reglab/housing_qa huggingface dataset:
29 DE Code § 10404B. (2021)
2021 Delaware Code|Title 29 - State Government|Chapter 104. Regulatory Flexibility Act|§ 10404B. Regulatory flexibility analyses [For application of this section, see 80 Del. Laws, c. 113, § 8].

§ 10404B. Regulatory flexibility analyses [For application of this section, see 80 Del. Laws, c. 113, § 8]. (a) Any agency that proposes to adopt or amend any regulation under the Administrative Procedures Act, § 10101 et seq. of this title, that is substantially likely to impose additional costs or burdens upon individuals and/or small businesses shall submit a regulatory flexibility analysis to be published by the Registrar of Regulations as part of the notice requirements set forth in § 10115 of this title. In connection herewith, agencies shall consider, where applicable, lawful, feasible and desirable, the following methods of reducing the additional costs and burdens of proposed regulations on individuals and small businesses:  (1) The establishment of less stringent compliance or reporting requirements; (2) The establishment of less stringent schedules or deadlines for compliance or reporting requirements; (3) The consolidation or simplification of compliance or reporting requirements; (4) The establishment of performance standards to replace design or operational standards required in the proposed regulation; (5) The exemption of certain individuals or small businesses from all or part of the requirements contained in the proposed regulation; and (6) Such other alternative regulatory methods that will accomplish the objectives of the proposed regulation while minimizing the adverse impact upon individuals and small businesses. (b) The following regulations are exempt from this section:  (1) Regulations that are not substantially likely to impose additional costs or burdens upon individuals and/or small businesses; provided, however, that any agency making such a determination shall include a statement to that effect as part of the notice requirements set forth in § 10115 of this title;  (2) Emergency regulations adopted pursuant to § 10119 of this title;  (3) Regulations that are exempt from the procedural requirements of the Administrative Procedures Act, § 10101 et seq. of this title, pursuant to § 10113(b) of this title;  (4) Regulations that define standards of conduct or qualifications of individuals applying for licensure or as licensed professionals;  (5) Regulations that are required by federal law and have already complied with the federal Regulatory Flexibility Act [5 U.S.C. § 601 et seq.]; and  (6) Such other regulations as may be determined from time to time in accordance with this chapter. 80 Del. Laws, c. 113, §  3;
29 DE Code § 10405. (2021)
2021 Delaware Code|Title 29 - State Government|Chapter 104. Regulatory Flexibility Act|§ 10405. Transmission of notice of proposed regulation to General Assembly standing committees; comments [For application of this section, see 80 Del. Laws, c. 112, § 7].

§ 10405. Transmission of notice of proposed regulation to General Assembly standing committees; comments [For application of this section, see 80 Del. Laws, c. 112, § 7]. Upon receipt of a notice from an agency pursuant to § 10115 of this title that includes an agency regulatory statement, the Registrar of Regulations shall forthwith transmit such notice and agency regulatory statement to, and obtain the comments, if any, of, the appropriate standing committees of the General Assembly with oversight responsibilities for legislation affecting that agency with respect to the potential impact of such proposed regulation upon individuals and/or small businesses. Nothing in this section shall require any standing committee to meet, to consider any notice hereunder, or to provide any comments in connection herewith. 64 Del. Laws, c. 51, §  1;  80 Del. Laws, c. 112, §  4;
29 DE Code § 10406. (2021)
2021 Delaware Code|Title 29 - State Government|Chapter 104. Regulatory Flexibility Act|§ 10406. Application of exemption.

§ 10406. Application of exemption. Whenever the results of such consideration by an agency indicate that it is lawful, desirable and feasible to exempt individuals and/or small businesses or to set lesser standards of compliance by individuals and/or small businesses, the agency shall issue a rule or regulation containing an appropriate exemption for such individual and/or small businesses or setting lesser standards for compliance by individuals and/or small businesses. 64 Del. Laws, c. 51, §  1;
29 DE Code § 10408. (2021)
2021 Delaware Code|Title 29 - State Government|Chapter 104. Regulatory Flexibility Act|§ 10408. Interagency cooperation.

