reglab/housing_qa huggingface dataset:
30 DE Code § 20A-101. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20A. Veterans’ Opportunity Credit|§ 20A-101. Definitions.

§ 20A-101. Definitions. For purposes of this chapter:  (1) “Gross wages” means that part of the sum reported on Form W-2, or equivalent form of the United States Department of Treasury, Internal Revenue Service as “Medicare wages and tips” that is attributable to Delaware sources. (2) “Qualified employer” means an employer located in Delaware which hires and employs 1 or more qualified veterans. (3) “Qualified military service” means military service for which a veteran received:  a. The Afghanistan Campaign Medal; b. The Iraq Campaign Medal; or c. The Global War on Terrorism Expeditionary Medal. (4) “Qualified veteran” means either a Delaware resident who engaged in qualified military service, or a nonresident who, as member of the Delaware National Guard, engaged in qualified military service, and who:  a. Has provided to the qualified employer documentation showing that he or she was honorably discharged or is a current member of a National Guard or Reserve unit; and b. Was initially hired by the qualified employer on or after January 1, 2012, and prior to January 1, 2016. (5) “Secretary” means the Secretary of the Department of Finance described in § 8302 of Title 29. (6) “Sustained employment” means a period of employment that is not less than 185 days during the taxable year.78 Del. Laws, c. 381, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 20A-102. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20A. Veterans’ Opportunity Credit|§ 20A-102. Credit for wages paid to qualified veterans.

§ 20A-102. Credit for wages paid to qualified veterans. (a) Subject to the limitations contained in § 20A-103 of this title and to such return requirements as may be imposed by the State Bank Commissioner, the Insurance Commissioner, or the Secretary, qualified employers shall be eligible during the year in which a qualified veteran is hired and for the 2 taxable years thereafter for credits against the taxes imposed by the following statutory provisions:  (1) Chapter 11 of Title 5; (2) Chapter 19 of this title; (3) Chapter 11 of this title; (4) Sections 702 and 703 of Title 18. (b) The amount of the credit against the tax shall equal 10%, but in no event to exceed $1,500, of the gross wages paid by the qualified employer to a qualified veteran in the course of that veteran's sustained employment during the taxable year. (c) To the extent a qualified employer's credits exceed any amounts otherwise due for the taxes and fees listed under subsection (a) of this section, such unused credits shall be paid to it in the nature of tax refunds. 78 Del. Laws, c. 381, §  1;
30 DE Code § 20A-103. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20A. Veterans’ Opportunity Credit|§ 20A-103. Limitations.

§ 20A-103. Limitations. Notwithstanding § 20A-102 of this title, no qualified veterans counted for purposes of veterans' opportunity credits under this chapter may be included in the calculation of employment for purposes of claiming tax credits provided by subchapters II, III, IX and X of Chapter 20 of this title. 78 Del. Laws, c. 381, §  1;
30 DE Code § 20A-104. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20A. Veterans’ Opportunity Credit|§ 20A-104. Rules and regulations.

§ 20A-104. Rules and regulations. The Director of Revenue is authorized to promulgate rules and regulations not inconsistent with this chapter and require such facts and information to be reported as the Director deems necessary for administration and enforcement of this chapter. 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. 78 Del. Laws, c. 381, §  1;
30 DE Code § 20B-100. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20B. Employer Tax Credit for Hiring Individuals With Disabilities|§ 20B-100. Declaration of purpose.

§ 20B-100. Declaration of purpose. The purpose of this chapter is to provide Delaware's employers an incentive to hire referrals from vocational rehabilitation. Provision of a hiring incentive is intended to implement public policy established by § 3302 of Title 14, § 5503 of Title 16, and § 7909A of Title 29 which promote meaningful employment in integrated work settings for individuals with disabilities. 80 Del. Laws, c. 400, § 1;
30 DE Code § 20B-101. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20B. Employer Tax Credit for Hiring Individuals With Disabilities|§ 20B-101. Definitions.

