reglab/housing_qa huggingface dataset:
30 DE Code § 5225. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5225. Exemption; reciprocal agreements.

§ 5225. Exemption; reciprocal agreements. This chapter shall not apply to motor vehicles bearing the registration plates of any other state which does not impose a tax, license or fee upon motor vehicles bearing valid registration plates of this State. The Secretary of Transportation is authorized to make reciprocal agreements with the proper officials of any other state imposing any such tax, license or fee providing for the reduction or relief from the tax imposed by this chapter, upon motor vehicles bearing valid registration plates of such other state, in exchange for the reduction or relief from the tax, license or fee imposed by such other state upon motor vehicles bearing valid registration plates of this State. 30 Del. C. 1953, §  5225;  57 Del. Laws, c. 496, §  1;  58 Del. Laws, c. 334;  58 Del. Laws, c. 467, §  3;  59 Del. Laws, c. 216, §  5;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5226. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5226. Failure to comply with other statutes.

§ 5226. Failure to comply with other statutes. Any motor carrier who fails to comply with the requirements of Chapter 51 of this title, also administered by the Department, shall be subject to withholding, suspension or revocation of motor carrier operating privileges as provided under § 5211(a) of this title until such time as the Secretary determines that such motor carrier is in compliance with Chapter 51 of this title. 64 Del. Laws, c. 396, §  1;
30 DE Code § 5227. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5227. Collection of bad checks; service charge; interest.

§ 5227. Collection of bad checks; service charge; interest. If a check received in payment of moneys due the Department under this chapter shall be returned to the Department by the maker's bank because of insufficient funds, closed account, stopped payment or any other reason, there shall be imposed upon the maker a service charge of $10 and interest at the rate of 1% per month, or fraction thereof, shall accrue on the tax, if any, from the date such tax was due to be paid. A statement shall be sent to the maker demanding payment within 15 days of the original amount of the check plus the added service charge, interest, if any, and the cost of the postage incurred in mailing the statement. Failure of the maker to respond to the demand within 15 days shall constitute cause for the Department to suspend the maker's operating privileges in this State and 30 days thereafter, to revoke the maker's operating privileges in this State. 65 Del. Laws, c. 302, §  1;  67 Del. Laws, c. 260, §  1;
30 DE Code § 5228. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5228. Moneys erroneously collected.

§ 5228. Moneys erroneously collected. In the event that any fees, taxes, penalties or interest imposed by this chapter shall have been erroneously collected from the motor carrier, the Department of Transportation may, upon request of the motor carrier, permit such motor carrier to take credit against a subsequent tax report in the amount of the erroneous overpayment, or, the Department may certify to the State Treasurer the amount of fees, taxes, penalties and/or interest erroneously collected by the Department. The State Treasurer shall thereupon draw a warrant for such certified amount made payable to the motor carrier. No refund of any taxes, fees, penalties or interest imposed under this chapter may be obtained except by filing a written claim with the Department before the expiration of 1 year from the earlier of:  (1) The date of the payment; or (2) The date the payment was required to be made. The claim must be in such form as may be prescribed by the Department, and shall specifically set forth the circumstances entitling the claimant to the refund. 65 Del. Laws, c. 427, §  9;  68 Del. Laws, c. 156, §  55(d);  68 Del. Laws, c. 290, §  184;
30 DE Code § 5229. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5229. Cooperative agreements between states.

§ 5229. Cooperative agreements between states. (a) The Secretary of the Department of Transportation may enter into cooperative agreements with other states, for exchange of information and auditing of users of motor fuels used in fleets of motor vehicles operated or intended to operate interstate. An agreement, arrangement, declaration or amendment thereto is not effective until executed and filed with the Department of Transportation. (b) An agreement may provide for determining the base state for users, users records requirements, audit procedures, exchange of information, persons eligible for tax licensing, defining qualified motor vehicles, determining if bonding is required, specifying reporting requirements and periods including defining uniform penalty and interest rates for late reporting, determining methods for collecting and forwarding of motor carrier fuel use taxes and penalties to another jurisdiction and other provisions as will facilitate the administration of the agreement. (c) The Department of Transportation may, as required by the terms of an agreement, forward to officers of another state any information in the Department's possession relative to the manufacture, receipts, sale, use, transportation or shipment of motor fuels by any person. The Department of Transportation may disclose to officers of another state, the location of officers, motor vehicles and other real and personal property of users of motor fuels. (d) An agreement may provide for each state to audit the records of persons based in the State, to determine if the motor carrier fuel use taxes due each state are properly reported and paid. Each state shall forward the findings of the audits performed on persons based in the State, to each state in which the person has taxable use of motor fuels. For persons not based in this State and who have taxable use of motor fuel in this State, the Department of Transportation may serve the auditing findings received from another state, in the form of an assessment, on the person as though an audit was conducted by the Department of Transportation. (e) Any agreement entered into pursuant to this section shall not preclude the Department from auditing the records of any person covered by the provisions of this chapter. (f) The legal remedies for any person served with an order or assessment under this section shall be as prescribed in this chapter. (g) If the Department enter into any agreement under the authority of this section, and the provisions set forth in the agreement are in conflict with any other rules or regulations by the Department, the agreement's provisions shall prevail notwithstanding. 68 Del. Laws, c. 156, §  53;  68 Del. Laws, c. 290, §§  184, 186, 187;
30 DE Code § 5503. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 55. Public Utilities Taxes|§ 5503. Computation of tax.