§ 10408. Interagency cooperation. Every agency of state government is authorized and required to furnish upon request such advice and assistance to any other agency considering exemptions pursuant to this chapter. 64 Del. Laws, c. 51, §  1;
29 DE Code § 10409. (2021)
2021 Delaware Code|Title 29 - State Government|Chapter 104. Regulatory Flexibility Act|§ 10409. Guidelines [For application of this section, see 80 Del. Laws, c. 112, § 7; and 80 Del. Laws, c. 113, § 8].

§ 10409. Guidelines [For application of this section, see 80 Del. Laws, c. 112, § 7; and 80 Del. Laws, c. 113, § 8]. (a) No later than November 15, 2015, the Registrar of Regulations, the Office of Management and Budget (OMB), and the Department of State, in consultation with such regulatory agencies, boards, and commissions as may be necessary or desirable, shall submit for final publication guidelines to assist state agencies in preparing the agency regulatory statements required pursuant to this chapter. The adoption of such guidelines shall be subject to the Administrative Procedures Act, § 10101 et seq. of this title, with the OMB serving as the adopting agency. (b) The guidelines shall include, but are not limited to:  (1) Determining when, and under what circumstances, a proposed regulation is substantially likely to impose additional costs or burdens on individuals and/or small businesses; (2) Identifying and evaluating alternative methods of achieving the purpose of a proposed regulation; (3) Determining the potential cost of complying with a proposed regulation, including projected reporting, recordkeeping, and other administrative costs; and (4) Evaluating and adopting such additional exemptions from the requirements applicable to agency regulatory statements as may be necessary or desirable.80 Del. Laws, c. 112, §  5;  80 Del. Laws, c. 113, §  4;
29 DE Code § 10501. (2021)
2021 Delaware Code|Title 29 - State Government|Chapter 105. The Delaware Governmental Accountability Act|§ 10501. Short title.

§ 10501. Short title. This chapter may be cited as the “Delaware Governmental Accountability Act.” 70 Del. Laws, c. 492, §  1;
29 DE Code § 10502. (2021)
2021 Delaware Code|Title 29 - State Government|Chapter 105. The Delaware Governmental Accountability Act|§ 10502. Purpose.

§ 10502. Purpose. (a) The General Assembly believes that it is desirable to gather additional program information in order to make better informed policy decisions on statewide programs and services. (b) The General Assembly further believes that the development of performance measures and standards for governmental programs will result in a more efficient and effective allocation and utilization of state resources. (c) The purpose of this chapter shall be to enable the Director of the Office of Management and Budget to assist the General Assembly in reviewing the appropriate information and documentation by agencies and the budget office for distribution to the Joint Finance Committee. (d) The Director of the Office of Management and Budget and the Controller General shall work in concert to revise budget documents to include the following:  (1) A comprehensive mission statement inclusive of the major functions and operations of the agency; (2) A performance measure for each Internal Program Unit; (3) An organizational chart for each department; (4) A section in the budget book detailing an agency's background and accomplishments; and (5) A section in the budget book describing the link between the proposed allocation of services and what programs and/or services the agency will be able to accomplish.70 Del. Laws, c. 492, §  1;  75 Del. Laws, c. 88, §  21(13);
29 DE Code § 10503. (2021)
2021 Delaware Code|Title 29 - State Government|Chapter 105. The Delaware Governmental Accountability Act|§ 10503. Budget products.

§ 10503. Budget products. (a) No later than January 30 of each year, the Director of the Office of Management and Budget will submit annual budget documents and supporting information inclusive of the recommended additions detailed above. (b) The secretary or director of each agency shall discuss the mission statement, performance measures and funding requests with the General Assembly's Joint Finance Committee Budget Hearing. 70 Del. Laws, c. 492, §  1;  75 Del. Laws, c. 88, §  21(13);
30 DE Code § 101. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 1. General Provisions|§ 101. Definitions.