§ 20B-101. Definitions. For purposes of this chapter:  (1) “Designated state agencies” means the Division of Vocational Rehabilitation and the Division for the Visually Impaired.  (2) “Gross wages” means that part of the sum reported on Form W-2, or equivalent form of the United States Department of Treasury, Internal Revenue Service as “Medicare wages and tips” that is attributable to Delaware sources. (3) “Qualified employer” means an employer located in Delaware which hires and employs 1 or more vocational rehabilitation referrals. (4) “Secretary” means the Secretary of the Department of Finance as described in § 8302 of Title 29.  (5) “Sustained employment” means a period of employment that is not less than 185 days during the taxable year. (6) “Vocational rehabilitation referral” means any individual who is certified by the designated state agencies as:  a. Having a physical or mental disability which, for such individual, constitutes or results in a substantial impediment to employment; and b. Having been referred to the employer upon completion of, or while receiving, rehabilitative services pursuant to:  1. An individualized plan for employment under a state plan for vocational rehabilitation services approved under the Rehabilitation Act of 1973 [29 U.S.C. § 701 et seq.]; 2. A program of vocational rehabilitation carried out under Chapter 31 of Title 38 of the United States Code [38 U.S.C. § 3100 et seq.].80 Del. Laws, c. 400, § 1;
30 DE Code § 20B-102. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20B. Employer Tax Credit for Hiring Individuals With Disabilities|§ 20B-102. Credit for wages paid to qualified employee.

§ 20B-102. Credit for wages paid to qualified employee. (a) Subject to the limitations contained in § 20B-103 of this title and to such return requirements as may be imposed by the State Bank Commissioner, the Insurance Commissioner, or the Secretary, qualified employers shall be eligible during the year in which a qualified employee is hired and for the 2 taxable years thereafter for credits against the taxes imposed by the following statutory provisions:  (1) Chapter 11 of Title 5; (2) Chapter 19 of this title; (3) Chapter 11 of this title; (4) Sections 702 and 703 of Title 18. (b) The amount of the credit against the tax shall equal 10%, but in no event exceed $1,500, of the gross wages paid by the qualified employer to a vocational rehabilitation referral in the course of that employee's sustained employment during the taxable year. (c) To the extent a qualified employer's credits exceed the amounts otherwise due for the taxes and fees listed under subsection (a) of this section, such unused credits shall be paid to it in the nature of tax refunds. 80 Del. Laws, c. 400, § 1;
30 DE Code § 20B-103. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20B. Employer Tax Credit for Hiring Individuals With Disabilities|§ 20B-103. Limitations.

§ 20B-103. Limitations. Notwithstanding § 20B-102 of this title, no vocational rehabilitation referral counted for purposes of the tax credits under this chapter may be included in the calculation of employment for purposes of claiming tax credits by subchapters II, III, IX and X of Chapter 20 of this title. 80 Del. Laws, c. 400, § 1;
30 DE Code § 20B-104. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20B. Employer Tax Credit for Hiring Individuals With Disabilities|§ 20B-104. Rules and regulations.

§ 20B-104. Rules and regulations. The Director of Revenue is authorized to promulgate rules and regulations consistent with this chapter and require such facts and information be reported as the Director deems necessary for administration and enforcement of this chapter. No rule or regulation adopted pursuant to the authority granted in this section shall extend, modify or conflict with any law of this State or the reasonable implication thereof. 80 Del. Laws, c. 400, § 1;
30 DE Code § 20C-100. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20C. Tax Credit for Automatic External Defibrillators|§ 20C-100. Declaration of policy.

§ 20C-100. Declaration of policy. The purpose of this chapter is to create incentives for businesses with locations in Delaware to purchase and place automatic external defibrillators into service in this State.  81 Del. Laws, c. 236, § 1;
30 DE Code § 20C-101. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20C. Tax Credit for Automatic External Defibrillators|§ 20C-101. Tax credit for automatic external defibrillator placed in service.

§ 20C-101. Tax credit for automatic external defibrillator placed in service. Any business that places an automatic external defibrillator in service at a business location within the State is entitled to a credit equal to $100 per unit for a tax year beginning after December 31, 2017. This credit is a 1-time credit for the tax year in which the automatic external defibrillator is placed in service.  81 Del. Laws, c. 236, § 1;
30 DE Code § 2101. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2101. General license requirement for occupations.

