RESET | Delaware Laws | Title 30 State Taxes |
+ | TITLE 30 State Taxes | (Text) | (1-click HTML) |
+ | CHAPTER 1. GENERAL PROVISIONS | (Text) | (1-click HTML) |
+ | Sec. 101. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 102. Limitation upon tax levy; personal property. | (Text) | (1-click HTML) |
+ | Sec. 103. Bonds of City of Wilmington exempt. | (Text) | (1-click HTML) |
+ | Sec. 104. Reciprocal collection of taxes; recognition of laws of other states; official to bring action; meaning of taxes. | (Text) | (1-click HTML) |
+ | Sec. 105. Sunset repeal of tax preferences. | (Text) | (1-click HTML) |
+ | TITLE 30 State Taxes General Provisions; State Tax Agencies; Procedure and Enforcement | (Text) | (1-click HTML) |
+ | CHAPTER 3. DEPARTMENT OF FINANCE | (Text) | (1-click HTML) |
+ | Subchapter I. General Provisions | (Text) | (1-click HTML) |
+ | Sec. 301. General powers of Department. | (Text) | (1-click HTML) |
+ | Sec. 302. Preparation of blanks and forms. | (Text) | (1-click HTML) |
+ | Sec. 303. Payment of receipts. | (Text) | (1-click HTML) |
+ | Sec. 304. Expenses of Department personnel. | (Text) | (1-click HTML) |
+ | Sec. 305. Notice by Division of Accounting of payments to business associations. | (Text) | (1-click HTML) |
+ | Sec. 306. Taxpayer identification number. | (Text) | (1-click HTML) |
+ | Subchapter II. Tax Appeal Board | (Text) | (1-click HTML) |
+ | Sec. 321. Composition; appointment; term; qualifications. | (Text) | (1-click HTML) |
+ | Sec. 322. Salary. | (Text) | (1-click HTML) |
+ | Sec. 323. Secretary; quorum. | (Text) | (1-click HTML) |
+ | Sec. 324. Alternate attorney member. | (Text) | (1-click HTML) |
+ | Sec. 325. Annual report; rules. | (Text) | (1-click HTML) |
+ | Sec. 326. Facilities and services. | (Text) | (1-click HTML) |
+ | Sec. 327. Record of decisions; rules and rulings of the Tax Appeal Board. | (Text) | (1-click HTML) |
+ | Sec. 328. Reimbursement of expenses. | (Text) | (1-click HTML) |
+ | Sec. 329. Hearings and appeals. | (Text) | (1-click HTML) |
+ | Sec. 330. Subpoenas and attendance of witnesses. | (Text) | (1-click HTML) |
+ | Sec. 331. Appeals from Tax Appeal Board decisions. | (Text) | (1-click HTML) |
+ | Sec. 332. Frivolous or dilatory proceedings. | (Text) | (1-click HTML) |
+ | Sec. 333. Removal of tax appeals to the Superior Court. | (Text) | (1-click HTML) |
+ | Sec. 334. Admission to practice before the Tax Appeal Board. | (Text) | (1-click HTML) |
+ | Subchapter III. Secretary of Finance; General Provisions | (Text) | (1-click HTML) |
+ | Sec. 341. Bond. | (Text) | (1-click HTML) |
+ | Subchapter IV. Secretary of Finance; Powers and Duties | (Text) | (1-click HTML) |
+ | Sec. 351. Preservation of returns and destruction of records. | (Text) | (1-click HTML) |
+ | Sec. 352. Accounts receivable. | (Text) | (1-click HTML) |
+ | Sec. 353. Record of decisions, rules and rulings of Department. | (Text) | (1-click HTML) |
+ | Sec. 354. Rules, regulations and enforcement. | (Text) | (1-click HTML) |
+ | Sec. 355. Tax return forms. | (Text) | (1-click HTML) |
+ | Sec. 356. Mailing tax return forms. | (Text) | (1-click HTML) |
+ | Sec. 357. Reports to Governor and General Assembly. | (Text) | (1-click HTML) |
+ | Sec. 358. Bonds of Department employees. | (Text) | (1-click HTML) |
+ | Sec. 359. Publication of tax information. | (Text) | (1-click HTML) |
+ | Sec. 360. List of income tax taxables. | (Text) | (1-click HTML) |
+ | Sec. 361. Enforcement of penalties. | (Text) | (1-click HTML) |
+ | Sec. 362. Advisory board. | (Text) | (1-click HTML) |
+ | Sec. 363. Escheator. | (Text) | (1-click HTML) |
+ | Sec. 364. Examinations to ascertain correctness of tax returns or taxable income. | (Text) | (1-click HTML) |
+ | Sec. 365. Agents as special constables. | (Text) | (1-click HTML) |
+ | Sec. 366. Appeals. | (Text) | (1-click HTML) |
+ | Sec. 367. False statements. | (Text) | (1-click HTML) |
+ | Sec. 368. Secrecy of returns and information; penalty. | (Text) | (1-click HTML) |