§ 5503. Computation of tax. (a) The tax imposed by § 5502(a) of this title shall be collected by the distributor from the ultimate consumer as a separate item not included in the sales price or tariff charge. The amount of tax collectible from the ultimate consumer shall in each case be calculated on the basis of a uniform percentage of the sale price or tariff charge payable by the ultimate consumer for the commodity or service which is subject to tax under this section and shall in each case be computed to the nearest highest cent; provided, however, that such tax shall not apply to receipts derived through the use of automatic coin collecting machines or coin boxes. A distributor's gross receipts shall not be deemed to include any portion of the tax collected from its consumer. (b) The tax imposed by § 5502(b) of this title shall be paid only once and shall be considered imposed upon, in the case of deliveries of gas or electricity described in § 5502(b)(3) of this title, the ultimate consumer or user for the use of such gas or electricity. In all other cases, the tax shall be imposed on the distributor and is not to be construed as a tax upon the consumer or user. 30 Del. C. 1953, §  5503;  58 Del. Laws, c. 301;  71 Del. Laws, c. 170, §  7;  72 Del. Laws, c. 39, §  4;
30 DE Code § 5504. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 55. Public Utilities Taxes|§ 5504. Payment of tax.

§ 5504. Payment of tax. (a) In the case of the distribution of public utilities as described in § 5502(a) and (b)(1), (2) or (4) of this title, the taxes collected under this chapter during any calendar month shall be paid by the distributor to the Department of Finance within 20 days after the end of said calendar month. (b) A distributor may, with the approval of the Department of Finance, compute its remittances either upon its billings or upon its cash receipts; provided, that if the distributor is permitted to remit on the basis of its billings, the distributor shall be entitled to a credit against subsequent remittances for any taxes billed but not collected. The Secretary of Finance shall prescribe such rules, regulations and forms for the administration of the tax imposed by this chapter as the Secretary deems necessary and as are consistent with the laws of Delaware. (c) In the case of deliveries of gas or electricity as described in § 5502(b)(3) of this title the taxes due under this chapter shall be paid within 20 days after the end of the calendar month in which the user first receives a statement from the seller of the utility setting forth the amount charged for such gas or electricity. 30 Del. C. 1953, §  5504;  58 Del. Laws, c. 301;  60 Del. Laws, c. 547, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 170, §§  8, 9;  72 Del. Laws, c. 39, §  4;
30 DE Code § 5507. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 55. Public Utilities Taxes|§ 5507. Rebate of tax for certain qualified activities.

§ 5507. Rebate of tax for certain qualified activities. (a) In the case of the tax imposed by this chapter upon a distributor of gas or electricity commodities and services that is attributable to gross receipts or tariff charges received from a corporation that satisfies the requirements of § 2011(a) of this title for the allowance of a credit against the tax imposed by Chapter 19 of this title (relating to corporation income tax) for the taxable year of such corporation in which a qualified facility (as defined in § 2010(1) of this title) is placed in service by such corporation (within the meaning of § 2010(7) of this title), such corporation shall be allowed a rebate of the tax payable by such distributor for such corporation's taxable year in which such qualified facility is placed in service and for any of its 4 following taxable years in which such facility is a qualified facility with respect to such corporation on the last business day thereof. The amount of the rebate allowable to such corporation in each such taxable year shall be equal to 50 percent of the amount of the tax imposed by this chapter (computed without regard to this subsection, but computed with regard to subsection (a) of this section, if applicable) upon such distributor that is attributable to that portion of the tariff or other similar charge paid or payable to such distributor by such corporation on account of such taxable year that (1), if such qualified facility is a new facility within the meaning of § 2010(4) of this title, is allocable to the volume of such gas and electricity commodities and services consumed in the operation of such new facility during such taxable year, or (2), if such qualified facility is an expanded facility within the meaning of § 2010(5) of this title, is allocable to the excess, if any, of (i) the volume of such gas and electricity commodities and services consumed during such taxable year in the operation of that facility of which such expanded facility is a part, over (ii) the volume, if any, of such commodities and services consumed by such corporation or a related person (within the meaning of § 2010(10) of this title) in the operation of that same facility during such corporation's taxable year immediately preceding its taxable year in which such qualified facility is placed in service by such corporation. For purposes of this subsection, the amount of any tariff or other similar charge that shall be deemed allocable to the volume of any specific commodities and services shall be the excess of (1) the total amount of such tariff or charge, over (2) the amount of such tariff or charge computed without including such volume of commodities and services in the base for computing such tariff or charge. (b) For purposes of this section, the taxable year of any person shall be the year used by such person in computing liability for Delaware income tax. 64 Del. Laws, c. 460, §  5;  65 Del. Laws, c. 387, §§  3, 4;  68 Del. Laws, c. 187, §  19;
30 DE Code § 5508. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 55. Public Utilities Taxes|§ 5508. Sourcing rules for mobile telecommunications services.