§ 2101. General license requirement for occupations. No person shall engage in or carry on any trade or business for which a license is required by this part without first having obtained a license therefor from the Department of Finance and paid therefor the fee or tax prescribed in this part. The provisions of § 516(g) and § 2216 of Title 13 shall apply and supersede any license requirements of this part with respect to matters involving any applicant or licensee under § 516(g) or § 2216 of Title 13. The Department shall forthwith deny the issuance or renewal of any license under this part, or suspend the same, upon receipt of notification from the Family Court pursuant to § 516(g) of Title 13 or notice from the Director of the Division of Child Support Services pursuant to § 2216 of Title 13 regarding an applicant or licensee. The Social Security number of the applicant shall be included on the application for issuance or renewal of any license under this part. 27 Del. Laws, c. 139;  Code 1915, §  180;  40 Del. Laws, c. 27, §  1;  Code 1935, §  192;  41 Del. Laws, c. 14, §  2;  30 Del. C. 1953, §  2101;  57 Del. Laws, c. 741, §  10A;  70 Del. Laws, c. 452, §  12;  71 Del. Laws, c. 216, §§  56, 90;  80 Del. Laws, c. 234, § 30;
30 DE Code § 2102. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2102. Term of licenses.

§ 2102. Term of licenses. (a) In general. — All licenses issued under this title shall be for a term of 1 year, expiring on December 31, or on the date prescribed pursuant to the provision of the Delaware Code under which it was issued. Lost or stolen license certificates may be replaced for their unexpired terms upon payment of a $15 fee to the Department of Finance. (b) Optional 3-year renewal. — Persons licensed under this section may, but are not required to, renew their licenses for a term of 3 years upon payment of a license fee equal to 3 times the fee in effect for said license at the time of renewal. Holders of 3-year licenses which add locations or units separately licensable under this section shall pro-rate the license fee for additional units or locations to the expiration date of their current licenses. (c) [Repealed.] Code 1852, §  1226;  25 Del. Laws, c. 14, §  3;  27 Del. Laws, c. 30;  Code 1915, §§  187, 212;  28 Del. Laws, c. 13;  40 Del. Laws, c. 27, §  1;  Code 1935, §§  198, 240;  41 Del. Laws, c. 14, §§  8, 9;  30 Del. C. 1953, §  2102;  57 Del. Laws, c. 136, §  4;  60 Del. Laws, c. 24, §  20;  71 Del. Laws, c. 314, §  2;  74 Del. Laws, c. 108, §  1;  83 Del. Laws, c. 107, § 7;
30 DE Code § 2103. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty.

§ 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty. (a) The Department of Finance shall keep a record of all licenses. All provisions of law relative to the duties and powers of the Auditor of Accounts in auditing and adjusting accounts shall apply with equal force and effect to the Department of Finance relative to the licenses mentioned in this title. (b) [Repealed.] (c) Whenever any section of Part III of this title is amended to affect taxes or licenses or rules or regulations are promulgated by the Division of Revenue which affect taxes or licenses, it shall be the duty of the Division of Revenue to give public notice of such changes. Such notification, where appropriate, shall be made when new forms are mailed to businesses and merchants. (d) Notwithstanding the requirements set forth in subsection (c) of this section, a claimed lack of notification of any changes in Part III of this title or in rules or regulations affecting taxes or licenses by a business or merchant shall not give rise to a cause of action against the Division of Revenue, nor shall it eliminate or reduce any fines or penalties incurred because of the failure of the business or merchant to comply with a new statute, rule or regulation. Code 1915, §  226A;  40 Del. Laws, c. 30, §  1;  Code 1935, §  206;  42 Del. Laws, c. 77, §§  1, 2;  30 Del. C. 1953, §  2103;  50 Del. Laws, c. 442, §  1;  57 Del. Laws, c. 136, §  5;  57 Del. Laws, c. 188, §§  1, 34;  57 Del. Laws, c. 741, §§  10A-10C;  60 Del. Laws, c. 562, §  1;  64 Del. Laws, c. 120, §  1;  66 Del. Laws, c. 103, §  1;  66 Del. Laws, c. 120, §  6;  68 Del. Laws, c. 187, §  15;  70 Del. Laws, c. 186, §  1;  82 Del. Laws, c. 226, § 9;
30 DE Code § 2104. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2104. Notice of date for procuring licenses.