+ | Subchapter V. General Regulations | (Text) | (1-click HTML) |
+ | Sec. 375. Furnishing of bonds by foreign persons or firms. | (Text) | (1-click HTML) |
+ | Sec. 376. Time for performing certain acts postponed by reason of service in combat zone. | (Text) | (1-click HTML) |
+ | TITLE 30 State Taxes General Provisions; State Tax Agencies; Procedure and Enforcement | (Text) | (1-click HTML) |
+ | CHAPTER 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT | (Text) | (1-click HTML) |
+ | Sec. 501. Application of this chapter. | (Text) | (1-click HTML) |
+ | Sec. 502. Definitions. | (Text) | (1-click HTML) |
+ | Subchapter II. Returns and Payment of Tax | (Text) | (1-click HTML) |
+ | Sec. 510. Due date of the return. | (Text) | (1-click HTML) |
+ | Sec. 511. Extension of time for filing and payment. | (Text) | (1-click HTML) |
+ | Sec. 512. Signing of returns and other documents. | (Text) | (1-click HTML) |
+ | Sec. 513. General requirements concerning returns; records and statements. | (Text) | (1-click HTML) |
+ | Sec. 514. Report of change in federal tax liability. | (Text) | (1-click HTML) |
+ | Subchapter III. Procedure and Administration | (Text) | (1-click HTML) |
+ | Sec. 521. Examination of return. | (Text) | (1-click HTML) |
+ | Sec. 522. Assessment final if no protest. | (Text) | (1-click HTML) |
+ | Sec. 523. Protest by taxpayer. | (Text) | (1-click HTML) |
+ | Sec. 524. Notice of determination after protest. | (Text) | (1-click HTML) |
+ | Sec. 525. Determination of Director final. | (Text) | (1-click HTML) |
+ | Sec. 526. Burden of proof. | (Text) | (1-click HTML) |
+ | Sec. 527. Evidence of related federal determination. | (Text) | (1-click HTML) |
+ | Sec. 528. Mathematical error. | (Text) | (1-click HTML) |
+ | Sec. 529. Time for performing certain acts postponed by reason of service in combat zone. | (Text) | (1-click HTML) |
+ | Sec. 530. Assessment of tax. | (Text) | (1-click HTML) |
+ | Sec. 531. Limitations on assessment. | (Text) | (1-click HTML) |
+ | Sec. 532. Recovery of erroneous refund. | (Text) | (1-click HTML) |
+ | Sec. 533. Interest on underpayment. | (Text) | (1-click HTML) |
+ | Sec. 534. Failure to file tax return or to pay tax. | (Text) | (1-click HTML) |
+ | Sec. 535. Fraud and other penalties. | (Text) | (1-click HTML) |
+ | Sec. 536. Accuracy-related penalty. | (Text) | (1-click HTML) |
+ | Sec. 537. Authority to make credits or refunds. | (Text) | (1-click HTML) |
+ | Sec. 538. Abatements. | (Text) | (1-click HTML) |
+ | Sec. 539. Limitations on credit or refund. | (Text) | (1-click HTML) |
+ | Sec. 540. Interest on overpayments. | (Text) | (1-click HTML) |
+ | Sec. 541. Form of claims for credit or refund; amendments. | (Text) | (1-click HTML) |
+ | Sec. 542. Notice of disallowance; finality. | (Text) | (1-click HTML) |
+ | Sec. 543. Claim for credit or refund or protest deemed disallowed. | (Text) | (1-click HTML) |
+ | Sec. 544. Review of determinations of Director on protests. | (Text) | (1-click HTML) |
+ | Sec. 545. Collection of debts owed to certain State agencies. | (Text) | (1-click HTML) |
+ | Sec. 546. Voluntary Tax Compliance Initiative. | (Text) | (1-click HTML) |
+ | Subchapter IV. Enforcement | (Text) | (1-click HTML) |
+ | Sec. 551. Timely mailing. | (Text) | (1-click HTML) |
+ | Sec. 552. Collection procedures. | (Text) | (1-click HTML) |
+ | Sec. 553. Period of collection after assessment; agreement for extension. | (Text) | (1-click HTML) |
+ | Sec. 554. Obtaining court judgment by filing certificate. | (Text) | (1-click HTML) |
+ | Sec. 555. Release of lien. | (Text) | (1-click HTML) |
+ | Sec. 556. Execution of judgments. | (Text) | (1-click HTML) |
+ | Sec. 557. Nonresident taxpayer. | (Text) | (1-click HTML) |
+ | Sec. 558. Tax claims of other states. | (Text) | (1-click HTML) |
+ | Sec. 559. Order to compel compliance. | (Text) | (1-click HTML) |
+ | Sec. 560. Transferees. | (Text) | (1-click HTML) |
