- § 5505. Failure to file return or pay tax; interest and penalties [Repealed].
- § 5506. Exemptions.
- § 5507. Rebate of tax for certain qualified activities.
- § 5508. Sourcing rules for mobile telecommunications services.
- § 6201. Definitions [For application of this section, see 84 Del. Laws, c. 474, § 7].
- § 6202. Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
- § 6203. Collection of tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
- § 6204. Remittance of tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
- § 6205. Obligations of an accommodations intermediary [For application of this section, see 84 Del. Laws, c. 474, § 7].
- § 6206. Distribution of the tax [For application of this section, see 84 Del. Laws, c. 474, § 7].
- § 6301. Definitions.
- § 6302. License required; issuance.
- § 6303. Imposition of tax; “capital base” defined.
- § 6304. Payment of tax.
- § 6305. Exemption from occupational license taxes.
- § 6306. Review of license fee; refund procedure; penalty; interest [Repealed].
- § 6401. Definitions.
- § 6402. Imposition of income tax on Headquarters Management Corporations.
- § 6403. Computation of Headquarters Management Corporation taxable income.
- § 6404. Election and returns.
- § 6405. Payment of tax.
- § 6406. Regulations.
- § 6407. Taxes of other states.
- § 6501. Definitions.
- § 6502. Quality assessment.
- § 6503. Penalties.