Delaware Law
Title 30 State Taxes


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Delaware Laws | Title 30 State Taxes

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TITLE 30 State Taxes

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CHAPTER 1. GENERAL PROVISIONS

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Sec. 101. Definitions.

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Sec. 102. Limitation upon tax levy; personal property.

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Sec. 103. Bonds of City of Wilmington exempt.

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Sec. 104. Reciprocal collection of taxes; recognition of laws of other states; official to bring action; meaning of taxes.

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Sec. 105. Sunset repeal of tax preferences.

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TITLE 30 State Taxes General Provisions; State Tax Agencies; Procedure and Enforcement

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CHAPTER 3. DEPARTMENT OF FINANCE

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Subchapter I. General Provisions

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Sec. 301. General powers of Department.

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Sec. 302. Preparation of blanks and forms.

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Sec. 303. Payment of receipts.

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Sec. 304. Expenses of Department personnel.

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Sec. 305. Notice by Division of Accounting of payments to business associations.

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Sec. 306. Taxpayer identification number.

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Subchapter II. Tax Appeal Board

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Sec. 321. Composition; appointment; term; qualifications.

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Sec. 322. Salary.

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Sec. 323. Secretary; quorum.

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Sec. 324. Alternate attorney member.

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Sec. 325. Annual report; rules.

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Sec. 326. Facilities and services.

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Sec. 327. Record of decisions; rules and rulings of the Tax Appeal Board.

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Sec. 328. Reimbursement of expenses.

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Sec. 329. Hearings and appeals.

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Sec. 330. Subpoenas and attendance of witnesses.

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Sec. 331. Appeals from Tax Appeal Board decisions.

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Sec. 332. Frivolous or dilatory proceedings.

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Sec. 333. Removal of tax appeals to the Superior Court.

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Sec. 334. Admission to practice before the Tax Appeal Board.

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Subchapter III. Secretary of Finance; General Provisions

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Sec. 341. Bond.

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Subchapter IV. Secretary of Finance; Powers and Duties

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Sec. 351. Preservation of returns and destruction of records.

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Sec. 352. Accounts receivable.

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Sec. 353. Record of decisions, rules and rulings of Department.

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Sec. 354. Rules, regulations and enforcement.

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Sec. 355. Tax return forms.

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Sec. 356. Mailing tax return forms.

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Sec. 357. Reports to Governor and General Assembly.

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Sec. 358. Bonds of Department employees.

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Sec. 359. Publication of tax information.

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Sec. 360. List of income tax taxables.

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Sec. 361. Enforcement of penalties.

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Sec. 362. Advisory board.

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Sec. 363. Escheator.

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Sec. 364. Examinations to ascertain correctness of tax returns or taxable income.

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Sec. 365. Agents as special constables.

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Sec. 366. Appeals.

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Sec. 367. False statements.

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Sec. 368. Secrecy of returns and information; penalty.

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Subchapter V. General Regulations

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Sec. 375. Furnishing of bonds by foreign persons or firms.

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Sec. 376. Time for performing certain acts postponed by reason of service in combat zone.

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TITLE 30 State Taxes General Provisions; State Tax Agencies; Procedure and Enforcement

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CHAPTER 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT

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Sec. 501. Application of this chapter.

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Sec. 502. Definitions.

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Subchapter II. Returns and Payment of Tax

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Sec. 510. Due date of the return.

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Sec. 511. Extension of time for filing and payment.

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Sec. 512. Signing of returns and other documents.

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Sec. 513. General requirements concerning returns; records and statements.

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Sec. 514. Report of change in federal tax liability.

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Subchapter III. Procedure and Administration

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Sec. 521. Examination of return.

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Sec. 522. Assessment final if no protest.

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Sec. 523. Protest by taxpayer.

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Sec. 524. Notice of determination after protest.

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Sec. 525. Determination of Director final.

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Sec. 526. Burden of proof.

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Sec. 527. Evidence of related federal determination.

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Sec. 528. Mathematical error.

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Sec. 529. Time for performing certain acts postponed by reason of service in combat zone.

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Sec. 530. Assessment of tax.

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Sec. 531. Limitations on assessment.

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Sec. 532. Recovery of erroneous refund.

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Sec. 533. Interest on underpayment.

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Sec. 534. Failure to file tax return or to pay tax.

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Sec. 535. Fraud and other penalties.

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Sec. 536. Accuracy-related penalty.

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Sec. 537. Authority to make credits or refunds.

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Sec. 538. Abatements.

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Sec. 539. Limitations on credit or refund.

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Sec. 540. Interest on overpayments.

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Sec. 541. Form of claims for credit or refund; amendments.

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Sec. 542. Notice of disallowance; finality.

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Sec. 543. Claim for credit or refund or protest deemed disallowed.

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Sec. 544. Review of determinations of Director on protests.

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Sec. 545. Collection of debts owed to certain State agencies.

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Sec. 546. Voluntary Tax Compliance Initiative.

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Subchapter IV. Enforcement

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Sec. 551. Timely mailing.

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Sec. 552. Collection procedures.

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Sec. 553. Period of collection after assessment; agreement for extension.

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Sec. 554. Obtaining court judgment by filing certificate.

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Sec. 555. Release of lien.

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Sec. 556. Execution of judgments.

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Sec. 557. Nonresident taxpayer.

