reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 30 - State Taxes › Chapter 53. Tobacco Product Taxation and Licensing › Subchapter VI. Delivery Sales of Any Tobacco Product › § 5365. Shipping requirements.

§ 5365. Shipping requirements.
(a) Each person who mails, ships or otherwise delivers a tobacco product, as defined under § 5301 of this title, in connection with a delivery sale shall become affixing agents as defined under § 5301 of this title and shall be eligible to receive commissions under § 5318 of this title. Each person who mails, ships or otherwise delivers a tobacco product or tobacco substitute, as defined under § 5361 of this title, must do all of the following:
(1) Include as part of the bill of lading or other shipping documents a clear and conspicuous statement providing as follows:
“Any Tobacco Product or Tobacco Substitute:
Delaware Law Prohibits Shipping to Individuals Under 21, and Requires the Payment of all Applicable Taxes”;
(2) Use a method of mailing, shipping or delivery that obligates the delivery service to require:
a. The consumer placing the purchase order for the delivery sale or another adult of legal minimum purchase age residing at the consumer's address, to sign to accept delivery of the shipping container; and
b. Proof, in the form of a valid, government-issued identification bearing a photograph of the individual who signs to accept delivery of the shipping container, demonstrating that the individual is either the addressee or another adult of legal minimum purchase age residing at the consumer's address.
However, proof of the legal minimum purchase age shall be required only if such individual appears to be under 30 years of age; and
(3) Provide to the delivery service retained for such delivery sale evidence of full compliance with § 5367 of this title.
(b) If the person accepting a purchase order for a delivery sale delivers the any tobacco product or tobacco substitute without using a delivery service, such person shall comply with all requirements of this subchapter applicable to a delivery service and shall be in violation of the provisions of this subchapter if such person fails to comply with any such requirement.
74 Del. Laws, c. 95, §  1;  70 Del. Laws, c. 186, §  1;  82 Del. Laws, c. 10, § 16;  84 Del. Laws, c. 42, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 53. Tobacco Product Taxation and Licensing › Subchapter VI. Delivery Sales of Any Tobacco Product › § 5366. Registration and reporting requirements.

§ 5366. Registration and reporting requirements.
(a) Prior to making delivery sales or mailing, shipping or otherwise delivering any tobacco product, as defined under § 5301 of this title, in connection with any such sales, every person shall file with the Department a statement setting forth such person's name, trade name and the address of such person's principal place of business and any other place of business.
(b) Not later than the tenth day of each calendar month, each person that has made a delivery sale or mailed, shipped or otherwise delivered any tobacco product, as defined under § 5301 of this title, in connection with any such sale during the previous calendar month shall file with the Department a memorandum or a copy of the invoice that provides for each and every such delivery sale:
(1) The name and address of the consumer to whom such delivery sale was made;
(2) The brand or brands of the any tobacco product, as defined under § 5301 of this title, that were sold in such delivery sale; and
(3) The quantity of cigarettes that were sold in such delivery sale.
(c) Any person that satisfies the requirements of 15 U.S.C. § 376 shall be deemed to satisfy the requirements of this section.
74 Del. Laws, c. 95, §  1;  82 Del. Laws, c. 10, § 17;
2023 Delaware Code › Title 30 - State Taxes › Chapter 53. Tobacco Product Taxation and Licensing › Subchapter VI. Delivery Sales of Any Tobacco Product › § 5367. Collection of taxes.

§ 5367. Collection of taxes.
Each person accepting a purchase order for a delivery sale, to include cigars and pipe tobacco shall collect and remit to the Department all any tobacco product taxes imposed by this State with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof (in the form of the presence of applicable tax stamps or otherwise) that such taxes already have been paid to the State.
74 Del. Laws, c. 95, §  1;  76 Del. Laws, c. 171, §  4;
2023 Delaware Code › Title 30 - State Taxes › Chapter 53. Tobacco Product Taxation and Licensing › Subchapter VI. Delivery Sales of Any Tobacco Product › § 5368. Penalties.

§ 5368. Penalties.
(a) Except as otherwise provided in this section, a first violation of any provision of this subchapter shall be punishable by a fine of $1,000 or 5 times the retail value of the any tobacco product or tobacco substitute involved, whichever is greater. A second or subsequent violation of any provision of this subchapter shall be punishable by a fine of $5,000 or 5 times the retail value of the tobacco products or tobacco substitutes involved, whichever is greater.
(b) Any person who knowingly violates any provision of this subchapter, or who knowingly and falsely submits a certification under § 5363(a)(1) of this title in another person's name, shall, for each such offense, be fined $10,000 or 5 times the retail value of the cigarettes involved, whichever is greater, or imprisoned not more than 5 years, or both.
(c) Any person failing to collect or remit to the Department any tax required in connection with a delivery sale shall be assessed, in addition to any other penalty, a penalty of 5 times the retail value of the any tobacco product involved.
(d) (1) Any cigarettes sold or attempted to be sold in a delivery sale that do not meet the requirements of this subchapter shall be forfeited to the State and destroyed.
(2) All fixtures, equipment and all other materials and personal property on the premises of any person who, with the intent to defraud the State, violates any of the requirements of this subchapter, shall be forfeited to the State.
74 Del. Laws, c. 95, §  1;  82 Del. Laws, c. 10, § 18;
2023 Delaware Code › Title 30 - State Taxes › Chapter 53. Tobacco Product Taxation and Licensing › Subchapter VI. Delivery Sales of Any Tobacco Product › § 5369. Enforcement.

