reglab/housing_qa huggingface dataset:
30 DE Code § 2095. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter X. Business Finder’s Fee Tax Credit|§ 2095. Reports.

§ 2095. Reports. The Division shall report annually to the General Assembly, on or before March 1, the names of all certified sponsor and new business firms, the total amount of tax credits awarded pursuant to this Program, and the number of jobs created. 77 Del. Laws, c. 300, §  1;  81 Del. Laws, c. 49, § 19;
30 DE Code § 2096. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter X. Business Finder’s Fee Tax Credit|§ 2096. Reconsideration.

§ 2096. Reconsideration. Where any applicant for a new business finder's fee tax credit pursuant to this subchapter objects to any determination by the Director, such applicant shall be entitled to a reconsideration of such decision by the Director or the Director's designee. Such request shall be filed with the Director within 60 days from the issuance of such denial of certification decision. The Director shall, within 30 days of a request for such reconsideration, issue a written decision. 77 Del. Laws, c. 300, §  1;
30 DE Code § 2097. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20. Business Tax Credits and Deductions|Subchapter X. Business Finder’s Fee Tax Credit|§ 2097. Limitations on credits.

§ 2097. Limitations on credits. (a) The aggregate amount of such tax credits approved for all sponsor and new business firms shall not exceed $3,000,000 in any state fiscal year. (b) The Director shall ensure that each application has the date and time of submission recorded. Credits will be awarded in chronological order based upon the date and time upon which each complete application is received by the Division. If a credit award results in exceeding the $3,000,000 limitation for the fiscal year in which it is awarded, the amount by which such credit award exceeds $3,000,000 shall carry over to the succeeding fiscal year and shall receive priority for that year. 77 Del. Laws, c. 300, §  1;  81 Del. Laws, c. 49, § 19;
30 DE Code § 5101. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5101. Definitions.

§ 5101. Definitions. As used in this chapter:  (1) “Aviation gasoline” is gasoline manufactured and distributed exclusively for use in internal combustion aircraft engines. (2) “Department” means Department of Transportation. (3) “Distributor” includes any person, association of persons, firm or corporation, wherever resident or located, who imports or causes to be imported into the State gasoline, as defined in this section, for use, distribution, storage or sale after the gasoline reaches the State or who, being in the business of selling and or distributing gasoline in bulk quantities, desires to purchase gasoline tax free from another distributor for resale within this State or for export from this State; and also any person, association of persons, firm or corporation who produces, refines, manufactures or compounds, or causes to be produced, refined, manufactured or compounded gasoline as defined in this section within the State. (4) A product will be considered “gasohol” when it is composed of 1 part anhydrous ethyl alcohol (ethanol) and 9 parts unleaded gasoline. (5) “Gasoline” includes all products commonly or commercially known or sold as gasoline, including gasohol, casinghead gasoline, natural gasoline, aviation gasoline and all flammable liquids composed of a mixture of selected hydrocarbons expressly manufactured and blended for the purpose of effectively and efficiently operating spark-ignited internal combustion engines. The term “gasoline” does not include liquefied gases such as propane, butane or pentane, or mixtures of the same, nor any product:  a. Having an ASTM Designation D908 research octane number of less than 70; or b. Having a Reid vapor pressure at 100° F. of more than 30 pounds. (6) “Person” includes every natural person, fiduciary, association of persons or corporation. Whenever used in any clause prescribing and imposing a fine or imprisonment or both, the term “person” as applied to an association means and includes the partners or members thereof, and as applied to corporations, the officers thereof. (7) “Retailer” means any person engaged in the sale of gasoline within this State who is not licensed as a distributor.30 Del. C. 1953, §  5101;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §  24A;  62 Del. Laws, c. 380, §§  1, 2;  65 Del. Laws, c. 297, §§  1-3;  68 Del. Laws, c. 290, §  184;  70 Del. Laws, c. 575, §  11;
30 DE Code § 5102. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5102. License for retail sale of gasoline; requirement, issuance, term, fee and display.