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Sec. 558. Tax claims of other states.

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Sec. 559. Order to compel compliance.

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Sec. 560. Transferees.

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Sec. 561. Jeopardy assessments.

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Sec. 562. Bankruptcy or receivership.

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Sec. 563. General powers of Director of Revenue.

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Sec. 564. Closing agreements.

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Sec. 565. Priorities among requests to intercept or reduce refunds.

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Subchapter V. Criminal Offenses

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Sec. 571. Attempt to evade or defeat tax; class E felony.

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Sec. 572. Failure to collect or pay over tax; class E felony.

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Sec. 573. Failure to file return, supply information or pay tax; class A misdemeanor.

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Sec. 574. Fraud and false statements; class E felony.

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Sec. 575. Period of limitations on criminal prosecutions: jurisdiction.

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Sec. 576. Misdemeanors.

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Subchapter VI. Miscellaneous

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Sec. 581. Inspection of returns by federal, state and local officials.

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TITLE 30 State Taxes Income, Inheritance and Estate Taxes

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CHAPTER 11. PERSONAL INCOME TAX

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Sec. 1101. Meaning of terms.

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Sec. 1102. Imposition and rate of tax; separate tax on lump-sum distributions [Effective until Jan. 1, 2014]

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Sec. 1102. Imposition and rate of tax; separate tax on lump-sum distributions [Effective Jan. 1, 2014]

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Sec. 1103. Resident individual defined.

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Sec. 1104. Nonresident individual defined.

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Subchapter II. Resident Individuals

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Sec. 1105. Taxable income.

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Sec. 1106. Modifications.

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Sec. 1107. Deductions.

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Sec. 1108. Standard deduction.

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Sec. 1109. Itemized deductions.

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Sec. 1110. Personal exemptions and credits.

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Sec. 1111. Credit for income tax paid to another state.

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Sec. 1112. Historic rehabilitation.

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Sec. 1113. Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries.

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Sec. 1114. Child care and dependent care expense credit.

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Sec. 1115. Subchapter S -- Business tax credits.

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Sec. 1116. Delaware investment credit.

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Sec. 1117. Earned income tax credit.

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Subchapter III. Nonresident Individuals

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Sec. 1121. Imposition of tax upon nonresidents.

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Sec. 1122. Modified Delaware source income.

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Sec. 1123. Delaware adjusted gross income.

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Sec. 1124. Income derived from sources in Delaware.

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Sec. 1125. Individual who is Delaware resident for part of year; computation of tax.

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Sec. 1126. Withholding of income tax on sale or exchange of real estate by nonresident individuals.

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Sec. 1127. Deduction for federal income taxes.

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Subchapter IV. Estates, Trusts and Beneficiaries

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Sec.Sec. 1131-1142. Imposition of tax; Computation and payment; Tax not applicable; Fiduciary adjustment; Resident and nonresident estate defined; Resident and nonresident trust defined; Taxable income of resident estate or trust; Nonresident beneficiary deduction for resident estates or trusts; Credit for income tax of another state; Accumulation distribution credit for resident beneficiary of trust; Taxable income of a nonresident estate or trust; Share of a nonresident estate, trust or its beneficiaries in income from sources within this State.

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Subchapter V. Partners and Partnerships

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Sec.Sec. 1143-1145. Partnership entity not taxable; Character of items; Special rules for nonresident partners.

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Subchapter VI. Accounting Periods and Methods of Accounting

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Sec.Sec. 1146-1148. Taxable year; Method of accounting; Adjustments.

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Sec. 1149. Basis of adjustments.

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Subchapter VII. Withholding of Tax

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Sec. 1151. Employer to withhold tax from wages or other remuneration.

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Sec. 1152. Information statement for employee.

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Sec. 1153. Credit for tax withheld.

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Sec. 1154. Employer's return and payment of tax withheld.

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Sec. 1155. Employer's liability for withheld taxes.

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Sec. 1156. Employer's failure to withhold.

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Sec. 1156A. Employer to report new hires.

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Sec. 1157. U.S. Olympics account.

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Sec. 1158. Payment of tax on behalf of nonresident shareholders by S corporation.

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Subchapter VIII. Returns and Payments of Tax

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Sec. 1161. Persons required to make returns of income.

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Sec. 1162. Joint or separate returns of spouses.

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Sec. 1163. Returns by fiduciaries.

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Sec. 1164. Notice of qualification as receiver.

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Sec. 1165. Change of status as resident or nonresident during the year.

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Sec. 1166. Computation of tax as resident and nonresident.

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Sec. 1167. Minimum tax and prorating of exemptions.

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Sec. 1168. Time and place for filing returns and paying tax.

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Sec. 1169. Declarations of estimated tax.

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Sec. 1170. Filing of estimated tax returns and payment of estimated tax.

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Sec. 1171. Income taxes of members of armed forces on death.

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Sec. 1172. Procedures for contributions to the Delaware College Investment Plan.

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Sec. 1176. Report of change in federal tax liability.

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Subchapter IX. Miscellaneous

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Sec. 1181. Procedures for contributions to the Delaware Nongame Fish and Wildlife, Habitat and Natural Areas Preservation Fund.

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Sec. 1182. Organ and Tissue Donor Awareness Trust Fund.

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Sec. 1183. Emergency Housing Assistance Fund.

