reglab/housing_qa huggingface dataset:
30 DE Code § 3001. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 30. Motor Vehicle Document Fee and Automobile Dealer Handling Fee and License Fee|§ 3001. Definitions.

§ 3001. Definitions. As used in this chapter:  (1) “Motorcycle” — the definition of motorcycle shall be the same as that found in § 101 of Title 21. (2) “Motor vehicle” — the definition of motor vehicle shall be the same as that found in § 101 of Title 21. (3) “Motor vehicle dealer” includes every person in the business of buying, selling or trading new or used motor vehicles, trailers, truck trailers or motorcycles. (4) “Owner” — the definition of owner shall be the same as that found in § 101 of Title 21. (5) “Purchase price” means the value or any other consideration given by the owner to the seller for a motor vehicle; where trade-ins or allowances are given in conjunction with the purchase of any motor vehicle, the purchase price shall be the gross purchase price less any trade-in or allowance given by the seller of the motor vehicle to the owner of the motor vehicle; except that where a motor vehicle having been bought and registered outside the State and not subject to the limitation of § 3002(a)(4) of this title is first registered and titled in this State, “purchase price” shall mean the fair market value as of the date of such titling and registration. If the owner made no trade-in in conjunction with the purchase of any motor vehicle or trailer but 60 days prior to or subsequent to the date on which a certificate of title was issued in Delaware on such vehicle such owner sold privately the previously owned vehicle, credit shall be given in the same amount on the document fee as if the owner had made a trade-in of such previously owned vehicle in connection with the purchase of another vehicle. Credit shall be given for only 1 motor vehicle or trailer per application. Application for such credit in event of a prior sale shall be made at the time application is made for title of the purchased vehicle. In the event of a subsequent sale, application for such credit shall be made not later than 15 calendar days after such sale in person or by registered mail to the Division of Motor Vehicles. Proof of prior ownership and the amount of sale shall be furnished at the time the owner claims credit pursuant to rules and regulations promulgated by the Division of Motor Vehicles. (6) “Trailers” — the definition of trailers shall be the same as that found in § 101 of Title 21. (7) “Truck tractor” — the definition of truck tractor shall be the same as that found in § 101 of Title 21. (8) “Used vehicle” — the definition of used vehicle shall be the same as that found in § 101 of Title 21.30 Del. C. 1953, §  3001;  57 Del. Laws, c. 136, §  17;  57 Del. Laws, c. 188, §§  28, 29;  58 Del. Laws, c. 296, §  1;  58 Del. Laws, c. 442;  62 Del. Laws, c. 355, §  1;  74 Del. Laws, c. 110, §  135;
30 DE Code § 3003. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 30. Motor Vehicle Document Fee and Automobile Dealer Handling Fee and License Fee|§ 3003. Enforcement by Secretary of Transportation; rules and regulations.

§ 3003. Enforcement by Secretary of Transportation; rules and regulations. The Secretary of Transportation shall have the power and authority to make, issue, promulgate and enforce such rules and regulations which shall not be inconsistent with the law as the Secretary of Transportation shall deem necessary for administration and implementation of § 3002 of this title. 30 Del. C. 1953, §  3003;  57 Del. Laws, c. 136, §  17;  70 Del. Laws, c. 186, §  1;  74 Del. Laws, c. 110, §  137;
30 DE Code § 3004. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 30. Motor Vehicle Document Fee and Automobile Dealer Handling Fee and License Fee|§ 3004. Motor vehicle dealer handling fee and payment.

§ 3004. Motor vehicle dealer handling fee and payment. (a) Every motor vehicle dealer shall pay a handling fee of $2 on the sale of every new or used motor vehicle, trailer, truck tractor or motorcycle sold to the owner thereof. The handling fee shall be paid in quarterly installments payable to the Department of Finance on or before November 1, February 1, May 1 and August 1 of each year for the next preceding 3-month period ending on September 30, December 31, March 31 and June 30 of each year. The motor vehicle dealer handling fee shall not be imposed on the sale, transfer or registration of motor vehicles, trailers or motorcycles which are transferred or sold for the purpose of resale. (b) The Department of Finance shall prescribe the form of the returns necessary for the payment of the handling fee in such manner as it may deem necessary for the proper administration of this chapter. (c) The Department of Finance shall deposit all payments under this section in the Transportation Trust Fund, as described in Chapter 14 of Title 2. 30 Del. C. 1953, §  3004;  57 Del. Laws, c. 136, §  17;  57 Del. Laws, c. 188, §§  30, 38;  58 Del. Laws, c. 173;  71 Del. Laws, c. 150, §  69;
30 DE Code § 3102. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 31. Delaware Infrastructure Emergency Response Act|§ 3102. Business and employee status during emergency period.