§ 101. Definitions. As used in this title:  (1) “Board” means the Tax Appeal Board. (2) “Department” means the Department of Finance. (3) “Notice,” “notification” or “receipt,” required to be given or provided for by this title, means a written notice, notification or receipt, contained in a sealed envelope, addressed to the taxable at the last known address and deposited in the United States mails unless delivered to the taxable in person or to a representative or agent. (4) “Secretary” and “Secretary of Finance” mean the Secretary of Finance or a duly authorized designee; provided, that any such delegation of authority is consistent with Chapter 83 of Title 29. (5) “Taxable” means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title.36 Del. Laws, c. 8, §  8;  Code 1935, §  151;  30 Del. C. 1953, §  101;  57 Del. Laws, c. 741, §§  2A-2C;  70 Del. Laws, c. 186, §  1;
30 DE Code § 102. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 1. General Provisions|§ 102. Limitation upon tax levy; personal property.

§ 102. Limitation upon tax levy; personal property. (a) No tax shall be levied, assessed or collected by this State upon personal property whether tangible or intangible. (b) Subsection (a) of this section shall not be construed as having any effect upon any:  (1) Estate, income or other excise tax law of this State; (2) Lands held under lease or demise; (3) Buildings, improvements, equipment or structures of any nature made or erected upon lands so held under lease or demise; or (4) Poles or wires maintained thereon other than for enclosing lands.42 Del. Laws, c. 109;  42 Del. Laws, c. 110;  30 Del. C. 1953, §  102;  71 Del. Laws, c. 353, §  11;
30 DE Code § 103. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 1. General Provisions|§ 103. Bonds of City of Wilmington exempt.

§ 103. Bonds of City of Wilmington exempt. All bonds of the City of Wilmington are exempt from taxation under any law of this State. Code 1852, §§  184, 185;  17 Del. Laws, c. 207, §  101;  Code 1915, §  1098;  Code 1935, §  1258;  30 Del. C. 1953, §  103;
30 DE Code § 104. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 1. General Provisions|§ 104. Reciprocal collection of taxes; recognition of laws of other states; official to bring action; meaning of taxes.

§ 104. Reciprocal collection of taxes; recognition of laws of other states; official to bring action; meaning of taxes. (a) The courts of this State shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state or the District of Columbia which extends a like comity in respect of the liability for taxes lawfully imposed by the laws of this State. (b) The officials of such other states or the District of Columbia are authorized to bring action in the courts of this State for the collection of such taxes and the certification of the secretary of state of such other state or comparable official in the District of Columbia that such officials have the authority to collect the taxes so to be collected by such action shall be conclusive proof of that authority. (c) The term “taxes” as herein referred to shall mean taxes similar to those imposed under this article, together with all lawful interest charges and penalties added thereto. 30 Del. C. 1953, §  104;  54 Del. Laws, c. 180.;
30 DE Code § 1701. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 17. Interstate Compromise or Arbitration of Death Taxes|§ 1701. Definitions.

§ 1701. Definitions. As used in this chapter:  (1) “Death tax” means any tax levied by a state on account of the transfer of or shifting of economic benefits in property at death or in contemplation thereof or intended to take effect in possession or enjoyment at or after death, whether denominated an “inheritance tax,” “transfer tax,” “succession tax,” “estate tax,” “death duty,” “death dues,” or otherwise. (2) “Executor” means any executor of the will or administrator of the estate of a decedent except an ancillary administrator. (3) “Interested person” means any person who may be entitled to receive or who has received any property or interest which may be required to be considered in computing the death tax of any state involved. (4) “State” means any state, territory or possession of the United States and the District of Columbia. (5) “Taxing official” means the Secretary of Finance in this State and the officer or body in any other reciprocal state designated in the statute of such state substantially similar to this chapter.43 Del. Laws, c. 5, §  1;  30 Del. C. 1953, §  1701;  57 Del. Laws, c. 741, §  7A;
30 DE Code § 1702. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 17. Interstate Compromise or Arbitration of Death Taxes|§ 1702. Election to invoke chapter.