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Sec. 1184. U.S. Olympics account.

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Sec. 1185. Delaware Breast Cancer Education and Early Detection Fund.

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Sec. 1186. Delaware Children's Trust Fund.

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Sec. 1187. Delaware Diabetes Education Fund.

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Sec. 1188. Delaware Veterans' Home Fund.

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Sec. 1189. Delaware National Guard and Reserve Emergency Assistance Fund.

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Sec. 1190. Delaware Juvenile Diabetes Fund.

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Sec. 1191. Delaware Children's Fund.

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Sec. 1192. The Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation.

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Sec. 1193. The Delaware Chapter of the National Multiple Sclerosis Society Fund.

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Sec. 1204. Income taxes of members of armed forces on death.

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Subchapter X. Enforcement

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Sec.Sec. 1211-1224. Timely mailing; collection procedures; issuance of warrant; lien of tax; extension; release of lien; nonresident taxpayer; action for recovery of taxes; income tax claims of other states; order to compel compliance; transferees; jeopardy assessments; bankruptcy or receivership; general powers of State Tax Commissioner; closing agreements.

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Subchapter XI. Criminal Offenses

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Sec.Sec. 1231-1233. Attempt to evade or defeat tax; penalty; failure to collect or pay over; penalty; failure to file return, supply information or pay tax; penalty.

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Sec. 1234. False statements.

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Sec. 1235. Limitations.

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Subchapter XII. Miscellaneous

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Sec. 1241. Secrecy of returns and information; penalty.

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Sec. 1242. Inspection of returns by federal, state and local officials.

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Sec. 1243. Short title.

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TITLE 30 State Taxes Income, Inheritance and Estate Taxes

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CHAPTER 13. INHERITANCE

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Subchapter I. Property Subject to Tax

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Sec.Sec. 1301-1314. Definitions; property included in gross estate -- resident decedent; property included in gross estate -- nonresident decedent; powers of appointment and certain income interests; jointly owned property; transfers in contemplation of death; transfers taking effect at or after death; revocable transfers; annuities; proceeds of life insurance; transfers for insufficient consideration; prior interests; charitable, educational, religious, etc., bequests; valuation of farm and small business real property.

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Subchapter II. Rates and Determination of Tax

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Sec.Sec. 1321-1327. Basis of computation of tax; definition of beneficiary's net taxable share of the gross estate; tax imposed; deductions allowable in determining value of each beneficiary's taxable share of gross estate; credit for gift tax; regulations governing valuation of estates; credit for previously taxed property; special deduction for closely held business property.

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Subchapter III. Returns and Payment of Tax

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Sec.Sec. 1341-1346. Inheritance tax returns; filing returns and payments -- time and place; filing returns and payments -- extension of time; allocation of inheritance tax and liability for payment; special lien for inheritance taxes; release of lien as to specific property.

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Subchapter IV. Procedure, Administration and Enforcement

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Sec.Sec. 1351-1353. Incorporation of certain personal income tax provisions -- procedure and administration; enforcement; rules and regulations.

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CHAPTER 14. GIFT TAX

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Sec.Sec. 1401-1409. Definitions; imposition; computation of tax; rates; filing returns; payment; incorporation of certain criminal penalties.

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CHAPTER 15. ESTATE TAX

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Sec. 1501. Definitions relating to this chapter [Effective until July 1, 2013]

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Sec. 1501. Definitions relating to this chapter [Effective July 1, 2013]

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Sec. 1502. Tax on transfers of resident estates [Effective until July 1, 2013]

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Sec. 1502. Tax on transfers of resident estates [Effective July 1, 2013]

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Sec. 1503. Credit for taxes paid to another state; limitation.

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Sec. 1504. Tax on transfers of nonresident estates [Effective until July 1, 2013]

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Sec. 1504. Tax on transfers of nonresident estates [Effective July 1, 2013]

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Sec. 1505. Returns; time to file return and pay tax [Effective until July 1, 2013]

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Sec. 1505. Returns; time to file return and pay tax [Effective July 1, 2013]

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Sec. 1506. Collection and payment of tax out of estate; liability of the personal representative.

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Sec. 1507. Assessment of tax; special lien for estate taxes [Effective until July 1, 2013]

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Sec. 1507. Assessment of tax; special lien for estate taxes [Effective July 1, 2013]

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Sec. 1508. Final settlement of executor's or administrator's accounts.

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Sec.Sec. 1509, 1510. Refund of taxes erroneously paid; procedure and administration.

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TITLE 30 State Taxes Income, Inheritance and Estate Taxes

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CHAPTER 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS

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Subchapter I. In General

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Sec. 1601. Definitions.

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Sec. 1602. Taxable year.

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Sec. 1603. Accounting method.

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Sec. 1604. Adjustments.

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Sec. 1605. Returns.

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Sec. 1606. Withholding of income tax on sale or exchange of real estate by nonresident pass-through entities.

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Subchapter II. Taxation of Pass-Through Entities and Their Members

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Sec. 1621. Taxation of pass-through entities; in general.

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Sec. 1622. Character of items.

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Sec. 1623. Special rules for nonresident individual members and corporate members of pass-through entities.

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Sec. 1624. Special rules for certain tax credits of pass-through entities.

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Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries

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Sec. 1631. Imposition of tax.

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Sec. 1632. Computation and payment.