§ 5102. License for retail sale of gasoline; requirement, issuance, term, fee and display. Every person engaged in the retail sale of gasoline shall, before engaging in such business, procure from the Department of Transportation a license for each establishment operated by such person. Such license shall be issued by the Department and shall expire on June 30 next following, subject to such reasonable regulations as the Department shall provide. Every person desiring to continue to engage in the retail sale of gasoline shall annually thereafter on July 1 procure from the Department a license for such establishment operated by such person, which shall expire on June 30 next following, subject to such reasonable regulations as the Department shall provide. A license fee of $5.00 shall be paid for the issuing of every such license and the Department shall supply a certificate, which the licensee shall publicly display in a manner to be regulated by the Department. Retailers participating in the Small Retail Gasoline Station Assistance Loan Fund established in Chapter 74 of Title 7, must, as a condition of their license, make their loan payments as prescribed therein; if their fuel supplier is not a distributor licensed under this chapter, then the retailer must file its own fuel tax return with the Department of Transportation for this purpose. 30 Del. C. 1953, §  5102;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §  24B;  59 Del. Laws, c. 216, §  2;  64 Del. Laws, c. 365, §  4;  64 Del. Laws, c. 368, §  1;  68 Del. Laws, c. 290, §  184;  69 Del. Laws, c. 77, §  73;
30 DE Code § 5103. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5103. License for distributor of gasoline; requirement, application, bond and fee.

§ 5103. License for distributor of gasoline; requirement, application, bond and fee. (a) No distributor shall receive, use, sell or distribute any gasoline or engage in business within this State unless such distributor is the holder of an uncancelled license issued by the Department of Transportation to engage in such business. To procure such license, a distributor shall file with the Department an application under oath and in such form as the Department may prescribe, setting forth:  (1) The name under which the distributor will transact business within the State; (2) The location, with street number address of its principal office or place of business within this State; and (3) The name and complete residence address of the owner or the names and addresses of the partners, if such distributor is a partnership, or the names and addresses of the principal officers, if such distributor is a corporation or association; and if such distributor is a corporation organized under the laws of another state, territory or country or the laws of the United States, it shall also file with such application a certified copy of the certificate issued by the Secretary of State of Delaware showing that such corporation is authorized to transact business in the State. (b) Upon the filing of an application for a license, and concurrently therewith, a bond of the character stipulated and in the amount provided for in § 5107 of this title shall be filed with the Department of Transportation. No license shall be issued upon any application unless accompanied by such bond. (c) Upon the filing of the application for a license, a filing fee of $10 shall be paid to the Department of Transportation. (d) As a condition of their license, distributors shall make the required loan payments for themselves or their retailer customers who:  (1) Participate in the Small Retail Gasoline Station Assistance Loan Fund, established in Chapter 74 of Title 7; and (2) Provide these funds to the distributor.30 Del. C. 1953, §  5103;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §  24B;  59 Del. Laws, c. 216, §  2;  64 Del. Laws, c. 365, §  5;  64 Del. Laws, c. 368, §  2;  68 Del. Laws, c. 290, §  184;  69 Del. Laws, c. 77, §  74;
30 DE Code § 5104. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5104. Issuance of distributor's license; term of license.

§ 5104. Issuance of distributor's license; term of license. The application referred to in § 5103 of this title, in proper form having been accepted for filing, the filing fee paid and the bond having been accepted and approved, the Department of Transportation shall, except as provided in this chapter, issue to such distributor a license to transact business as a distributor in this State. Such license shall expire on June 30 next following. Every distributor desiring to continue as a distributor shall apply for and procure a license before July 1 each year. Each distributor shall be assigned a license number upon qualifying for a license under this subchapter. 30 Del. C. 1953, §  5104;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §  24B;  59 Del. Laws, c. 216, §  2;  60 Del. Laws, c. 473, §  1;  62 Del. Laws, c. 380, §  3;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5105. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5105. Refusal of distributor's license; grounds.

§ 5105. Refusal of distributor's license; grounds. If any application for a license to transact business as a distributor in this State shall be filed by any person whose license shall at any time theretofore have been cancelled for cause, or in case the Department of Transportation shall be of the opinion that the application is not filed in good faith or that the application is filed by some person as a subterfuge for the real person in interest whose license or registration shall therefore have been cancelled for cause, the Department of Transportation, after a hearing, of which the applicant shall be given 5 days' notice in writing and at which the applicant shall have the right to appear in person or by a counsel and present testimony, may refuse to issue to such person a license to transact business as a distributor in this State. 30 Del. C. 1953, §  5105;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §  24B;  59 Del. Laws, c. 216, §  2;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5106. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5106. Assignability of distributor's license.

§ 5106. Assignability of distributor's license. The license issued under this subchapter by the Department of Transportation shall not be assignable and is valid only for the distributor in whose name it was issued. 30 Del. C. 1953, §  5106;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §  24B;  59 Del. Laws, c. 216, §  2;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5108. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5108. Revocation, cancellation and surrender of license and bond.