§ 1702. Election to invoke chapter. Where this State and 1 or more other states each claims that it was the domicile of a decedent at the time of death and where no judicial determination of domicile for death tax purposes has been made in any of such states, any executor or the taxing official of any such state may elect to invoke this chapter. Such election shall be evidenced by the sending of a notice by registered mail, receipt requested, to the taxing officials of each such state and to each executor, ancillary administrator and interested person. Any executor may reject such election by sending a notice by registered mail, receipt requested, to the taxing officials involved and to all other executors within 40 days after the receipt of such notice of election. If such election is rejected, no further proceedings shall be had under this chapter. If such election is not rejected, the dispute as to the death taxes shall be determined solely as provided in this chapter, and any proceedings that may have been theretofore taken in this State to determine or assess such death taxes in the courts or otherwise shall be annulled and of no effect. 43 Del. Laws, c. 5, §  2;  30 Del. C. 1953, §  1702;  70 Del. Laws, c. 186, §  1;
30 DE Code § 1703. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 17. Interstate Compromise or Arbitration of Death Taxes|§ 1703. Compromise of death taxes due this State.

§ 1703. Compromise of death taxes due this State. In any case in which an election is made as provided in § 1702 of this title and not rejected, the Secretary of Finance may enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death tax, together with interest and penalties, that may be due this State. Such agreement shall not be effective unless approved by the State Tax Appeal Board. If an agreement cannot be reached and the arbitration proceeding specified in § 1704 of this title is commenced and thereafter an agreement is arrived at, a written agreement may be entered into at any time before the arbitration proceeding is concluded. Upon the filing of such agreement or duplicate thereof with the authority which would have jurisdiction to assess the death tax of this State if the decedent died domiciled in this State, an assessment of the amount of tax agreed upon shall be made, and such assessment shall finally and conclusively fix and determine the amount of death tax due this State. 43 Del. Laws, c. 5, §  3;  30 Del. C. 1953, §  1703;  57 Del. Laws, c. 741, §§  7A, 7B;
30 DE Code § 1705. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 17. Interstate Compromise or Arbitration of Death Taxes|§ 1705. Penalty and interest for nonpayment of tax.

§ 1705. Penalty and interest for nonpayment of tax. In any case where it is determined by the board of arbitration that the decedent died domiciled in this State, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 1% per month, or fraction thereof. 43 Del. Laws, c. 5, §  5;  30 Del. C. 1953, §  1705;  57 Del. Laws, c. 707, §  6;
30 DE Code § 1706. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 17. Interstate Compromise or Arbitration of Death Taxes|§ 1706. Reciprocal application.

§ 1706. Reciprocal application. This chapter shall apply only to cases in which each of the states involved has a law substantially similar to this chapter. 43 Del. Laws, c. 5, §  6;  30 Del. C. 1953, §  1706;
30 DE Code § 1904. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 19. Corporation Income Tax|§ 1904. Returns.

§ 1904. Returns. (a) A tentative return, covering estimated income tax liability for the current income year, to be in such form and containing such information as the Secretary of Finance shall prescribe, shall be filed with the Secretary of Finance as follows: In the case of a calendar year taxpayer, on or before April 15 of the current income year; and, in the case of a fiscal year taxpayer, on or before the fifteenth day of the fourth month of the current income year. (b) 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 the date on which the taxpayer's federal return is due. (c) [Repealed.] (d) 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 duly authorized so to act to the effect that the statements contained therein are true to the best of the officer's knowledge and belief. (e) Every domestic or foreign corporation not exempt under § 1902 of this title 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. (f) The Secretary may require every corporation exempt from taxation under § 1902(b) of this title to file an information return for each taxable year setting forth the items of gross income and deductions and such other information as the Secretary, by forms or regulation, may prescribe. 30 Del. C. 1953, §  1904;  51 Del. Laws, c. 298;  57 Del. Laws, c. 67, §  1;  57 Del. Laws, c. 172;  57 Del. Laws, c. 707, §  7;  57 Del. Laws, c. 741, §  8B;  64 Del. Laws, c. 461, §  9;  68 Del. Laws, c. 187, §  13;  70 Del. Laws, c. 186, §  1;  81 Del. Laws, c. 19, § 5;
30 DE Code § 1906. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 19. Corporation Income Tax|§ 1906. Short title.