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Sec. 1633. Tax not applicable.

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Sec. 1634. Fiduciary adjustment.

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Sec. 1635. Taxable income of resident estate or resident trust.

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Sec. 1636. Nonresident beneficiary deduction for resident estates or resident trusts.

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Sec. 1637. Credit for income tax of another state.

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Sec. 1638. Accumulation distribution credit for resident beneficiary of trust.

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Sec. 1639. Taxable income of a nonresident estate or nonresident trust.

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Sec. 1640. Share of a nonresident estate, nonresident trust or its beneficiaries in income from sources within this State.

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CHAPTER 17. INTERSTATE COMPROMISE OR ARBITRATION OF DEATH TAXES

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Sec. 1701. Definitions.

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Sec. 1702. Election to invoke chapter.

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Sec. 1703. Compromise of death taxes due this State.

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Sec. 1704. Arbitration of domicile of decedent.

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Sec. 1705. Penalty and interest for nonpayment of tax.

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Sec. 1706. Reciprocal application.

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TITLE 30 State Taxes Income, Inheritance and Estate Taxes

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CHAPTER 18. LAND AND HISTORIC RESOURCE TAX CREDIT

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Subchapter I. Land Donated for Conservation or Preservation

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Sec. 1801. Short title.

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Sec. 1802. Findings and purpose.

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Sec. 1803. Definitions.

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Sec. 1804. Tax credit available; land conveyed for conservation and preservation purposes.

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Sec. 1805. Administration.

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Sec. 1806. Applicability, fiscal limitation and renewal.

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Sec. 1807. Construction.

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Subchapter II. Historic Preservation And Repair

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Sec. 1811. Statement of purpose; short title.

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Sec. 1812. Definitions.

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Sec. 1813. Preservation and repair of historic structures; tax credits.

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Sec. 1814. Preservation tax credits; distribution, transfer and assignment.

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Sec. 1815. Preservation tax credits; procedures and administration.

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Sec. 1816. Total amount of credits permitted in each fiscal year; allocation of such credits.

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Sec. 1817. Appeals.

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CHAPTER 19. CORPORATION INCOME TAX

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Sec. 1901. Definitions.

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Sec. 1902. Imposition of tax on corporations; exemptions.

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Sec. 1903. Computation of taxable income.

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Sec. 1904. Returns.

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Sec. 1905. Payment of tax.

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Sec. 1906. Short title.

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Sec. 1907. Time of taking effect of tax.

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Sec. 1908. Historic rehabilitation.

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Sec. 1909. Withholding of income tax on sale or exchange of real estate by nonresident corporations.

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Sec.Sec. 1910, 1911. Interests and additions to the tax in case of deficiencies; addition to the tax in case of nonpayment; refunds.

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Sec. 1912. Penalties -- Late filing; failure to file returns; false and fraudulent return; failure to maintain records.

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Sec.Sec. 1913-1916. Court action to compel furnishing of information; lien of tax; collection of tax; administration by Secretary of Finance.

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Sec.Sec. 1917, 1918. Short title; time of taking effect of tax.

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TITLE 30 State Taxes Income, Inheritance and Estate Taxes

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CHAPTER 20. BUSINESS TAX CREDITS AND DEDUCTIONS

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Subchapter I. Neighborhood Assistance Tax Credit

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Sec. 2001. Short title.

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Sec. 2002. Definitions.

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Sec. 2003. Declaration of policy.

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Sec. 2004. Qualification for tax credit.

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Sec. 2005. State income tax credit; amount.

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Sec. 2006. Limitations on credits.

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Sec. 2007. Unused tax credit.

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Subchapter II. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Business Facilities

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Sec. 2010. Definitions.

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Sec. 2011. Investment and employment credit against corporation income tax.

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Sec. 2012. Reduction in license fees for investment and employment.

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Sec. 2013. Rules and regulations.

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Sec. 2014. Report on effect of subchapters II and III of this chapter.

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Sec. 2015. Successors in title.

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Subchapter III. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Targeted Areas

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Sec. 2020. Definitions.

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Sec. 2021. Credit against corporation income tax for investment and employment in targeted areas.

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Sec. 2011 of this title shall be applied with respect to such qualified facility by substituting "$650" for "$400" in Sec. 2011(b)(1) and (2) of this title.

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Sec. 2011 of this title shall be applied with respect to such facility by treating it as a qualified facility.

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Sec. 2022. Reduction in license fees for investment and employment in targeted areas.

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Sec. 2012 of this title shall be applied with respect to such facility by treating it as a qualified facility.

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Sec. 2023. Subchapter S corporations.

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Sec. 2024. Credit against personal income tax.

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Subchapter IV. Tax Credit and License Fee Reduction for Mitigation of Commuter Traffic During Peak Travel Periods

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Sec. 2030. Short title.

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Sec. 2031. Declaration of purpose.

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Sec. 2032. Definitions.

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Sec. 2033. Reduction in business taxes and/or license fees for mitigation of commuter traffic.

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Sec. 2034. Rules and regulations.

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Sec. 2035. Confidentiality.

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Sec. 2036. Department responsibilities.

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Sec. 2037. Limitation on credits.

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Subchapter V. Green Industries Credits

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Sec. 2040. Definitions.

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Sec. 2041. Reductions in waste release.

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Sec. 2042. Use of recycled materials as raw materials of manufacturing.