§ 5508. Sourcing rules for mobile telecommunications services. (a) Mobile telecommunications services shall be sourced according to the provisions of the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116-126. The definitions and provisions of such act are hereby incorporated into this section by reference. (b) (1) If a customer believes that an amount of tax, or an assignment of place of primary use or taxing jurisdiction included on a billing is erroneous, the customer shall notify the home service provider in writing. The written notification shall include the street address for the customer's place of primary use, the account name and number for which the customer seeks a correction, a description of the error asserted by the customer, and any other information that the home service provider reasonably requests to process the claim. (2) a. Within 60 days of receiving a notice under this section, the home service provider shall review its records. If this review shows the amount of tax or assignment of place of primary use or taxing jurisdiction is in error, then the home service provider shall correct the error and, within 90 days, refund or credit the amount of tax erroneously collected from the customer for a period of up to 2 years from the date of the customer's written notice. If this review shows that the amount of tax or assignment of place of primary use or taxing jurisdiction is correct, then the home service provider shall provide a written explanation to the customer. In either event, the home service provider shall provide notice of any determination under this paragraph to the Director. b. If the determination is adverse to the customer, the customer may protest such determination to the Director under § 523 of this title as if such determination were a notice of proposed assessment. If the determination is in favor of the taxpayer, the Director may nonetheless direct the home service provider to treat Delaware as the place of primary use and shall give notice to the customer of such determination, from which the customer may protest as if the home service provider had determined adversely to the customer. (3) The procedures in paragraph (b)(1) and paragraph (b)(2)b. of this section shall be the first course of remedy available to customers seeking correction of assignment of place of primary use or taxing jurisdiction or a refund of or other compensation for taxes erroneously collected by the home service provider, and no cause of action based upon a dispute arising from such taxes shall accrue to the extent otherwise permitted by law until a customer has reasonably exercised the rights and procedures set forth in those subdivisions of this section.73 Del. Laws, c. 399, §  5;
30 DE Code § 6301. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 63. Affiliated Finance Companies|§ 6301. Definitions.

§ 6301. Definitions. As used in this chapter:  (1) “Affiliated corporations” means 2 or more corporations which are members of a controlled group of corporations as defined in § 1563 of the Internal Revenue Code of 1954 [26 U.S.C. § 1563]. (2) “Affiliated finance company” means a corporation substantially all of whose activity within this State is limited to the issuance of commercial paper or other debt obligations and use of the proceeds to make loans to 1 or more of its affiliated corporations or to purchase receivables from 1 or more of its affiliated corporations.63 Del. Laws, c. 2, §  23;
30 DE Code § 6302. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 63. Affiliated Finance Companies|§ 6302. License required; issuance.

§ 6302. License required; issuance. No corporation shall carry on business as an affiliated finance company after May 1, 1981, without an unexpired license issued by the Secretary of Finance authorizing the conduct of such business. The license shall be issued by the Secretary of Finance for each calendar year. Upon payment of the tax imposed by § 6303 of this title, the Secretary shall issue the license with respect to each calendar year. 63 Del. Laws, c. 2, §  23;
30 DE Code § 6303. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 63. Affiliated Finance Companies|§ 6303. Imposition of tax; “capital base” defined.

§ 6303. Imposition of tax; “capital base” defined. (a) The tax payable by an affiliated finance company shall be in accordance with the following table:  If the capital base is: The annual license fee shall be:   $0 to $99,999,999.99  $10,000 $100,000,000 to $224,999,999.99  $15,000 $225,000,000 to $749,999,999.99  $25,000 Over $750,000,000  $50,000  (b) The “capital base” of an affiliated finance company shall consist of its capital, surplus and retained earnings, or equivalent accounting terms, as set forth in the company's certified financial statements. 63 Del. Laws, c. 2, §  23;
30 DE Code § 6304. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 63. Affiliated Finance Companies|§ 6304. Payment of tax.