§ 5369. Enforcement.
The Attorney General or the Attorney General's designee, or any person who holds a valid permit under 26 U.S.C. § 5712, may bring an action in the appropriate court in this State to prevent or restrain violations of this subchapter by any person or any person controlling such person.
74 Del. Laws, c. 95, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 54. REALTY TRANSFER TAX › Subchapter I. Realty Transfer Tax › § 5403. Transfer by broker.

§ 5403. Transfer by broker.
Where there is a transfer of a residential property by a licensed real estate broker, which property was transferred to the broker within the preceding year as part of the consideration for the purchase of other residential property, a credit for the amount of the tax paid at the time of the transfer to the broker shall be given to the broker toward the amount of the tax due upon the transfer. If the tax due upon the transfer from the licensed real estate broker is greater than the credit given for the prior transfer, the difference shall be paid and if the credit allowed is greater than the amount of the tax due, no refund shall be allowed.
30 Del. C. 1953, §  5403;  55 Del. Laws, c. 109, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 54. REALTY TRANSFER TAX › Subchapter I. Realty Transfer Tax › § 5404. Payment from proceeds of judicial sale.

§ 5404. Payment from proceeds of judicial sale.
The tax imposed by this subchapter shall be fully paid and have priority out of the proceeds of any judicial sale of real estate before any other obligation, claim, lien, judgment, estate or costs of the sale and of the writ upon which the sale is made, and the sheriff, or other officer conducting said sale, shall pay the tax imposed out of the first moneys paid to the sheriff or other officer in connection therewith; provided, that if prior to delivery of the deed pursuant to the said sale, the purchaser shall deliver to the sheriff an affidavit as described in § 5409 of this title that the transfer is exempt from tax under § 5401(1)p. of this title, the sheriff shall not pay the tax, but shall deliver the affidavit to the Recorder of Deeds as agent for the Department of Finance.
30 Del. C. 1953, §  5404;  55 Del. Laws, c. 109, §  1;  62 Del. Laws, c. 316, §  2;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 54. REALTY TRANSFER TAX › Subchapter I. Realty Transfer Tax › § 5405. Documentary stamps; affixing; cancellation; other methods.

§ 5405. Documentary stamps; affixing; cancellation; other methods.
(a) The payment of the tax imposed by this subchapter shall be evidenced by the affixing of a documentary stamp or stamps to every document by the person making, executing, delivering or presenting such document for recording. Such stamps shall be affixed in such manner that their removal will require the continued application of steam or water and the person using or affixing such stamps shall write, stamp or cause to be written or stamped thereon the initials of the person's name and the date upon which such stamps are affixed or used so that such stamps may not again be used; provided, that the Department of Finance may prescribe such other method of cancellation as it may deem expedient.
(b) The Department of Finance may, by regulation, provide for the evidence of the payment of the tax to be shown on the document by means other than the affixing of documentary stamps.
30 Del. C. 1953, §  5405;  55 Del. Laws, c. 109, §  1;  57 Del. Laws, c. 741, §  17A;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 54. REALTY TRANSFER TAX › Subchapter I. Realty Transfer Tax › § 5406. Furnishing stamps; sale; agents; compensation; bond premiums.

§ 5406. Furnishing stamps; sale; agents; compensation; bond premiums.
(a) The Department of Finance shall prescribe, prepare and furnish stamps, of such denominations and quantities as may be necessary, for the payment of the tax imposed and assessed by this subchapter. The Department of Finance shall make provisions for the sale of such stamps in such places as it may deem necessary.
(b) The Department of Finance may appoint the recorder of deeds in each county, and other persons within or without the State, as agents for the sale of stamps to be used in paying the tax imposed by this subchapter upon documents and may allow a commission to said agents of 1 percent of the face value of the stamps. The commissions allowed to a Recorder of Deeds shall be turned over to the county treasurer in which the tax is collected, for the use of the county.
(c) The Department of Finance shall pay the premium on any bond required by the Department of Finance to be procured by any agent for the performance of the agent's duties under this subchapter.
30 Del. C. 1953, §  5406;  55 Del. Laws, c. 109, §  1;  55 Del. Laws, c. 286;  57 Del. Laws, c. 741, §  17A;  63 Del. Laws, c. 446, §  1;  64 Del. Laws, c. 15, §  1;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 54. REALTY TRANSFER TAX › Subchapter I. Realty Transfer Tax › § 5407. Enforcement; rules and regulations.

§ 5407. Enforcement; rules and regulations.
The Department of Finance shall enforce this subchapter and may adopt and enforce rules and regulations relating to:
(1) The method and means to be used in affixing or cancelling of stamps in substitution for, or in addition to, the method and means provided in this subchapter;
(2) The denominations and sale of stamps;
(3) Any other matter or thing pertaining to the administration and enforcement of this subchapter.
30 Del. C. 1953, §  5407;  55 Del. Laws, c. 109, §  1;  57 Del. Laws, c. 741, §  17A;
2023 Delaware Code › Title 30 - State Taxes › Chapter 54. REALTY TRANSFER TAX › Subchapter I. Realty Transfer Tax › § 5408. Failure to affix stamps.