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Sec. 2043. Processing of waste materials.

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Sec. 2044. Collection and distribution of recycled materials.

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Sec. 2045. Exceptions and procedures.

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Subchapter VI. Commuter Benefits for State Employees

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Sec. 2051. Declaration of purpose.

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Sec. 2052. Definitions.

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Sec. 2053. Agency plans.

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Sec. 2054. Department review of plans.

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Sec. 2055. Rules and regulations.

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Sec. 2056. Agency provision of commuter benefits.

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Sec. 2057. Preemption.

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Subchapter VII. Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations

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Sec. 2061. Alternative calculation of Headquarters Management Corporation tax.

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Sec. 2062. Credit against income tax for new Headquarters Management Corporation employment.

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Sec. 2063. Occupational license; exemption from occupational gross receipts license fees.

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Sec. 2064. Regulations.

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Subchapter VIII. Credit for Research and Development Expenses

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Sec. 2070. Amount of credit and applicable procedures.

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Sec. 2071. Application of Internal Revenue Code.

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Sec. 2072. Determination of qualified research and development expenses.

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Sec. 2073. Time limitations.

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Sec. 2074. Transitional rule.

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Sec. 2075. Limitation on credits.

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Subchapter IX. New Economy Jobs Program Credits

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Sec. 2080. Declaration of purpose.

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Sec. 2081. Definitions.

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Sec. 2082. Certification as a qualified employer; recertification.

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Sec. 2083. Credits for New Economy Jobs Program employment.

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Sec. 2084. Limitation on credits and qualified withholding payments.

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Sec. 2085. Disposition of unused credits.

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Sec. 2086. Sunset date.

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Subchapter X. Business Finder's Fee Tax Credit

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Sec. 2090. Legislative findings and purpose; creation of the business finder's fee tax credit.

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Sec. 2091. Definitions.

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Sec. 2092. Business finder's fee credit.

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Sec. 2093. New business certification process.

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Sec. 2094. Tax credit application process.

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Sec. 2095. Reports.

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Sec. 2096. Reconsideration.

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Sec. 2097. Limitations on credits.

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CHAPTER 21. GENERAL PROVISIONS CONCERNING LICENSES

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Sec. 2101. General license requirement for occupations.

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Sec. 2102. Term of licenses.

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Sec. 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty.

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Sec. 2104. Notice of date for procuring licenses.

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Sec. 2105. Exemption for certain persons 65 years of age or older.

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Sec. 2106. Transferability of license; succession on death.

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Sec. 2107. Place of business specified in license; change of location.

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Sec. 2108. No license refunds.

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Sec. 2109. Display of license; penalty.

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Sec. 2110. Contract to pay another's license tax.

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Sec. 2111. Form and signature of licenses.

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Sec. 2112. Contents of licenses.

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Sec. 2113. Right to carry on business under license.

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Sec. 2114. Additional licenses for more than 1 occupation or business.

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Sec. 2115. Exemption of amusement places for religious or philanthropic purposes.

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Sec. 2116. Auctioneer and book agent exemption for veterans.

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Sec. 2117. Agent violating this chapter may be proceeded against as principal.

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Sec. 2118. Officers to enforce license laws; penalties.

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Sec. 2119. Carrying on specified occupations without license; penalties.

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Sec. 2120. Computation of gross receipts.

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Sec. 2121. Prorating of license fees for part-year licensees.

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Sec. 2122. Definitions.

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Sec. 2123. Annual filing requirements.

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Sec. 2124. Revocation, denial or nonrenewal of licenses for nonpayment of taxes.

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Sec. 2125. Definitions applied to Sec. 2124; burden of persuasion.

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CHAPTER 23. COST OF OCCUPATIONAL LICENSES AND FEES

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Sec. 2301. Occupations requiring licenses; definitions; fees; exemptions [Effective until July 1, 2013]

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Sec. 2301. Occupations requiring licenses; definitions; fees; exemptions [Effective July 1, 2013, until Jan. 1, 2014.]

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Sec. 2301. Occupations requiring licenses; definitions; fees; exemptions [Effective Jan. 1, 2014.]

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Sec. 2302. Tax stamps required for amusement machines.

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Sec. 2303. Special requirements for nonresident junk dealers; penalty.

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Sec. 2304. Vending machine license and identifying labels.

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Sec. 2305. Special requirements for harness racing meet operators, owners, trainers and drivers.

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CHAPTER 25. CONTRACTORS' LICENSE REQUIREMENTS AND TAXES

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Sec. 2501. Definitions.

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Sec. 2502. License requirement; resident and nonresident; additional fee on gross receipts paid; statements required [Effective until Jan. 1, 2014]

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Sec. 2502. License requirement; resident and nonresident; additional fee on gross receipts paid; statements required [Effective Jan. 1, 2014]

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Sec. 2503. Duties of architects, professional engineers, contractors and construction managers as to nonresident contractor licenses.

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CHAPTER 27. MANUFACTURERS' LICENSE REQUIREMENTS AND TAXES

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Sec. 2701. Definitions.

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Sec. 2702. License requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective until Jan. 1, 2014]

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Sec. 2702. License requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective Jan. 1, 2014]

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Sec. 2703. Automobile manufacturers [Effective until Jan. 1, 2014]

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Sec. 2703. Automobile manufacturers [Effective Jan. 1, 2014]

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Sec. 2704. Exemptions.