§ 6304. Payment of tax. The tax imposed by § 6303 of this title shall be due and payable in a single installment on or before April 30 of the calendar year with respect to which the license is issued or as soon thereafter as the corporation shall commence operations as an affiliated finance company as shown on its certified financial statements for its fiscal year ending with or within the immediately preceding calendar year. 63 Del. Laws, c. 2, §  23;
30 DE Code § 6305. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 63. Affiliated Finance Companies|§ 6305. Exemption from occupational license taxes.

§ 6305. Exemption from occupational license taxes. Notwithstanding this title, all affiliated finance companies being taxed in accordance with this chapter shall be exempt from any occupational license taxes imposed by Part III of this title. 63 Del. Laws, c. 2, §  23;
30 DE Code § 6402. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 64. Headquarters Management Corporations|§ 6402. Imposition of income tax on Headquarters Management Corporations.

§ 6402. Imposition of income tax on Headquarters Management Corporations. Every Headquarters Management Corporation shall annually pay a tax in lieu of the taxes imposed under Chapter 19 of this title equal to the greater of:  (1) Eight and seven tenths percent of its Headquarters Management Corporation taxable income; or (2) Five thousand dollars.74 Del. Laws, c. 256, §  1;  75 Del. Laws, c. 123, §  1;
30 DE Code § 6404. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 64. Headquarters Management Corporations|§ 6404. Election and returns.

§ 6404. Election and returns. (a) Election. — Every Headquarters Management Corporation desiring to be certified under this chapter shall file an election with its application for a Headquarters Management Corporation license. (b) Termination of election. — An election under this section shall remain in effect until terminated by revocation by the taxpayer or the taxpayer's failing to limit its activities in this State to headquarters services or investment activities. (c) Returns. — Every Headquarters Management Corporation shall file an annual tentative return and an annual final return regardless of the amount of its estimated tax liability, its gross income or its taxable income. (1) A tentative return, covering estimated income tax liability for the current taxable year, in such form and containing such information as the Secretary of Finance shall prescribe, shall be filed with the Secretary of Finance on or before the first day of the fourth month of the current taxable year. (2) A final return, in such form and containing such information as the Secretary of Finance shall prescribe, shall be filed with the Secretary of Finance on or before the first day of the fourth month immediately following the end of the taxable year. (d) Certification of returns. — Every return shall have annexed thereto a certification by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer of the taxpayer or other individual duly authorized so to act to the effect that the statements contained therein are true to the best of such officer's or such other individual's knowledge and belief. (e) Consolidated returns. — An affiliated group of Headquarters Management Corporations may elect to make a consolidated return with respect to the income tax imposed by § 6402 of this title for the taxable year in lieu of separate returns. The making of a consolidated return shall be considered the election and consent of all members of the affiliated group. The tax due by an affiliated group of Headquarters Management Corporations filing a consolidated return shall be no less than the tax payable under § 6402(2) of this title multiplied by the number of members reporting on the consolidated return. 74 Del. Laws, c. 256, §  1;  75 Del. Laws, c. 123, §  2;
30 DE Code § 6405. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 64. Headquarters Management Corporations|§ 6405. Payment of tax.

§ 6405. Payment of tax. The tax imposed by this chapter shall be payable as follows:  (1) Calendar year corporations. — Twenty-five percent of the estimated tax liability for the current taxable year shall each be paid with the tentative return required to be filed on or before April 1 of the current taxable year, June 15 of the current taxable year, September 15 of the current taxable year and January 15 of the immediately following taxable year. (2) Fiscal year corporations. — Twenty-five percent of the estimated tax liability for the current taxable year shall each be paid with the tentative return required to be filed on or before the April 1 of the current taxable year, June 15 of the current taxable year, September 9 of the current taxable year and January 1 of the immediately following taxable year. (3) Additional taxes due on final return. — Any additional tax due as computed in the final return required to be filed pursuant to § 6404 of this title shall be paid with such final return. (4) Tentative tax declarations and payments are not required for returns for taxable periods of less than 92 calendar days.74 Del. Laws, c. 256, §  1;
30 DE Code § 6406. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 64. Headquarters Management Corporations|§ 6406. Regulations.

§ 6406. Regulations. The Director of Revenue is authorized to promulgate rules, regulations and decisions not inconsistent with this chapter and require such facts and information to be reported as the Director deems necessary for its administration and enforcement and the certification of Headquarters Management Corporations. No rule or regulation adopted pursuant to the authority granted by this section shall extend, modify or conflict with any law of this State, or the reasonable implications thereof. 74 Del. Laws, c. 256, §  1;