§ 5408. Failure to affix stamps.
No document upon which tax is imposed by this subchapter shall be recorded in the office of any recorder of deeds of any county of this State, unless proof of the payment of the realty transfer tax appears on the document as is provided in § 5405(a) of this title.
30 Del. C. 1953, §  5408;  55 Del. Laws, c. 109, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 54. REALTY TRANSFER TAX › Subchapter I. Realty Transfer Tax › § 5409. Value to be stated in document or affidavit.

§ 5409. Value to be stated in document or affidavit.
Every document when lodged with, or presented to, any Recorder of Deeds in this State for recording shall set forth therein and as a part of such document the true, full and complete value thereof, or shall be accompanied by an affidavit executed by a responsible person connected with the transaction showing such connection and setting forth the true, full and complete value thereof and the reason, if any, why such document is not subject to tax under this chapter; provided, that in the case of a transaction exempt from tax under § 5401(1)p. of this title, the affidavit shall be made by the grantee.
30 Del. C. 1953, §  5409;  55 Del. Laws, c. 109, §  1;  62 Del. Laws, c. 316, §  3;  64 Del. Laws, c. 182, §  3;  68 Del. Laws, c. 187, §  17;
2023 Delaware Code › Title 30 - State Taxes › Chapter 54. REALTY TRANSFER TAX › Subchapter I. Realty Transfer Tax › § 5410. Unlawful acts; penalty.

§ 5410. Unlawful acts; penalty.
(a) It shall be unlawful for any person to:
(1) Make, execute, deliver, accept or present for recording or cause to be made, executed, delivered, accepted or presented for recording any document without the full amount of tax thereon being duly paid;
(2) Make use of any documentary stamp to denote payment of the realty transfer tax without cancelling such stamp as required by § 5405(a) of this title, or as prescribed by the Department of Finance;
(3) Fail, neglect or refuse to comply with or violate the rules and regulations prescribed, adopted and promulgated by the Department of Finance under the provisions of this subchapter;
(4) Fraudulently cut, tear or remove from a document any documentary stamp or other evidence of payment of the realty transfer tax;
(5) Fraudulently affix to any document upon which tax is imposed by this subchapter any documentary stamp or other evidence of payment of the realty transfer tax which has been removed from any other document upon which tax is imposed by this subchapter, or any documentary stamp or other evidence of payment of the realty transfer tax of insufficient value, or any forged or counterfeited stamp or other evidence of payment of the realty transfer tax or any impression of any forged or counterfeited stamp, die, plate or other article;
(6) Wilfully remove or alter the cancellation marks of any documentary stamp, or restore any such documentary stamp, with intent to use or cause the same to be used after it has already been used, or knowingly buy, sell, offer for sale, or give away any such altered or restored stamp to any persons for use, or knowingly use the same;
(7) Knowingly have in possession any altered or restored documentary stamp which has been removed from any document upon which tax is imposed by this chapter; provided, that the possession of such stamps shall be prima facie evidence of an intent to violate the provisions of this clause;
(8) Knowingly or wilfully prepare, keep, sell, offer for sale or have in possession, any forged or counterfeited documentary stamps; or
(9) Accept for recording in the office of any Recorder of Deeds any document upon which the realty transfer tax is imposed, without the proper documentary stamp or other evidence of payment of the tax affixed thereto, as required by this chapter and as is indicated in such document or accompanying affidavit.
(b) Whoever violates this section shall be fined not more than $500 and imprisoned for not more than 1 year, or both.
(c) The Superior Court shall have jurisdiction over offenses under this section.
30 Del. C. 1953, §  5410;  55 Del. Laws, c. 109, §  1;  57 Del. Laws, c. 741, §  17A;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 54. REALTY TRANSFER TAX › Subchapter I. Realty Transfer Tax › § 5412. Grantor to pay tax.

§ 5412. Grantor to pay tax.
As between the parties to any transaction which is subject to the realty transfer tax imposed by this subchapter, in the absence of an agreement to the contrary, the burden for paying the tax shall be on the grantor.
30 Del. C. 1953, §  5412;  55 Del. Laws, c. 109, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 54. REALTY TRANSFER TAX › Subchapter I. Realty Transfer Tax › § 5415. Distribution of tax receipts.

§ 5415. Distribution of tax receipts.66 Del. Laws, c. 94, §  1;  expired by 66 Del. Laws, c. 94, §  2, eff. July 1, 1988;
2023 Delaware Code › Title 30 - State Taxes › Chapter 54. REALTY TRANSFER TAX › Subchapter II. Conservation Trust Fund, Assignment of Tax Revenue › § 5421. Definitions.