§ 3102. Business and employee status during emergency period. (a) (1) An out-of-state business that conducts emergency-related work within this State related to a declared state of emergency at the request of a Delaware business licensed pursuant to this title shall, during the emergency period, not be considered to have established a level of presence that would require such business or its out-of-state employees to:  a. Register, file or remit state or local taxes; or b. Be subject to any state licensing or registration requirements. (2) An out-of-state employee shall not be considered to have established residency or a presence in this State that would require such person to file and pay income taxes or such person's employer to:  a. Be subjected to tax withholdings; or b. File and pay any other state or local taxes during an emergency period. This includes any related state or local employer withholding and remittance obligations. (b) Notwithstanding the provisions of subsection (a) of this section, out-of-state businesses and out-of-state employees shall be required to pay transaction taxes and fees, including without limitation, fuel taxes or sales and use taxes on materials or services subject to sales and use tax, hotel taxes, and car rental taxes or fees that an out-of-state business or out-of-state employee purchases or rents for use or consumption in this State during the emergency period, unless such taxes are otherwise exempted during a declared state of emergency, and nothing herein shall be deemed to grant an exemption for any of the foregoing taxes to such out-of-state businesses or out-of-state employees. 79 Del. Laws, c. 119, §  1;
30 DE Code § 3103. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 31. Delaware Infrastructure Emergency Response Act|§ 3103. Business and employee status after emergency period.

§ 3103. Business and employee status after emergency period. An out-of-state business or an out-of-state employee that remains in this State after the emergency period shall be subject to this State's normal standards for establishing presence, residency or for doing business in this State and be responsible for any otherwise applicable business or employee tax requirements. 79 Del. Laws, c. 119, §  1;
30 DE Code § 3104. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 31. Delaware Infrastructure Emergency Response Act|§ 3104. Administration and notification.

§ 3104. Administration and notification. (a) (1) An out-of-state business that enters this State during an emergency period shall, upon request, provide the Delaware Division of Revenue, a written statement that such business is in this State for purposes of performing emergency-related work and which statement shall include the name of the business, state of domicile, principal business address, federal tax identification number, date of entry, and contact information. (2) A registered business shall, upon request, provide the information required in paragraph (a)(1) of this section for any affiliate that enters this State that is an out-of-state business. Such notification shall also include contact information for the registered business in this State. (b) An out-of-state business or an out-of-state employee that remains in this State after the emergency period shall complete all state and local registration, licensing and filing requirements that apply as a result of establishing the requisite business presence or residency in this State applicable under existing rules. 79 Del. Laws, c. 119, §  1;
30 DE Code § 3105. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 31. Delaware Infrastructure Emergency Response Act|§ 3105. Regulations.

§ 3105. Regulations. The Delaware Division of Revenue shall promulgate regulations and develop and maintain forms and records necessary to implement and administer the provisions of this chapter. 79 Del. Laws, c. 119, §  1;
30 DE Code § 3301. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 33. Steam, Gas and Electric Companies|§ 3301. License requirements.

§ 3301. License requirements. Except as provided in this chapter, no individual, association of persons, firm or corporation shall carry on the business of the manufacture or production of steam, gas or electricity for heat, light or power in this State for sale, unless such individual, association, firm or corporation holds an unexpired license issued by the Secretary of Finance authorizing the conduct of such business. Every such individual, association, firm or corporation engaged in such business, who desires to continue in such business, shall on or before the first Monday in May in each year, file with the Secretary of Finance a statement in writing, verified by the oath or affirmation of such individual, or 1 member of such firm or the treasurer or general manager of such association or corporation, showing the amount of the gross receipts from such business during the 12 months then next preceding. Upon the filing of the statement at the time prescribed, and upon the payment by the individual, firm, association or corporation to the Secretary of Finance for the use of the State of a sum equal to 1 mill on each dollar of the amount of the gross receipts from the business of the individual, firm, association or corporation as shown by the statement, the Secretary of Finance shall issue a license authorizing the conduct of the business by such individual, firm, association or corporation. Such license shall be valid for 1 year only from its date. Every individual, firm, association or corporation not having been engaged in the business aforesaid, and desiring to obtain a license authorizing the conduct of such business, shall pay to the Secretary of Finance for the use of the State the sum of $50; and, thereupon, the Secretary of Finance shall issue a license authorizing such individual, firm, association or corporation to become engaged in the business until the first Monday in June, thence next ensuing. 25 Del. Laws, c. 7, §§  1, 2;  Code 1915, §  99;  Code 1935, §  93;  30 Del. C. 1953, §  3301;  57 Del. Laws, c. 741, §  19;  80 Del. Laws, c. 285, § 1;
30 DE Code § 3302. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 33. Steam, Gas and Electric Companies|§ 3302. Exception as to municipalities; rural electric cooperatives.

