§ 8358. Application of subchapter.
The tax imposed by this subchapter shall not apply:
(1) To unoccupied mobile homes located on a dealer’s display lot; and
(2) To mobile homes bearing a current license tag of this State.
14 Del. C. 1953, § 1937; 55 Del. Laws, c. 275, § 2; 64 Del. Laws, c. 71, § 1;