§ 5421. Definitions.
The following words, terms and phrases, when used in this subchapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
(1) “Conservation Trust Fund” means the Delaware Land and Water Conservation Trust Fund established and maintained pursuant to this subchapter.
(2) “Department” means the Department of Natural Resources and Environmental Control.
(3) “Endowment Account” means the account by that name created within the Conservation Trust Fund pursuant to § 5423 of this title.
(4) “Infrastructure Account” means the account by that name created within the Conservation Trust Fund pursuant to § 5423 of this title.
(5) “Open Space Program” means the program to carry out the purpose of Chapter 75 of Title 7, the Delaware Land Protection Act.
(6) “Outdoor Recreation, Park and Trails Program” means a local government matching grants program to support the expansion of access to outdoor recreational facilities across the state.
(7) “Project” means the planning for, and the acquisition and development of property, undertaken to achieve the purposes of this chapter.
(8) “Secretary” means the Secretary of the Department.
(9) “State agency” means the following units of state government which manage natural and cultural resources:
Department of Natural Resources and Environmental Control (Division of Parks and Recreation and Fish and Wildlife), Department of State (Division of Historical and Cultural Affairs) and the Department of Agriculture (Division of Resource Management).
(10) “Stewardship Program” means the program by that name created within the Conservation Trust Fund pursuant to § 5423 of this title. Generally, this program shall be used in the planning for and implementation of management projects on public lands that promote cultural preservation and conservation activities related to plants and animals and their habitat.
67 Del. Laws, c. 336, §  2;  68 Del. Laws, c. 385, §  1;  71 Del. Laws, c. 349, §  3;  73 Del. Laws, c. 88, §  1;  79 Del. Laws, c. 420, §  2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 54. REALTY TRANSFER TAX › Subchapter II. Conservation Trust Fund, Assignment of Tax Revenue › § 5422. General.

§ 5422. General.
The purpose of this subchapter is to provide funding to implement the conservation program described in 65 Del. Laws, c. 212, and safeguard this funding in perpetuity. Funding to achieve the purposes of this subchapter shall be provided from appropriations by the State, grants from the federal government, funds in the Conservation Trust Fund and the earnings thereon, private donations and any other sources which may be available from time to time. The Department is authorized and directed to encourage and seek funding from any available private and public sources.
67 Del. Laws, c. 336, §  2;  71 Del. Laws, c. 349, §  4;  79 Del. Laws, c. 420, §  2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 54. REALTY TRANSFER TAX › Subchapter II. Conservation Trust Fund, Assignment of Tax Revenue › § 5426. Farmland Preservation Fund receipt transfer.

§ 5426. Farmland Preservation Fund receipt transfer.
On or before October 15 of each fiscal year, the State shall transfer $10 million in receipts received under Chapter 54 of this title, to the Farmland Preservation Fund maintained under Chapter 9 of Title 3.
75 Del. Laws, c. 203, §  1;  80 Del. Laws, c. 78, §  17;
2023 Delaware Code › Title 30 - State Taxes › Chapter 55. PUBLIC UTILITIES TAXES › § 5503. Computation of tax.

§ 5503. Computation of tax.
(a) The tax imposed by § 5502(a) of this title shall be collected by the distributor from the ultimate consumer as a separate item not included in the sales price or tariff charge. The amount of tax collectible from the ultimate consumer shall in each case be calculated on the basis of a uniform percentage of the sale price or tariff charge payable by the ultimate consumer for the commodity or service which is subject to tax under this section and shall in each case be computed to the nearest highest cent; provided, however, that such tax shall not apply to receipts derived through the use of automatic coin collecting machines or coin boxes. A distributor's gross receipts shall not be deemed to include any portion of the tax collected from its consumer.
(b) The tax imposed by § 5502(b) of this title shall be paid only once and shall be considered imposed upon, in the case of deliveries of gas or electricity described in § 5502(b)(3) of this title, the ultimate consumer or user for the use of such gas or electricity. In all other cases, the tax shall be imposed on the distributor and is not to be construed as a tax upon the consumer or user.
30 Del. C. 1953, §  5503;  58 Del. Laws, c. 301;  71 Del. Laws, c. 170, §  7;  72 Del. Laws, c. 39, §  4;
2023 Delaware Code › Title 30 - State Taxes › Chapter 55. PUBLIC UTILITIES TAXES › § 5504. Payment of tax.

§ 5504. Payment of tax.
(a) In the case of the distribution of public utilities as described in § 5502(a) and (b)(1), (2) or (4) of this title, the taxes collected under this chapter during any calendar month shall be paid by the distributor to the Department of Finance within 20 days after the end of said calendar month.
(b) A distributor may, with the approval of the Department of Finance, compute its remittances either upon its billings or upon its cash receipts; provided, that if the distributor is permitted to remit on the basis of its billings, the distributor shall be entitled to a credit against subsequent remittances for any taxes billed but not collected. The Secretary of Finance shall prescribe such rules, regulations and forms for the administration of the tax imposed by this chapter as the Secretary deems necessary and as are consistent with the laws of Delaware.
(c) In the case of deliveries of gas or electricity as described in § 5502(b)(3) of this title the taxes due under this chapter shall be paid within 20 days after the end of the calendar month in which the user first receives a statement from the seller of the utility setting forth the amount charged for such gas or electricity.
30 Del. C. 1953, §  5504;  58 Del. Laws, c. 301;  60 Del. Laws, c. 547, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 170, §§  8, 9;  72 Del. Laws, c. 39, §  4;
2023 Delaware Code › Title 30 - State Taxes › Chapter 55. PUBLIC UTILITIES TAXES › § 5507. Rebate of tax for certain qualified activities.