§ 3302. Exception as to municipalities; rural electric cooperatives. (a) Nothing in this chapter shall be so construed as to require any incorporated town, city or municipality to pay said tax on account of the production or manufacture of steam, gas or electricity by it. (b) The requirements of this chapter shall not apply to the manufacture, production or sale of solar photovoltaic electricity generated in this State by a nonprofit rural electric cooperative-owned photovoltaic system which is not sold or distributed to nonmembers of such cooperative. 25 Del. Laws, c. 7, §  4;  Code 1915, §  99;  Code 1935, §  93;  30 Del. C. 1953, §  3302;  80 Del. Laws, c. 285, § 1;
30 DE Code § 3303. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 33. Steam, Gas and Electric Companies|§ 3303. Penalties.

§ 3303. Penalties. Every individual and every member of an association of persons or firm and every director and officer of a corporation carrying on the business of the manufacture or production of steam, gas or electricity for heat, light or power in this State, for sale or profit, without holding an unexpired license shall be fined not more than $5,000, or imprisoned not more than 1 year, or both. 25 Del. Laws, c. 7, §  3;  Code 1915, §  99;  Code 1935, §  93;  30 Del. C. 1953, §  3303;
30 DE Code § 4301. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 43. Use Tax on Leases of Tangible Personal Property|§ 4301. Definitions.

§ 4301. Definitions. As used in this chapter:  (1) “Lease” means an agreement (either written or oral) under which a lessor grants to a lessee the right to use property for a specified period or at the will of either the lessor or lessee. An agreement which purports to be a sale but which is in substance a lease shall be considered a lease. (2) “Lessee” means any person to whom a lease is made. (3) “Lessor” means any person who grants a lease. (4) “Person” means and includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually or as a unit. (5) “Person required to collect the tax” shall include every lessor of property the use of which is subject to tax under § 4302 of this title, and shall also include any officer or employee of a corporate lessor of such property and any member of a partnership lessor of such property. (6) “Place of business.” Each person leasing tangible personal property in this State shall be considered to have at least 1 “place of business” in this State. (7) “Motor vehicle lessee” shall mean a lessee, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21. (8) “Motor vehicle lessor” shall mean a lessor, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21.30 Del. C. 1953, §  4301;  57 Del. Laws, c. 136, §  18;  57 Del. Laws, c. 523;  71 Del. Laws, c. 150, §  62;
30 DE Code § 4302. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 43. Use Tax on Leases of Tangible Personal Property|§ 4302. Imposition of tax on lessees.

§ 4302. Imposition of tax on lessees. (a) There is imposed by this section on every lessee a use tax, for the use within this State, under a lease of tangible personal property (other than motor vehicles, household furniture, household fixtures or household furnishings, hospital equipment and any and all medical and remedial equipment, aids and devices leased by or to elderly, ill, injured or handicapped persons for their own use, including television sets leased to patients in a health care facility, motion picture films leased by a film society organization that is exempt from federal income tax under the provisions of § 501(c) of the Internal Revenue Code [26 U.S.C. § 506(c)], and manufacturing equipment under leveraged leases in which rental payments are guaranteed, in whole or in part, by the Economic Development Administration of the United States Department of Commerce pursuant to Public Law 89-136 (42 U.S.C. § 3121 et seq.), as amended) equal to 1.9914% of the rent under such lease. (b) There is imposed by this section on every motor vehicle lessee a use tax, for use within this State under a lease of a motor vehicle, equal to 1.9914% of the rent under such lease. (c) This section shall not apply to rents on leases of equipment, machinery, fixtures, buildings and/or nonregistered vehicles used in the business of raising crops or animals in agricultural production reusable pallets and containers for use by food processors. For purposes of this subsection, the term “reusable pallet and container” means any pallet or crate which is under an arrangement for the repeated return of such property to its initial purchaser for long-term reuse. 30 Del. C. 1953, §  4302;  57 Del. Laws, c. 136, §  18;  57 Del. Laws, c. 451;  62 Del. Laws, c. 104, §  1;  68 Del. Laws, c. 80, §  12;  70 Del. Laws, c. 484, §  11;  71 Del. Laws, c. 150, §  63;  71 Del. Laws, c. 439, §  1;  73 Del. Laws, c. 77, §  1;  73 Del. Laws, c. 390, §  1;  75 Del. Laws, c. 199, §  10;  76 Del. Laws, c. 282, §§  13, 16;  77 Del. Laws, c. 83, §§  17, 18, 25;  78 Del. Laws, c. 73, §§  46, 47;  78 Del. Laws, c. 298, §  1;  79 Del. Laws, c. 13, §§  15, 16;
30 DE Code § 4303. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 43. Use Tax on Leases of Tangible Personal Property|§ 4303. Collection of tax.