§ 2104. Notice of date for procuring licenses. The Department of Finance shall cause public notice of the time when the licenses required in this part shall be procured. The public notice required shall be in such form and to such extent as the Secretary of Finance deems necessary. 14 Del. Laws, c. 418, §§  8, 10;  25 Del. Laws, c. 14, §  4;  Code 1915, §§  159, 161, 188, 226A;  40 Del. Laws, c. 25, §  1;  40 Del. Laws, c. 26, §  1;  40 Del. Laws, c. 27, §  1;  40 Del. Laws, c. 30, §  1;  Code 1935, §§  171, 173, 201;  57 Del. Laws, c. 741, §  10A;  58 Del. Laws, c. 205.;
30 DE Code § 2105. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2105. Exemption for certain persons 65 years of age or older and certain licensed direct care workers.

§ 2105. Exemption for certain persons 65 years of age or older and certain licensed direct care workers. An individual, 65 years of age or older or licensed as a direct care worker under §  2301(a) of this title, and whose gross receipts for the 12 months, beginning July 1 and ending June 30, preceding the year of application or renewal are less than $10,000 shall pay one fourth of the annual occupational or business license fee specified in §§ 2301(a), 2301(b), 2502(a), 2702(a), 2902(b), 2903(b), 2904(b), 2905(a), 2906(b), 2907(b), 2908(b) and 4305(a) of this title. 75 Del. Laws, c. 171, §  1;  78 Del. Laws, c. 104, §  1;
30 DE Code § 2106. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2106. Transferability of license; succession on death.

§ 2106. Transferability of license; succession on death. Each license granted under this part shall be for the sole use and benefit of the licensee to whom it is issued and shall not be transferable. In case of the death of any licensee, the licensee's personal representative shall succeed to all rights thereunder until the date of expiration of the license issued. 14 Del. Laws, c. 418, §§  8, 10;  20 Del. Laws, c. 71, §  2;  25 Del. Laws, c. 14, §  4;  Code 1915, §§  159, 161, 188, 200, 226A;  40 Del. Laws, c. 25, §  1;  40 Del. Laws, c. 26, §  1;  40 Del. Laws, c. 27, §  1;  40 Del. Laws, c. 30, §  1;  Code 1935, §§  171, 173, 176, 201;  30 Del. C. 1953, §  2106;  70 Del. Laws, c. 186, §  1;
30 DE Code § 2107. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2107. Place of business specified in license; change of location.

§ 2107. Place of business specified in license; change of location. A license granted for an occupation and which specifies the place of business thereby licensed shall not authorize the licensee to carry on any trade, business, pursuit or occupation specified in such license in any other place than the place of business set forth in such license. If a licensee changes the location of the licensee's place of business during the period for which the license is issued, the license may be transferred to such new location. 25 Del. Laws, c. 14, §  3;  Code 1915, §  187;  40 Del. Laws, c. 27, §  1;  Code 1935, §  198;  41 Del. Laws, c. 14, §§  8, 9;  30 Del. C. 1953, §  2107;  70 Del. Laws, c. 186, §  1;
30 DE Code § 2108. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2108. No license refunds.

§ 2108. No license refunds. No refund of license fees shall be payable for any unexpired term of a license. 74 Del. Laws, c. 108, §  2;
30 DE Code § 2109. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2109. Display of license; penalty.

§ 2109. Display of license; penalty. (a) Every person holding any state license authorizing the conduct of any business, trade or vocation shall expose such license in a conspicuous manner in the principal office or place of business of such person. (b) Every individual, every member of a firm or association of persons and every director and officer of a corporation holding a license under this part and failing to comply with this section shall be fined not more than $100. (c) None of the provisions of this section shall be deemed or taken to repeal the penalties imposed by any statute of the State for the failure of any particular class of licensees. 25 Del. Laws, c. 145, §§  1-3;  Code 1915, §  270;  Code 1935, §  242;  30 Del. C. 1953, §  2109;
30 DE Code § 2110. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2110. Contract to pay another's license tax.

§ 2110. Contract to pay another's license tax. No person shall agree or contract directly or indirectly to pay or assume or bear the burden of any license tax payable by any person, firm or corporation under the provisions of this Part. Any such agreement shall be null and void and shall not be enforced or given effect by any court. This section shall not apply to the surcharge described in § 2902(c)(4) of this title. Code 1935, §  198A;  43 Del. Laws, c. 10;  30 Del. C. 1953, §  2110;  67 Del. Laws, c. 326, §  4;  78 Del. Laws, c. 94, §§  1, 2;
30 DE Code § 2111. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2111. Form and signature of licenses.