§ 5507. Rebate of tax for certain qualified activities.
(a) In the case of the tax imposed by this chapter upon a distributor of gas or electricity commodities and services that is attributable to gross receipts or tariff charges received from a corporation that satisfies the requirements of § 2011(a) of this title for the allowance of a credit against the tax imposed by Chapter 19 of this title (relating to corporation income tax) for the taxable year of such corporation in which a qualified facility (as defined in § 2010(1) of this title) is placed in service by such corporation (within the meaning of § 2010(7) of this title), such corporation shall be allowed a rebate of the tax payable by such distributor for such corporation's taxable year in which such qualified facility is placed in service and for any of its 4 following taxable years in which such facility is a qualified facility with respect to such corporation on the last business day thereof. The amount of the rebate allowable to such corporation in each such taxable year shall be equal to 50 percent of the amount of the tax imposed by this chapter (computed without regard to this subsection, but computed with regard to subsection (a) of this section, if applicable) upon such distributor that is attributable to that portion of the tariff or other similar charge paid or payable to such distributor by such corporation on account of such taxable year that (1), if such qualified facility is a new facility within the meaning of § 2010(4) of this title, is allocable to the volume of such gas and electricity commodities and services consumed in the operation of such new facility during such taxable year, or (2), if such qualified facility is an expanded facility within the meaning of § 2010(5) of this title, is allocable to the excess, if any, of (i) the volume of such gas and electricity commodities and services consumed during such taxable year in the operation of that facility of which such expanded facility is a part, over (ii) the volume, if any, of such commodities and services consumed by such corporation or a related person (within the meaning of § 2010(10) of this title) in the operation of that same facility during such corporation's taxable year immediately preceding its taxable year in which such qualified facility is placed in service by such corporation. For purposes of this subsection, the amount of any tariff or other similar charge that shall be deemed allocable to the volume of any specific commodities and services shall be the excess of (1) the total amount of such tariff or charge, over (2) the amount of such tariff or charge computed without including such volume of commodities and services in the base for computing such tariff or charge.
(b) For purposes of this section, the taxable year of any person shall be the year used by such person in computing liability for Delaware income tax.
64 Del. Laws, c. 460, §  5;  65 Del. Laws, c. 387, §§  3, 4;  68 Del. Laws, c. 187, §  19;
2023 Delaware Code › Title 30 - State Taxes › Chapter 55. PUBLIC UTILITIES TAXES › § 5508. Sourcing rules for mobile telecommunications services.

§ 5508. Sourcing rules for mobile telecommunications services.
(a) Mobile telecommunications services shall be sourced according to the provisions of the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116-126. The definitions and provisions of such act are hereby incorporated into this section by reference.
(b) (1) If a customer believes that an amount of tax, or an assignment of place of primary use or taxing jurisdiction included on a billing is erroneous, the customer shall notify the home service provider in writing. The written notification shall include the street address for the customer's place of primary use, the account name and number for which the customer seeks a correction, a description of the error asserted by the customer, and any other information that the home service provider reasonably requests to process the claim.
(2) a. Within 60 days of receiving a notice under this section, the home service provider shall review its records. If this review shows the amount of tax or assignment of place of primary use or taxing jurisdiction is in error, then the home service provider shall correct the error and, within 90 days, refund or credit the amount of tax erroneously collected from the customer for a period of up to 2 years from the date of the customer's written notice. If this review shows that the amount of tax or assignment of place of primary use or taxing jurisdiction is correct, then the home service provider shall provide a written explanation to the customer. In either event, the home service provider shall provide notice of any determination under this paragraph (b)(2)a. to the Director.
b. If the determination is adverse to the customer, the customer may protest such determination to the Director under § 523 of this title as if such determination were a notice of proposed assessment. If the determination is in favor of the taxpayer, the Director may nonetheless direct the home service provider to treat Delaware as the place of primary use and shall give notice to the customer of such determination, from which the customer may protest as if the home service provider had determined adversely to the customer.
(3) The procedures in paragraph (b)(1) and paragraph (b)(2)b. of this section shall be the first course of remedy available to customers seeking correction of assignment of place of primary use or taxing jurisdiction or a refund of or other compensation for taxes erroneously collected by the home service provider, and no cause of action based upon a dispute arising from such taxes shall accrue to the extent otherwise permitted by law until a customer has reasonably exercised the rights and procedures set forth in those subdivisions of this section.
73 Del. Laws, c. 399, §  5;
2023 Delaware Code › Title 30 - State Taxes › Chapter 61. LODGING TAX › Subchapter I. Lodging Tax Collection › § 6101. Definitions.

