§ 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;
§ 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 […]
§ 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 […]
§ 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 […]
§ 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, […]
§ 5401. Definitions [For application of this section, see 81 Del. c. 384, § 3].
§ 5401. Definitions [For application of this section, see 81 Del. c. 384, § 3]. As used in this subchapter, except where the context clearly indicates a different meaning: (1) “Document” means any deed, instrument or writing whereby any real estate within this State, or any interest therein, shall be quitclaimed, granted, bargained, sold, or […]
§ 5402. Rate of tax; when payable; exception [For application of this section, see 81 Del. Laws, c. 56, § 2 and 81 Del. C. 384, § 3].
§ 5402. Rate of tax; when payable; exception [For application of this section, see 81 Del. Laws, c. 56, § 2 and 81 Del. C. 384, § 3]. (a) Every person who makes, executes, delivers, accepts or presents for recording any document, except as defined or described in § 5401(5) of this title, or in […]