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Sec. 2705. Exemption of gross receipts attributable to intermediate products.

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CHAPTER 29. RETAIL AND WHOLESALE MERCHANTS' LICENSE REQUIREMENTS AND TAXES

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Sec. 2901. Definitions.

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Sec. 2902. Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective until Jan. 1, 2014]

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Sec. 2902. Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective Jan. 1, 2014]

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Sec. 2903. Food processor license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective until Jan. 1, 2014]

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Sec. 2903. Food processor license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective Jan. 1, 2014]

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Sec. 2904. Commercial feed dealer license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective until Jan. 1, 2014]

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Sec. 2904. Commercial feed dealer license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective Jan. 1, 2014]

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Sec. 2905. Retailer license requirements; license fee; additional fee on aggregate purchase price; statements required; transient retailer license requirements; license fee [Effective until Jan. 1, 2014]

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Sec. 2905. Retailer license requirements; license fee; additional fee on aggregate purchase price; statements required; transient retailer license requirements; license fee [Effective Jan. 1, 2014]

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Sec. 2906. Restaurant retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective until Jan. 1, 2014]

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Sec. 2906. Restaurant retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective Jan. 1, 2014]

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Sec. 2907. Farm machinery retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective until Jan. 1, 2014]

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Sec. 2907. Farm machinery retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective Jan. 1, 2014]

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Sec. 2908. Grocery supermarket retailers [Effective until Jan. 1, 2014]

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Sec. 2908. Grocery supermarket retailers [Effective Jan. 1, 2014]

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Sec. 2909. Exemptions.

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Sec. 2910. Tire retailer license requirements; license fee; additional fee on new tires.

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Sec. 2911. Retail Crime Unit; Retail Crime Fund and fee.

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Sec. 2912. Beverage container retailer license requirement; license fee; recycling fee on beverage container sales [Effective until Dec. 1, 2014]

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Sec. 2912. Beverage container retailer license requirement; license fee; recycling fee on beverage container sales [Effective Dec. 1, 2014]

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CHAPTER 30. MOTOR VEHICLE DOCUMENT FEE AND AUTOMOBILE DEALER HANDLING FEE AND LICENSE FEE

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Sec. 3001. Definitions.

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Sec. 3002. Motor vehicle document fee; claims for refunds.

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Sec. 3003. Enforcement by Secretary of Transportation; rules and regulations.

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Sec. 3004. Motor vehicle dealer handling fee and payment.

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Sec. 3005. Motor vehicle dealer license fee.

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CHAPTER 33. STEAM, GAS AND ELECTRIC COMPANIES

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Sec. 3301. License requirements.

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Sec. 3302. Exception as to municipalities.

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Sec. 3303. Penalties.

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CHAPTER 35. EXPRESS COMPANIES

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Sec.Sec. 3501-3508. License requirement; tax and statement; nonpayment of tax; penalties; reinstatement upon payment of tax; charges; regulation with charges in Pennsylvania and Maryland; free transportation of books, papers and public documents; penalty; deposit with Secretary of Finance in certain cases; penalty; doing business without license; penalty.

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CHAPTER 37. CARRIERS OF PASSENGERS BY STEAM POWER

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Sec.Sec. 3701-3704. Passengers' tax; monthly statements; failure to report or pay; penalties; enforcement of penalties; Secretary of Finance; duties and powers in collection of tax.

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CHAPTER 39. RAILROADS AND CANAL COMPANIES

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Sec.Sec. 3901-3909. Tax on net earnings of railroads and canals; annual statement and collection of tax; tax on locomotives, cars and trucks; tax on capital stock; ascertainment and collection of tax upon failure to make report or pay tax; nonpayment of taxes; penalties; warrant of Secretary of Finance to county receiver of taxes to collect taxes; commutation of state taxes of certain railroad companies; railroad and railway corporations organized under Title 26.

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CHAPTER 41. TELEGRAPH AND TELEPHONE COMPANIES

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Sec. 4101. Tax and statement requirements on telegraph lines.

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Sec. 4102. Tax and statement requirements on telephone lines and transmitters.

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Sec. 4103. Assessment and collection upon failure to make required statement.

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Sec. 4104. Collection on failure to pay tax.

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CHAPTER 43. USE TAX ON LEASES OF TANGIBLE PERSONAL PROPERTY

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Sec. 4301. Definitions.

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Sec. 4302. Imposition of tax on lessees [Effective until Jan. 1, 2014]

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Sec. 4302. Imposition of tax on lessees [Effective Jan. 1, 2014]

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Sec. 4303. Collection of tax.

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Sec. 4304. Liability for the tax.

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Sec. 4305. Lessor's license [Effective until Jan. 1, 2014]

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Sec. 4305. Lessor's license [Effective Jan. 1, 2014]

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Sec. 4306. Records to be kept.

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Sec. 4307. Filing returns and payment of tax.

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TITLE 30 State Taxes Commodity Taxes

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CHAPTER 51. MOTOR FUEL TAX

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Subchapter I. Gasoline

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Sec. 5101. Definitions.

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Sec. 5102. License for retail sale of gasoline; requirement, issuance, term, fee and display.