§ 6101. Definitions.
As used in this chapter:
(1) “Hotel” means any person engaged in the business of operating a place where the public may, for a consideration, obtain sleeping accommodations and meals and which has at least 6 permanent bedrooms for the use of guests, excluding, however, any charitable, educational or religious institution, summer camp for children, hospital or nursing home.
(2) “Motel” means any person engaged in the business of furnishing, for a consideration, transient guests with sleeping accommodations, bath and toilet facilities, linen service and a place to park an automobile.
(3) “Occupancy” means the use or possession or the right to the use or possession by any person other than a permanent resident of any room or rooms in a hotel, motel or tourist home for any purpose or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room or rooms.
(4) “Occupant” means any person other than a permanent resident who for a consideration, uses, possesses or has a right to use or possess any room or rooms in a hotel, motel or tourist home under any lease, concession, permit, right of access, license or agreement.
(5) “Operator” means any person operating a hotel, motel or tourist home.
(6) “Permanent resident” means any occupant who has occupied or has the right to occupancy of any room or rooms in a hotel, motel or tourist home for at least 5 consecutive months.
(7) “Rent” means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash credits and property or services of any kind or nature and also any amount for which the occupant is liable for the occupancy without any deduction therefrom whatsoever.
(8) “Tourist home” means any person who operates a place where tourists or transient guests, for a consideration, may obtain sleeping accommodations and which has at least 5 permanent bedrooms for the use of tourists or transient guests, but which does not have cooking facilities for the use of tourists or transient guests.
30 Del. C. 1953, §  6101;  58 Del. Laws, c. 288;  63 Del. Laws, c. 68, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 61. LODGING TAX › Subchapter I. Lodging Tax Collection › § 6102. Levy of tax and disposition of proceeds.

§ 6102. Levy of tax and disposition of proceeds.
(a) There is imposed and assessed an excise tax at the rate of 8% of the rent upon every occupancy of a room or rooms in a hotel, motel or tourist home within this State.
(b) The proceeds of this tax shall be distributed as follows:
5% to the State General Fund, 1% to the Beach Preservation Program of the Department of Natural Resources and Environmental Control of the State, 1% annually shall be designated in the proportion in which collected, to the duly established convention and visitors bureau in each county and 1% to the Delaware Tourism Office.
30 Del. C. 1953, §  6102;  58 Del. Laws, c. 288;  67 Del. Laws, c. 138, §  1;  72 Del. Laws, c. 395, §  76;
2023 Delaware Code › Title 30 - State Taxes › Chapter 61. LODGING TAX › Subchapter I. Lodging Tax Collection › § 6103. Collection of tax.

§ 6103. Collection of tax.
The tax shall be collected by the operator from the occupant at the time of the payment of the rent for the occupancy.
30 Del. C. 1953, §  6103;  58 Del. Laws, c. 288.;
2023 Delaware Code › Title 30 - State Taxes › Chapter 61. LODGING TAX › Subchapter I. Lodging Tax Collection › § 6104. Payment of tax.

§ 6104. Payment of tax.
The amount of the tax collected for each month shall be reported and paid over to the Department of Finance not later than the fifteenth day of the month following the month of collection on forms to be prescribed by the Department of Finance. Interest at the rate of 1 percent per month, or fraction thereof, shall be charged on payments made after the prescribed due date.
30 Del. C. 1953, §  6104;  58 Del. Laws, c. 288.;
2023 Delaware Code › Title 30 - State Taxes › Chapter 61. LODGING TAX › Subchapter II. County Convention & Visitors Bureaus › § 6121. Eligible organizations.

§ 6121. Eligible organizations.
Each county-based convention and visitors bureau, to be eligible to receive such moneys as enumerated in § 6102 of this title must be a registered Delaware nonprofit corporation, qualified under terms of the Internal Revenue Code of 1986, as amended, § 501(c)(6) [26 U.S.C. § 501(c)(6)]. For the Counties of Kent, New Castle and Sussex, the following organizations are designated to receive the 1% funding:
(1) Kent County:
A Convention & Visitors Bureau shall be established in a manner to be determined by the Governor of the State and the Administrator of the Kent County Levy Court.
(2) Sussex County:
A Convention & Visitors Bureau shall be established in a manner to be determined by the Governor of the State and the Administrator of the Sussex County Council, and representatives from the Lewes Chamber of Commerce, Rehoboth Beach — Dewey Beach Chamber of Commerce and the Bethany — Fenwick Area Chamber of Commerce.
(3) In New Castle County:
A qualifying county-based Convention & Visitors Bureau (The Greater Wilmington Convention and Visitors Bureau), has been chartered by the Governor of the State, the County Executive of New Castle County, and the Mayor of the City of Wilmington.
67 Del. Laws, c. 138, §  2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 61. LODGING TAX › Subchapter II. County Convention & Visitors Bureaus › § 6122. Reporting and operating conditions.

§ 6122. Reporting and operating conditions.
Such recipient organization shall be subject to all reporting and operating conditions normally imposed upon Delaware nonprofit corporations and public bodies.
67 Del. Laws, c. 138, §  2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 63. AFFILIATED FINANCE COMPANIES › § 6301. Definitions.

§ 6301. Definitions.
As used in this chapter:
(1) “Affiliated corporations” means 2 or more corporations which are members of a controlled group of corporations as defined in § 1563 of the Internal Revenue Code of 1954 [26 U.S.C. § 1563].
(2) “Affiliated finance company” means a corporation substantially all of whose activity within this State is limited to the issuance of commercial paper or other debt obligations and use of the proceeds to make loans to 1 or more of its affiliated corporations or to purchase receivables from 1 or more of its affiliated corporations.
63 Del. Laws, c. 2, §  23;
2023 Delaware Code › Title 30 - State Taxes › Chapter 63. AFFILIATED FINANCE COMPANIES › § 6302. License required; issuance.

