§ 5506. Exemptions.
§ 5506. Exemptions. (a) No person who is liable for the tax imposed by § 5502(b) of this title shall be required to be licensed as a wholesaler under § 2901(21) of this title. (b) All intrastate telephone commodities and services shall be subject to the tax imposed by § 5502(a) of this title and […]
§ 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 […]
§ 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 […]
§ 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. […]
§ 5414. Tax lien.
§ 5414. Tax lien. Chapter 29 of Title 25 shall not apply to taxes arising under this subchapter. 65 Del. Laws, c. 426, § 2;
§ 5415. Distribution of tax receipts [But see 66 Del. Laws, c. 94, § 2, regarding possible contingent repeal of statute].
§ 5415. Distribution of tax receipts [But see 66 Del. Laws, c. 94, § 2, regarding possible contingent repeal of statute]. (a) The tax received under this subchapter shall be disbursed by the appropriate county Recorder of Deeds, or by the agent appointed pursuant to § 5406 of this title, as follows: (1) Seventy-five percent […]
§ 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” […]
§ 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 […]
§ 5423. Delaware Land and Water Conservation Trust Fund.
§ 5423. Delaware Land and Water Conservation Trust Fund. (a) There is created and established under the jurisdiction and control of the Department a trust fund to be known as the Delaware Land and Water Conservation Trust Fund to implement the conservation program described in 65 Del. Laws, c. 212. Within the Conservation Trust Fund […]
§ 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, […]