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Sec. 5103. License for distributor of gasoline; requirement, application, bond and fee.

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Sec. 5104. Issuance of distributor's license; term of license.

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Sec. 5105. Refusal of distributor's license; grounds.

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Sec. 5106. Assignability of distributor's license.

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Sec. 5107. Bond of licensed distributor.

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Sec. 5108. Revocation, cancellation and surrender of license and bond.

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Sec. 5109. Records of Department of Transportation.

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Sec. 5110. Levy and rate of tax; collection.

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Sec. 5111. Exempt sales of gasoline.

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Sec. 5112. Distributor's taxable sales of gasoline; what is included.

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Sec. 5113. Monthly reports of distributors.

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Sec. 5114. Payment of tax by distributor.

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Sec. 5115. Penalties for failure to file reports or pay tax when due.

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Sec. 5116. Estimate by Department of Transportation in absence of tax report; redetermination of assessment.

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Sec. 5117. Collection by Department of Transportation of delinquent taxes.

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Sec. 5118. Rules and regulations.

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Sec. 5119. Deposit of receipts by Department of Transportation.

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Sec. 5120. Refunds of motor fuel taxes.

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Sec. 5121. Reports from carriers transporting gasoline; penalty for failure to file report; appeal.

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Sec. 5122. Retention of records by distributors or retailers; penalties.

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Sec. 5123. Inspection of records.

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Sec. 5124. Discontinuance, sale or transfer of business by distributor or retailer; penalties.

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Sec. 5125. Delivery from tank truck to motor vehicle; penalty.

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Sec. 5126. Exchange of information among the states.

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Sec. 5127. Reports of Department to distributors.

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Sec. 5128. Penalties.

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Sec. 5129. Collection of bad checks; service charge; interest.

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Subchapter II. Special Fuel

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Sec. 5131. Definitions.

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Sec. 5132. Tax imposed.

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Sec. 5133. Exemptions.

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Sec. 5134. Special fuel license; bond.

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Sec. 5135. Records.

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Sec. 5136. Monthly reports and payments.

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Sec. 5137. Refund of taxes erroneously or illegally collected.

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Sec. 5138. Administration.

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Sec. 5139. Violations and penalties; enforcement.

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Sec. 5140. Prohibiting use of dyed diesel fuel on highways; Violations and penalties.

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Subchapter III. State Aid to Municipalities for Streets

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Sec. 5161. Definitions.

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Sec. 5162. Appropriations paid through State Treasurer.

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Sec. 5163. Time and method of computation.

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Sec. 5164. Certification of Secretary of Transportation; time for payment.

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Sec. 5165. Expenditures of funds by municipalities; records, audits and regulations of municipalities.

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Sec. 5166. Unauthorized expenditures; personal liability.

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CHAPTER 52. MOTOR CARRIERS FUEL PURCHASE LAW

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Sec. 5201. Short title.

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Sec. 5202. Definitions.

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Sec. 5203. Rate of tax.

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Sec. 5204. Credit for motor fuel tax payment.

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Sec. 5205. Tax due date.

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Sec. 5206. Deposits of revenue.

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Sec. 5207. Calculation of amount of fuel used in State.

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Sec. 5208. Report requirements; exemptions.

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Sec. 5209. Average consumption.

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Sec. 5210. Records.

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Sec. 5211. Vehicle marker; fee; penalty assessments payable by mail; victims' compensation tax.

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Sec. 5212. Imposition of tax.

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Sec. 5213. Enforcement.

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Sec. 5214. Filing of bond; refund provisions.

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Sec. 5215. False statements; penalties.

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Sec. 5216. Departure or removal of property from State or discontinuing business; arbitrary assessment.

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Sec. 5217. Failure to report or pay tax; penalty; interest.

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Sec. 5218. Time for payment of taxes, penalties and interest; additional penalty.

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Sec. 5219. Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference.

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Sec. 5220. Failure to pay tax; determination; redetermination; review.

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Sec. 5221. Penalties.

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Sec. 5222. Availability of records of other agencies; exchange of information with other jurisdictions.

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Sec. 5223. Regulations; promulgation by Secretary of Transportation.

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Sec. 5224. Exempt vehicles; carriers.

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Sec. 5225. Exemption; reciprocal agreements.

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Sec. 5226. Failure to comply with other statutes.

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Sec. 5227. Collection of bad checks; service charge; interest.

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Sec. 5228. Moneys erroneously collected.

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Sec. 5229. Cooperative agreements between states.

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TITLE 30 State Taxes Commodity Taxes

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CHAPTER 53. TOBACCO PRODUCT TAX

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Subchapter I. Definitions

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Sec. 5301. Definitions.

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Subchapter II. Levy and Collection of Tax; License, Stamps

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Sec. 5305. Levy of tax, limitation; exemption.

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Sec. 5306. Liability for payment of tax.

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Sec. 5307. License for sales of tobacco products.

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Sec. 5308. License charges.

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Sec. 5309. Application for license.

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Sec. 5310. Issuance of licenses; display.

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Sec. 5311. Expiration of licenses.

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Sec. 5312. Replacement of licenses.

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Sec. 5313. Suspension or revocation of license.

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Sec. 5314. Transfer of license.

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Sec. 5315. Tobacco product tax stamps; affixing; amount; cancellation.

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Sec. 5316. Design and sale of stamps.