§ 6302. License required; issuance.
No corporation shall carry on business as an affiliated finance company after May 1, 1981, without an unexpired license issued by the Secretary of Finance authorizing the conduct of such business. The license shall be issued by the Secretary of Finance for each calendar year. Upon payment of the tax imposed by § 6303 of this title, the Secretary shall issue the license with respect to each calendar year.
63 Del. Laws, c. 2, §  23;
2023 Delaware Code › Title 30 - State Taxes › Chapter 63. AFFILIATED FINANCE COMPANIES › § 6303. Imposition of tax; “capital base” defined.

§ 6303. Imposition of tax; “capital base” defined.
(a) The tax payable by an affiliated finance company shall be in accordance with the following table:
If the capital base is:
The annual license fee shall be:
$0 to $99,999,999.99
$10,000
$100,000,000 to $224,999,999.99
$15,000
$225,000,000 to $749,999,999.99
$25,000
Over $750,000,000
$50,000
(b) The “capital base” of an affiliated finance company shall consist of its capital, surplus and retained earnings, or equivalent accounting terms, as set forth in the company's certified financial statements.
63 Del. Laws, c. 2, §  23;
2023 Delaware Code › Title 30 - State Taxes › Chapter 63. AFFILIATED FINANCE COMPANIES › § 6304. Payment of tax.

§ 6304. Payment of tax.
The tax imposed by § 6303 of this title shall be due and payable in a single installment on or before April 30 of the calendar year with respect to which the license is issued or as soon thereafter as the corporation shall commence operations as an affiliated finance company as shown on its certified financial statements for its fiscal year ending with or within the immediately preceding calendar year.
63 Del. Laws, c. 2, §  23;
2023 Delaware Code › Title 30 - State Taxes › Chapter 63. AFFILIATED FINANCE COMPANIES › § 6305. Exemption from occupational license taxes.

§ 6305. Exemption from occupational license taxes.
Notwithstanding this title, all affiliated finance companies being taxed in accordance with this chapter shall be exempt from any occupational license taxes imposed by Part III of this title.
63 Del. Laws, c. 2, §  23;
2023 Delaware Code › Title 30 - State Taxes › Chapter 64. HEADQUARTERS MANAGEMENT CORPORATIONS › § 6402. Imposition of income tax on Headquarters Management Corporations.

§ 6402. Imposition of income tax on Headquarters Management Corporations.
Every Headquarters Management Corporation shall annually pay a tax in lieu of the taxes imposed under Chapter 19 of this title equal to the greater of:
(1) Eight and seven tenths percent of its Headquarters Management Corporation taxable income; or
(2) Five thousand dollars.
74 Del. Laws, c. 256, §  1;  75 Del. Laws, c. 123, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 64. HEADQUARTERS MANAGEMENT CORPORATIONS › § 6404. Election and returns.

§ 6404. Election and returns.
(a) Election. — Every Headquarters Management Corporation desiring to be certified under this chapter shall file an election with its application for a Headquarters Management Corporation license.
(b) Termination of election. — An election under this section shall remain in effect until terminated by revocation by the taxpayer or the taxpayer's failing to limit its activities in this State to headquarters services or investment activities.
(c) Returns. — Every Headquarters Management Corporation shall file an annual tentative return and an annual final return regardless of the amount of its estimated tax liability, its gross income or its taxable income.
(1) A tentative return, covering estimated income tax liability for the current taxable year, in such form and containing such information as the Secretary of Finance shall prescribe, shall be filed with the Secretary of Finance on or before the first day of the fourth month of the current taxable year.
(2) A final return, in such form and containing such information as the Secretary of Finance shall prescribe, shall be filed with the Secretary of Finance on or before the first day of the fourth month immediately following the end of the taxable year.
(d) Certification of returns. — Every return shall have annexed thereto a certification by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer of the taxpayer or other individual duly authorized so to act to the effect that the statements contained therein are true to the best of such officer's or such other individual's knowledge and belief.
(e) Consolidated returns. — An affiliated group of Headquarters Management Corporations may elect to make a consolidated return with respect to the income tax imposed by § 6402 of this title for the taxable year in lieu of separate returns. The making of a consolidated return shall be considered the election and consent of all members of the affiliated group. The tax due by an affiliated group of Headquarters Management Corporations filing a consolidated return shall be no less than the tax payable under § 6402(2) of this title multiplied by the number of members reporting on the consolidated return.
74 Del. Laws, c. 256, §  1;  75 Del. Laws, c. 123, §  2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 64. HEADQUARTERS MANAGEMENT CORPORATIONS › § 6405. Payment of tax.

§ 6405. Payment of tax.
The tax imposed by this chapter shall be payable as follows:
(1) Calendar year corporations. — Twenty-five percent of the estimated tax liability for the current taxable year shall each be paid with the tentative return required to be filed on or before April 1 of the current taxable year, June 15 of the current taxable year, September 15 of the current taxable year and January 15 of the immediately following taxable year.
(2) Fiscal year corporations. — Twenty-five percent of the estimated tax liability for the current taxable year shall each be paid with the tentative return required to be filed on or before the April 1 of the current taxable year, June 15 of the current taxable year, September 9 of the current taxable year and January 1 of the immediately following taxable year.
(3) Additional taxes due on final return. — Any additional tax due as computed in the final return required to be filed pursuant to § 6404 of this title shall be paid with such final return.
(4) Tentative tax declarations and payments are not required for returns for taxable periods of less than 92 calendar days.
74 Del. Laws, c. 256, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 64. HEADQUARTERS MANAGEMENT CORPORATIONS › § 6406. Regulations.