§ 4303. Collection of tax. (a) Every person required to collect the tax under this chapter shall collect the tax from the lessee when collecting the rent under the lease to which the tax applies. The tax shall be paid to the person required to collect it as trustee for and on account of the State. (b) For the purpose of the proper administration of this chapter and to prevent evasion of the tax imposed by § 4302 of this title, it shall be presumed that all rental payments under leases are subject to the tax until the contrary is established and the burden of proving that any rental payment is not taxable under § 4302 of this title shall be upon the person required to collect the tax or the lessee. 30 Del. C. 1953, §  4303;  57 Del. Laws, c. 136, §  18;
30 DE Code § 4304. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 43. Use Tax on Leases of Tangible Personal Property|§ 4304. Liability for the tax.

§ 4304. Liability for the tax. (a) Every person required to collect the tax imposed by this chapter shall be personally liable for the tax imposed, collected or required to be collected under this chapter. Any such person shall have the same right in respect to collecting the tax from the lessee or in respect to nonpayment of the tax by the lessee as if the tax were part of the rent and payable at the same time. (b) Where a lessee has failed to pay the tax imposed by this chapter to the person required to collect the same, then, in addition to all other rights, obligations and remedies provided, the tax shall be payable by the lessee directly to the Department of Finance and it shall be the duty of the lessee to file a return with the Department of Finance and to pay the tax to it within 20 days of the date the tax was required to be paid. (c) The Department of Finance may, whenever it deems it necessary for the proper enforcement of this chapter, provide that a lessee shall file returns and pay directly to the Department of Finance any tax imposed under this chapter at such time as returns are required to be filed and payment made by the persons required to collect the tax. 30 Del. C. 1953, §  4304;  57 Del. Laws, c. 136, §  18;  57 Del. Laws, c. 741, §  46;  70 Del. Laws, c. 186, §  1;
30 DE Code § 4306. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 43. Use Tax on Leases of Tangible Personal Property|§ 4306. Records to be kept.

§ 4306. Records to be kept. Every person required to collect the tax under this chapter shall keep records of every lease the rent under which is subject to tax under this chapter in such form as the Department of Finance may require. The records shall be available for inspection and examination at any time upon demand by the Department of Finance and shall be preserved for a period of 3 years; except that the Department of Finance may consent to their destruction within that period or may require that they be kept longer. 30 Del. C. 1953, §  4306;  57 Del. Laws, c. 136, §  18;  57 Del. Laws, c. 741, §  46;  67 Del. Laws, c. 40, §  16;
30 DE Code § 4307. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 43. Use Tax on Leases of Tangible Personal Property|§ 4307. Filing returns and payment of tax.

§ 4307. Filing returns and payment of tax. (a) (1) Every person required to register with the Department of Finance under § 4305 of this title shall file a return quarterly with the Department of Finance showing the amount of rental payments received during the period covered by the return which are subject to tax under this chapter and the amount of taxes required to be collected with respect to such use. (2) Notwithstanding § 4305(c) of this title, every motor vehicle lessor or other person required to collect the tax under this chapter from motor vehicle lessees shall be required to set forth separately from other amounts reported under this chapter the tax imposed under § 4302(b) of this title with regard to motor vehicle lessees. (b) The returns required by this section shall be filed on or before October 31, January 31, April 30 and July 31 of each year for the next preceding 3-month period ending on September 30, December 31, March 31 and June 30 of each year. (c) The form of returns shall be prescribed by the Department of Finance and shall contain such information as it may deem necessary for the proper administration of this chapter. (d) Every person required to file a return under this section shall, at the time of filing such return, pay to the Department of Finance the tax imposed by this chapter. All the taxes for the period for which the return is filed shall be due and payable to the Department of Finance on the date prescribed for filing the return for such period without regard to whether a return is filed or whether the return which is filed correctly shows the taxes due. (e) [Repealed.] 30 Del. C. 1953, §  4307;  57 Del. Laws, c. 136, §  18;  57 Del. Laws, c. 741, §  46;  60 Del. Laws, c. 547, §  2;  71 Del. Laws, c. 150, §§  64, 68;  71 Del. Laws, c. 351, §  27;  76 Del. Laws, c. 278, §  1;  76 Del. Laws, c. 282, §  15;
30 DE Code § 5201. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 52. Motor Carriers Fuel Purchase Law|§ 5201. Short title.

§ 5201. Short title. This chapter shall be known and may be cited as the “Motor Carriers Fuel Purchase Law.” 30 Del. C. 1953, §  5201;  57 Del. Laws, c. 496, §  1;