§ 2111. Form and signature of licenses. The Secretary of Finance, or the Secretary's delegate, each year, shall prepare blank licenses for each business, trade, pursuit or corporation mentioned and enumerated in this part in such form as the Secretary of Finance deems proper. The licenses shall be signed by the signature or by the facsimile signature of the Secretary of Finance and shall each bear the date of issue. 14 Del. Laws, c. 418, §  8;  Code 1915, §§  159, 226A;  40 Del. Laws, c. 25;  40 Del. Laws, c. 30, §  1;  Code 1935, §§  171, 206;  30 Del. C. 1953, §  2111;  57 Del. Laws, c. 741, §§  10A, 10B;  60 Del. Laws, c. 562, §  4;  70 Del. Laws, c. 186, §  1;
30 DE Code § 2112. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2112. Contents of licenses.

§ 2112. Contents of licenses. Every license issued under this part shall state:  (1) The name and address of the licensee; (2) The trade, business or occupation for which the license is granted; (3) The amount of the license fee paid to the State; and (4) The date of issuance of the license.25 Del. Laws, c. 14, §  3;  Code 1915, §  187;  40 Del. Laws, c. 27, §  1;  Code 1935, §  198;  41 Del. Laws, c. 14, §§  8, 9;  30 Del. C. 1953, §  2112;
30 DE Code § 2113. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2113. Right to carry on business under license.

§ 2113. Right to carry on business under license. (a) Every person, other than a circus exhibitor, who shall procure an occupation license may, during the term for which such license is granted, carry on such occupation in any county of this State, subject, however, to the provisions and restrictions contained in this part. (b) Every circus exhibitor who shall procure a license to conduct a circus shall be authorized and empowered during the term for which such license was granted to exercise and carry on such occupation in every county of this State, subject, however, to the provisions and restrictions contained in said license. 25 Del. Laws, c. 14, §  3;  Code 1915, §  187;  40 Del. Laws, c. 27, §  1;  Code 1935, §  198;  41 Del. Laws, c. 14, §§  8, 9;  30 Del. C. 1953, §  2113;
30 DE Code § 2115. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2115. Exemption of amusement places for religious or philanthropic purposes.

§ 2115. Exemption of amusement places for religious or philanthropic purposes. Any person conducting or exhibiting any place of amusement which is required to be licensed, where all of the profits derived from such place of amusement are devoted to charitable, religious or philanthropic purposes, shall not be required to take out any license. 26 Del. Laws, c. 16, §  25;  Code 1915, §  226;  Code 1935, §  202;  30 Del. C. 1953, §  2115;
30 DE Code § 2116. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2116. Auctioneer and book agent exemption for veterans.

§ 2116. Auctioneer and book agent exemption for veterans. No honorably discharged soldier or sailor shall be required to procure any license to follow the occupation of canvassing for the sale of books or for the occupation commonly known as that of “book agent” or for the occupation of auctioneer. The certificate of honorable discharge of any such soldier or sailor shall be conclusive evidence of the right of such soldier or sailor to follow the occupations hereinbefore mentioned without having procured a license therefor. 22 Del. Laws, c. 389, §§  1, 2;  26 Del. Laws, c. 180, §  8;  Code 1915, §§  213, 215;  32 Del. Laws, c. 7;  Code 1935, §§  188, 190;  42 Del. Laws, c. 66;  47 Del. Laws, c. 75;  30 Del. C. 1953, §  2116;
30 DE Code § 2117. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 21. General Provisions Concerning Licenses|§ 2117. Agent violating this chapter may be proceeded against as principal.

§ 2117. Agent violating this chapter may be proceeded against as principal. In case of the violation of this chapter by any person, association of persons, firm or corporation, any person or persons acting as agent or agents of such person, association of persons, firm or corporation may be proceeded against as principals and, if found guilty, shall be punished in accordance with the provisions thereof. 26 Del. Laws, c. 179, §  2;  Code 1915, §  202;  Code 1935, §  178;  30 Del. C. 1953, §  2117;