§ 6406. Regulations.
The Director of Revenue is authorized to promulgate rules, regulations and decisions not inconsistent with this chapter and require such facts and information to be reported as the Director deems necessary for its administration and enforcement and the certification of Headquarters Management Corporations. No rule or regulation adopted pursuant to the authority granted by this section shall extend, modify or conflict with any law of this State, or the reasonable implications thereof.
74 Del. Laws, c. 256, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 64. HEADQUARTERS MANAGEMENT CORPORATIONS › § 6407. Taxes of other states.

§ 6407. Taxes of other states.
(a) A Headquarters Management Corporation shall be credited with the amount of any income tax paid under this chapter on income upon which income tax (or tax computed upon or by reference to income) was also paid with respect to the taxable year to any other state of the United States or the District of Columbia.
(b) The credit provided by this section shall be allowed only if the taxpayer establishes to the satisfaction of the Secretary:
(1) The total amount of income derived from sources without this State,
(2) The amount of income derived from each state,
(3) The amount and nature of the tax paid to each state, and
(4) All other information necessary for the verification and computation of such credit.
74 Del. Laws, c. 256, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 65. NURSING FACILITY QUALITY ASSESSMENTS › § 6501. Definitions.

§ 6501. Definitions.
As used in this chapter:
(1) “A managed care company under contract to the Medicaid agency” means an entity that meets the definition of an MCO under 42 C.F.R. § 438.2 and has a contract with the Delaware Medicaid program.
(2) “CMS” means the Centers for Medicare and Medicaid Services of the United States Department of Health and Human Services.
(3) “Continuing care retirement community” and “CCRC” means an entity providing nursing facility services together with assisted living or independent living on a contiguous campus with the number of assisted living and independent living beds in the aggregate being at least twice the number of nursing facility beds. For purposes of this definition “contiguous” means land adjoining or touching other property held by the same or related organization. Land divided by a public road shall be considered contiguous.
(4) “DHSS” means the Delaware Department of Health and Social Services.
(5) “Fiscal year” shall mean the time period from July 1 to June 30.
(6) The terms “Medicaid” and “medical assistance” mean the Medicaid program operated in Delaware by the DHSS under Title XIX of the federal Social Security Act [42 U.S.C. § 1396 et seq.].
(7) “Medicaid resident day” means a resident day paid for by the Delaware medical assistance program including a managed care company under contract to the Medicaid agency.
(8) “Medicare resident day” means:
a. A resident day paid for by the Medicare program, a Medicare Advantage program or Special Needs Plan; or
b. A resident day in a facility for a resident enrolled in a Medicare hospice program under which hospice services are covered by the Medicare program while the facility is compensated for room and board services by the Medicaid program or another payer.
(9) “Non-Medicare resident day” means a resident day not paid for by the Medicare program, a Medicare Advantage or special needs plan, or by a Medicare hospice program.
(10) “Nursing facility” means a nursing facility as defined and licensed pursuant to Chapter 11 of Title 16. As used in this chapter, the term “nursing facility” shall include for-profit and nonprofit entities but shall exclude the Delaware Veterans Home and any state, federal or other public government-owned facilities and any facilities that exclusively serve children.
(11) “Nursing facility services” has the meaning given that term in 42 C.F.R. § 433.56, or any successor regulation or superseding statute.
(12) “Resident day” means a calendar day of care provided to a nursing facility resident, including the day of admission and excluding the day of discharge, provided that 1 resident day shall be deemed to exist when admission and discharge occur on the same day. A resident day includes a day on which a bed is held for a patient and for which the facility receives compensation for holding the bed.
78 Del. Laws, c. 286, §  1;  79 Del. Laws, c. 84, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 65. NURSING FACILITY QUALITY ASSESSMENTS › § 6503. Penalties.

§ 6503. Penalties.
In addition to the penalties prescribed in Chapter 5 of this title, if any quality assessment is not paid when due, or a facility fails to timely prepare the prescribed return form, DHSS may:
(1) Withhold any Medicaid payments to the delinquent nursing facility, including any payments due to the nursing facility for Medicaid patients from a managed care company under contract to the Medicaid agency, until such time as the quality assessment amount is paid in full; and/or
(2) Suspend or revoke the nursing facility license; and/or
(3) Develop a plan that requires the nursing facility to pay any delinquent quality assessment and penalty amounts in installments.
78 Del. Laws, c. 286, §  1;
2023 Delaware Code › Title 31 - Welfare › Chapter 1. DEPARTMENT OF HEALTH AND SOCIAL SERVICES › § 101. Definitions.

§ 101. Definitions.
As used in this title:
(1) “Board” or “Department” or “Department of Public Welfare” or “Board of Welfare” means the Department of Health and Social Services.
(2) “Secretary” or “Director” means Secretary of the Department of Health and Social Services.
31 Del. C. 1953, §  101;  57 Del. Laws, c. 591, §  30;