§ 5108. Revocation, cancellation and surrender of license and bond. The Department of Transportation may revoke the license of any distributor for reasonable cause. Before revoking any such license the Department shall notify the distributor to show cause within 60 days of the date of the notice why such license should not be revoked; provided, however, that at any time prior to or pending such hearing the Department may, in the exercise of reasonable discretion, suspend such license. The Department shall cancel any license to act as a distributor immediately upon surrender thereof by the holder. If the license of any distributor shall be cancelled by the Department and if the distributor shall have paid to the State of Delaware all taxes, penalties and interest due and payable by it under the gasoline laws of this State, then the Department shall cancel and surrender the bond or other surety theretofore filed by said distributor. The Department shall promptly notify all licensed distributors of any such cancellation. The Department of Transportation may suspend or revoke a gasoline retailer's license for reasonable cause in the same manner as a distributor's license. 30 Del. C. 1953, §  5108;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §  24B;  59 Del. Laws, c. 216, §  2;  62 Del. Laws, c. 380, §  5;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5109. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5109. Records of Department of Transportation.

§ 5109. Records of Department of Transportation. The Department of Transportation shall keep and file all applications and bonds with an alphabetical index thereof, together with a record of all licensed distributors. 30 Del. C. 1953, §  5109;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §  24B;  59 Del. Laws, c. 216, §  2;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5111. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5111. Exempt sales of gasoline.

§ 5111. Exempt sales of gasoline. (a) The tax imposed by this chapter shall not apply to gasoline:  (1) Sold and delivered to and used by the United States or any of the governmental agencies thereof; (2) Sold or delivered under the protection of the interstate commerce clause of the Constitution of the United States; (3) Sold by a distributor to another distributor; (4) Sold and delivered to and used by the State and every political subdivision thereof; (5) Sold and delivered to and used by volunteer fire companies in any of their official vehicles and veteran or civic organizations in their ambulances when such vehicles are used on a voluntary, nonprofit basis. The fuel supply tanks maintained under this section must be for the exclusive use of said vehicles. (b) The Department of Transportation may, for purposes of identification of the above agencies or organizations, require that an exemption certificate issued by the Department of Transportation be on file with the Department and the supplier from which the fuel is purchased. 30 Del. C. 1953, §  5111;  54 Del. Laws, c. 107;  56 Del. Laws, c. 33, §  2;  57 Del. Laws, c. 741, §  24B;  59 Del. Laws, c. 216, §  2;  60 Del. Laws, c. 81, §  1;  62 Del. Laws, c. 380, §  6;  68 Del. Laws, c. 290, §  184;  69 Del. Laws, c. 77, §  65;
30 DE Code § 5112. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5112. Distributor's taxable sales of gasoline; what is included.

§ 5112. Distributor's taxable sales of gasoline; what is included. The distributor's taxable sales shall, for the purpose of this chapter, include all gasoline delivered to retail dealers, including gasoline delivered to retail outlets on consignment or to retail outlets owned or operated by the distributor. 30 Del. C. 1953, §  5112;  54 Del. Laws, c. 107.;
30 DE Code § 5113. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5113. Monthly reports of distributors.

§ 5113. Monthly reports of distributors. (a) On or before the twenty-fifth day of each calendar month, each distributor of gasoline shall file with the office of the Department of Transportation, a statement on a form prepared by the Department of Transportation, which shall show the quantity of gasoline on hand on the first and last days of the preceding calendar month, the quantity of gasoline received, produced, manufactured, refined or compounded during the preceding calendar month, the quantity of gasoline sold, delivered or used within this State during the preceding calendar month, and such other information as the Department of Transportation may require. Aviation gasoline shall be reported separately from other gasolines. (b) On or before June 25 each year, distributors having average monthly taxable sales and/or use of 500,000 or more gallons shall file a statement of the estimated sales and/or use anticipated for the same calendar month. (c) The fact that a distributor's name is signed to such statements shall be prima facie evidence for all purposes that the reports were actually signed by such distributor or a duly authorized agent. Such statements shall contain a declaration by the person making the same, to the effect that the statements contained therein are true and are made under penalties of perjury, which declaration shall have the same force and effect as a verification of the return and shall be in lieu of such verification. (d) The monthly statements or payments of tax, as provided in § 5114 of this title, shall be considered to have been duly and timely filed if such statements or payments are deposited in the United States mail with postage prepaid on or before the twenty-fifth day of a given calendar month; provided, however, that for good cause the Department of Transportation may grant a licensee a reasonable extension of time. In lieu of depositing tax payments in the United States mail, a licensed motor fuel distributor may hand deliver said payment to the Department of Transportation or the Department may require licensed motor fuel distributors to make electronic transfers of such funds to the appropriate state account. (e) When the twenty-fifth day of a given month falls on a weekend or state holiday, the due date of the statement and tax shall be the next following business day of the State. 30 Del. C. 1953, §  5113;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §§  24B, 24C;  59 Del. Laws, c. 216, §  2;  60 Del. Laws, c. 76, §  1;  60 Del. Laws, c. 440, §§  1-3;  62 Del. Laws, c. 380, §  7;  67 Del. Laws, c. 340, §  1;  68 Del. Laws, c. 290, §  184;  70 Del. Laws, c. 186, §  1;  70 Del. Laws, c. 575, §  12;
30 DE Code § 5114. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5114. Payment of tax by distributor.