§ 1906. Short title. This chapter shall be entitled “Delaware Corporate Income Tax Law of 1958.” 30 Del. C. 1953, §  1918;  51 Del. Laws, c. 298;  51 Del. Laws, c. 315, §  14;  68 Del. Laws, c. 187, §§  12, 14;
30 DE Code § 1907. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 19. Corporation Income Tax|§ 1907. Time of taking effect of tax.

§ 1907. Time of taking effect of tax. The tax shall be first effective with respect to income earned subsequent to December 31, 1957. 30 Del. C. 1953, §  1920;  51 Del. Laws, c. 298;  51 Del. Laws, c. 315, §  16;  68 Del. Laws, c. 187, §§  12, 14;
30 DE Code § 1908. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 19. Corporation Income Tax|§ 1908. Historic rehabilitation.

§ 1908. Historic rehabilitation. Any entity taxable under this section is eligible for tax credits in accordance with the Historic Preservation Tax Credit Act (Chapter 18 of this title), which credits shall be against taxes imposed under this chapter; provided, however, that all claimed credits are accompanied by a Certificate of Completion issued by the State Historic Preservation Office certifying that such credits have been earned in compliance with that act. 73 Del. Laws, c. 6, §  7;
30 DE Code § 1912. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 19. Corporation Income Tax|§ 1912. Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records.

§ 1912. Penalties — Late filing; failure to file returns; false and fraudulent return; failure to maintain records. (a) Any person who wilfully fails, neglects or refuses to make a return or to pay the tax as prescribed in this chapter or who shall refuse to permit the Secretary of Finance to examine the books, papers and records of any corporation liable to pay tax under this chapter shall be fined not more than $3,000, or imprisoned not more than 6 months, or both. Such penalty shall be in addition to any other penalties imposed by this chapter. (b) Any person who wilfully makes a false and fraudulent return of net income, made taxable by this chapter, shall be fined not more than $3,000, or imprisoned not more than 6 months, or both. Such penalty shall be in addition to any other penalties imposed by this chapter. (c) Any corporation which fails to maintain and keep, for a period of 3 years after any return is filed under this chapter, such record or records of its business within this State for the period covered by such return, as may be required by the Secretary of Finance, shall be fined $3,000. Such penalty shall be in addition to any other penalties imposed by this chapter. (d) [Deleted.] (e) The Superior Court shall have exclusive jurisdiction over all offenses under this chapter. (f) [Deleted.] 30 Del. C. 1953, §  1913;  51 Del. Laws, c. 298;  51 Del. Laws, c. 315, §  11;  57 Del. Laws, c. 66;  57 Del. Laws, c. 741, §  8B;  59 Del. Laws, c. 113, §  5;  61 Del. Laws, c. 425, §§  1-4;  63 Del. Laws, c. 293, §§  3, 4;  67 Del. Laws, c. 40, §  15;  68 Del. Laws, c. 187, §  12;
30 DE Code § 20A-100. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 20A. Veterans’ Opportunity Credit|§ 20A-100. Declaration of purpose.

§ 20A-100. Declaration of purpose. The purpose of this chapter shall be to provide Delaware's employers with an incentive to hire veterans who have served in overseas conflicts since 2001. Upon their return home, these veterans face a difficult job market and have experienced relatively high rates of unemployment. The tax credit created by this chapter is designed to work in conjunction with the combined efforts of the Departments of Labor and Finance, the Division of Small Business, and veterans' organizations throughout the State to develop and implement comprehensive and coordinated measures designed to assist these veterans as they transition to civilian life. 78 Del. Laws, c. 381, §  1;  81 Del. Laws, c. 49, § 19;  81 Del. Laws, c. 374, § 53;