§ 2122. Definitions.
§ 2122. Definitions. For purposes of this part, the term “lookback period” shall refer to the 12-month period between July l and June 30 immediately preceding the taxable year for which the filing frequency is determined by reference to the lookback period. Persons who were, during the entirety of the lookback period, not required to […]
§ 2123. Annual filing requirements.
§ 2123. Annual filing requirements. The Director may, by regulation, to include by means of instructions accompanying returns, waive quarterly filing of returns relative to taxes on gross receipts in the case of taxpayers who have had no taxable gross receipts within the quarter. In no event shall taxpayers required to report gross receipts be […]
§ 2107. Place of business specified in license; change of location.
§ 2107. Place of business specified in license; change of location. A license granted for an occupation and which specifies the place of business thereby licensed shall not authorize the licensee to carry on any trade, business, pursuit or occupation specified in such license in any other place than the place of business set forth […]
§ 2124. Revocation, denial, or nonrenewal of licenses for nonpayment of taxes.
§ 2124. Revocation, denial, or nonrenewal of licenses for nonpayment of taxes. (a) Revocation, denial or nonrenewal of licenses. — Whenever there has remained unpaid by a person for a period in excess of 180 days any final assessment of tax and/or penalty or interest due under this title (other than Chapters 51 and 52 […]
§ 2108. No license refunds.
§ 2108. No license refunds. No refund of license fees shall be payable for any unexpired term of a license. 74 Del. Laws, c. 108, § 2;
§ 2125. Definitions applied to § 2124; burden of persuasion.
§ 2125. Definitions applied to § 2124; burden of persuasion. (a) For purposes of remedies under § 2124 of this title, (1) “Related person.” — A related person is any sibling or any natural person identified in § 318(a) of the Internal Revenue Code (26 U.S.C. § 318) or, by applying the constructive ownership rules […]
§ 2109. Display of license; penalty.
§ 2109. Display of license; penalty. (a) Every person holding any state license authorizing the conduct of any business, trade or vocation shall expose such license in a conspicuous manner in the principal office or place of business of such person. (b) Every individual, every member of a firm or association of persons and every […]
§ 2126. Confidential reporting of violators.
§ 2126. Confidential reporting of violators. The Department of Finance shall provide an anonymous reporting system for the reporting of individuals or businesses who have failed to obtain any license required under Chapter 23, 25, 27, or 29 of this title. 79 Del. Laws, c. 400, § 1;
§ 2110. Contract to pay another’s license tax.
§ 2110. Contract to pay another’s license tax. No person shall agree or contract directly or indirectly to pay or assume or bear the burden of any license tax payable by any person, firm or corporation under the provisions of this Part. Any such agreement shall be null and void and shall not be enforced […]
§ 2111. Form and signature of licenses.
§ 2111. Form and signature of licenses. The Secretary of Finance, or the Secretary’s delegate, each year, shall prepare blank licenses for each business, trade, pursuit or corporation mentioned and enumerated in this part in such form as the Secretary of Finance deems proper. The licenses shall be signed by the signature or by the […]