§ 5114. Payment of tax by distributor. (a) At the time of rendering the statement required by § 5113(a) of this title, the distributor shall pay to the Department of Transportation the tax or taxes levied by this chapter on all gasoline sold and/or used within this State during the preceding calendar month. (b) Distributors averaging monthly sales and/or use of 500,000 or more gallons over a 12-month period ending April 30 each year shall, when complying with § 5113(b) of this title, pay to the Department of Transportation in June each year the tax or taxes on 75% of the gallons of gasoline estimated to be sold and/or used during said month of June. The balance of the tax due on the actual sales and/or use in June shall be paid on or before the twenty-fifth day of the next calendar month. 30 Del. C. 1953, §  5114;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §§  24B, 24C;  59 Del. Laws, c. 216, §  2;  60 Del. Laws, c. 76, §  2;  60 Del. Laws, c. 667, §  1;  62 Del. Laws, c. 380, §  8;  68 Del. Laws, c. 290, §  184;
30 DE Code § 5115. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5115. Penalties for failure to file reports or pay tax when due.

§ 5115. Penalties for failure to file reports or pay tax when due. When any distributor fails to file monthly reports with the Department of Transportation as required by § 5113 of this title or when such distributor fails to pay the Department the amount of taxes due to this State as required by § 5114 of this title, a penalty of $5.75 per business day shall accrue up to a maximum of $28.75 for each report. For each report filed more than 5 business days late, the penalty shall be $28.75 or 12 percent of the tax due, whichever is greater, for each such report. Any tax due shall also bear interest at the rate of 1 percent per month, or fraction thereof, until same is paid; however, the Department may waive all or any part of the penalty and interest when it is established to the satisfaction of the Department that failure to file the monthly report or pay the tax by the twenty-fifth day of the month was not with intent to violate the law. A month, for purposes of calculating interest in this chapter, shall be from the twenty-sixth day of a given month through the twenty-fifth day of the following month. 30 Del. C. 1953, §  5115;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §§  24B, 24C;  59 Del. Laws, c. 216, §  2;  60 Del. Laws, c. 76, §  3;  60 Del. Laws, c. 422, §  1;  62 Del. Laws, c. 380, §§  9, 10;  64 Del. Laws, c. 368, §  3;  67 Del. Laws, c. 260, §  1;  68 Del. Laws, c. 290, §  184;  70 Del. laws, c. 186,, §  1;
30 DE Code § 5116. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 51. Motor Fuel Tax|Subchapter I. Gasoline|§ 5116. Estimate by Department of Transportation in absence of tax report; redetermination of assessment.

§ 5116. Estimate by Department of Transportation in absence of tax report; redetermination of assessment. (a) Whenever any distributor neglects or refuses to make and file any report for any calendar month as required by this chapter or files an incorrect or fraudulent report, the Department of Transportation shall determine, from any information obtainable in its office, or elsewhere, the number of gallons of gasoline with respect to which the distributor has incurred liability under the gasoline laws of this State. (b) In any action or proceeding for the collection of the gasoline tax and/or penalties or interest imposed in connection therewith, an assessment by the Department of the amount of the tax due and/or interest or penalties due to the State shall constitute prima facie evidence of the claim of the State, and the burden of proof shall be upon the distributor to show that the assessment was incorrect and contrary to law. (c) Promptly after the date of such determination, the Department of Transportation shall notify by mail the person against whom the assessment is made. Within 60 days after the date of notification, such person may file with the Department of Transportation a petition for redetermination of such assessment. Every petition for redetermination shall state specifically the reason or reasons which the petitioner believes entitles the petitioner to such redetermination. It shall be the duty of the Secretary of Transportation within 90 days after the receipt of any petition to dispose of such petition for redetermination. Notice of the decision shall be given in writing to the petitioner promptly by the Secretary of Transportation. (d) Any person shall have the right to appeal within 60 days the decision of the Secretary of Transportation concerning redetermination to the Superior Court of this State. 30 Del. C. 1953, §  5116;  54 Del. Laws, c. 107;  57 Del. Laws, c. 741, §§  24B, 24C;  59 Del. Laws, c. 216, §  2;  62 Del. Laws, c. 380, §  11;  68 Del. Laws, c. 290, §  184;  70 Del. Laws, c. 186, §  1;