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Sec. 5317. Time for affixing stamps; reporting requirements; violation.

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Sec. 5318. Appointment of stamp affixing agents; commission.

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Sec. 5319. Alternate method of collection; other tobacco products.

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Subchapter III. General Provisions

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Sec. 5321. Duties imposed on licensed tobacco product dealers; lists.

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Sec. 5322. Duties imposed on manufacturer's representatives.

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Sec. 5323. Taxpayer's protest.

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Sec. 5324. Sample packs.

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Sec. 5325. Late filing penalty.

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Sec. 5326. Refunds.

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Sec. 5327. Exempt sales.

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Sec. 5328. Invoices or delivery tickets and purchase orders required in certain cases.

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Sec. 5329. Administration by Department; rules and regulations.

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Sec. 5330. Bonds.

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Subchapter IV. Penalties and Enforcement

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Sec. 5341. Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty.

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Sec. 5342. Possession of untaxed tobacco products.

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Sec. 5343. Penalties not specifically provided for.

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Sec. 5344. Liability joint and several as between owner and operator.

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Sec. 5345. Police powers; arrests.

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Sec. 5346. Prohibitions.

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Subchapter V. Forfeitures

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Sec. 5351. Forfeiture of tobacco products; disposal.

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Sec. 5352. Forfeiture of vehicle used in illegally transporting tobacco products.

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Sec. 5353. Tobacco product vending machine forfeiture proceedings.

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Sec. 5354. Seizure of untaxed tobacco products and machines.

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Subchapter VI. Delivery Sales of Any Tobacco Product

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Sec. 5361. Definitions.

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Sec. 5362. Requirements for delivery sales.

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Sec. 5363. Age verification requirements.

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Sec. 5364. Disclosure requirements.

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Sec. 5365. Shipping requirements.

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Sec. 5366. Registration and reporting requirements.

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Sec. 5367. Collection of taxes.

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Sec. 5368. Penalties.

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Sec. 5369. Enforcement.

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TITLE 30 State Taxes Commodity Taxes

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CHAPTER 54. REALTY TRANSFER TAX

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Subchapter I. Realty Transfer Tax

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Sec. 5401. Definitions.

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Sec. 5402. Rate of tax; when payable; exception.

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Sec. 5403. Transfer by broker.

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Sec. 5404. Payment from proceeds of judicial sale.

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Sec. 5405. Documentary stamps; affixing; cancellation; other methods.

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Sec. 5406. Furnishing stamps; sale; agents; compensation; bond premiums.

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Sec. 5407. Enforcement; rules and regulations.

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Sec. 5408. Failure to affix stamps.

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Sec. 5409. Value to be stated in document or affidavit.

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Sec. 5410. Unlawful acts; penalty.

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Sec. 5411. Failure to pay tax; determination; redetermination; review; interest.

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Sec. 5412. Grantor to pay tax.

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Sec. 5413. Refunds.

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Sec. 5414. Tax lien.

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Sec. 5415. Distribution of tax receipts [But see 66 Del. Laws, c. 94, Sec. 2, regarding possible contingent repeal of statute]

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Subchapter II. Conservation Trust Fund, Assignment of Tax Revenue

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Sec. 5421. Definitions.

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Sec. 5422. General.

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Sec. 5423. Delaware Land and Water Conservation Trust Fund.

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Sec. 5426. Farmland Preservation Fund receipt transfer.

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CHAPTER 55. PUBLIC UTILITIES TAXES

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Sec. 5501. Definitions.

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Sec. 5502. Imposition of tax; rate; adjustment of tariffs.

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Sec. 5503. Computation of tax.

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Sec. 5504. Payment of tax.

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Sec. 5505. Failure to file return or pay tax; interest and penalties.

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Sec. 5506. Exemptions.

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Sec. 5507. Rebate of tax for certain qualified activities.

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Sec. 5508. Sourcing rules for mobile telecommunications services.

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Sec.Sec. 5509, 5510. [Reserved.]

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TITLE 30 State Taxes Public Accommodation Taxes

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CHAPTER 61. LODGING TAX

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Subchapter I. Lodging Tax Collection

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Sec. 6101. Definitions.

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Sec. 6102. Levy of tax and disposition of proceeds.

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Sec. 6103. Collection of tax.

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Sec. 6104. Payment of tax.

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Subchapter II. County Convention & Visitors Bureaus

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Sec. 6121. Eligible organizations.

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Sec. 6122. Reporting and operating conditions.

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Sec. 6123. Period to establish.

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CHAPTER 63. AFFILIATED FINANCE COMPANIES

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Sec. 6301. Definitions.

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Sec. 6302. License required; issuance.

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Sec. 6303. Imposition of tax; "capital base" defined.

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Sec. 6304. Payment of tax.

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Sec. 6305. Exemption from occupational license taxes.

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Sec. 6306. Review of license fee; refund procedure; penalty; interest.

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CHAPTER 64. HEADQUARTERS MANAGEMENT CORPORATIONS

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Sec. 6401. Definitions.

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Sec. 6402. Imposition of income tax on Headquarters Management Corporations.

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Sec. 6403. Computation of Headquarters Management Corporation taxable income.

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Sec. 6404. Election and returns.

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Sec. 6405. Payment of tax.

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Sec. 6406. Regulations.

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Sec. 6407. Taxes of other states.

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