Delaware § 5103 - Light tax; administration of fund; surplus.
Full text of Delaware Delaware Code § 5103 — Light tax; administration of fund; surplus., with citation guidance and answers to common questions.
§ 5103. Light tax; administration of fund; surplus.
The Department of Finance shall receive all light taxes collected, shall keep them in a separate account, and shall pay them out only upon orders signed by the President of the county government and approved by the Director of Finance. They shall receive no additional compensation for the performance of any duty required of them or any of them under this section. If, after payment of all contracts entered into pursuant to this chapter, there remains a surplus in the light account, the surplus shall be applied to reduce the light tax rate for the succeeding taxable year.
9 Del. C. 1953, § 5103; 57 Del. Laws, c. 458; 80 Del. Laws, c. 209, § 5;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 5103
What does Delaware Code § 5103 cover?
Section 5103 ("Light tax; administration of fund; surplus.") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 5103?
A common citation format is "Delaware Code § 5103" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 5103 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.