+ | Sec. 561. Jeopardy assessments. | (Text) | (1-click HTML) |
+ | Sec. 562. Bankruptcy or receivership. | (Text) | (1-click HTML) |
+ | Sec. 563. General powers of Director of Revenue. | (Text) | (1-click HTML) |
+ | Sec. 564. Closing agreements. | (Text) | (1-click HTML) |
+ | Sec. 565. Priorities among requests to intercept or reduce refunds. | (Text) | (1-click HTML) |
+ | Subchapter V. Criminal Offenses | (Text) | (1-click HTML) |
+ | Sec. 571. Attempt to evade or defeat tax; class E felony. | (Text) | (1-click HTML) |
+ | Sec. 572. Failure to collect or pay over tax; class E felony. | (Text) | (1-click HTML) |
+ | Sec. 573. Failure to file return, supply information or pay tax; class A misdemeanor. | (Text) | (1-click HTML) |
+ | Sec. 574. Fraud and false statements; class E felony. | (Text) | (1-click HTML) |
+ | Sec. 575. Period of limitations on criminal prosecutions: jurisdiction. | (Text) | (1-click HTML) |
+ | Sec. 576. Misdemeanors. | (Text) | (1-click HTML) |
+ | Subchapter VI. Miscellaneous | (Text) | (1-click HTML) |
+ | Sec. 581. Inspection of returns by federal, state and local officials. | (Text) | (1-click HTML) |
+ | TITLE 30 State Taxes Income, Inheritance and Estate Taxes | (Text) | (1-click HTML) |
+ | CHAPTER 11. PERSONAL INCOME TAX | (Text) | (1-click HTML) |
+ | Sec. 1101. Meaning of terms. | (Text) | (1-click HTML) |
+ | Sec. 1102. Imposition and rate of tax; separate tax on lump-sum distributions [Effective until Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 1102. Imposition and rate of tax; separate tax on lump-sum distributions [Effective Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 1103. Resident individual defined. | (Text) | (1-click HTML) |
+ | Sec. 1104. Nonresident individual defined. | (Text) | (1-click HTML) |
+ | Subchapter II. Resident Individuals | (Text) | (1-click HTML) |
+ | Sec. 1105. Taxable income. | (Text) | (1-click HTML) |
+ | Sec. 1106. Modifications. | (Text) | (1-click HTML) |
+ | Sec. 1107. Deductions. | (Text) | (1-click HTML) |
+ | Sec. 1108. Standard deduction. | (Text) | (1-click HTML) |
+ | Sec. 1109. Itemized deductions. | (Text) | (1-click HTML) |
+ | Sec. 1110. Personal exemptions and credits. | (Text) | (1-click HTML) |
+ | Sec. 1111. Credit for income tax paid to another state. | (Text) | (1-click HTML) |
+ | Sec. 1112. Historic rehabilitation. | (Text) | (1-click HTML) |
+ | Sec. 1113. Credit for active members of volunteer firefighting, ambulance and rescue service companies and their auxiliaries. | (Text) | (1-click HTML) |
+ | Sec. 1114. Child care and dependent care expense credit. | (Text) | (1-click HTML) |
+ | Sec. 1115. Subchapter S -- Business tax credits. | (Text) | (1-click HTML) |
+ | Sec. 1116. Delaware investment credit. | (Text) | (1-click HTML) |
+ | Sec. 1117. Earned income tax credit. | (Text) | (1-click HTML) |
+ | Subchapter III. Nonresident Individuals | (Text) | (1-click HTML) |
+ | Sec. 1121. Imposition of tax upon nonresidents. | (Text) | (1-click HTML) |
+ | Sec. 1122. Modified Delaware source income. | (Text) | (1-click HTML) |
+ | Sec. 1123. Delaware adjusted gross income. | (Text) | (1-click HTML) |
+ | Sec. 1124. Income derived from sources in Delaware. | (Text) | (1-click HTML) |
+ | Sec. 1125. Individual who is Delaware resident for part of year; computation of tax. | (Text) | (1-click HTML) |
+ | Sec. 1126. Withholding of income tax on sale or exchange of real estate by nonresident individuals. | (Text) | (1-click HTML) |
+ | Sec. 1127. Deduction for federal income taxes. | (Text) | (1-click HTML) |
+ | Subchapter IV. Estates, Trusts and Beneficiaries | (Text) | (1-click HTML) |
+ | 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. | (Text) | (1-click HTML) |
+ | Subchapter V. Partners and Partnerships | (Text) | (1-click HTML) |
+ | Sec.Sec. 1143-1145. Partnership entity not taxable; Character of items; Special rules for nonresident partners. | (Text) | (1-click HTML) |
+ | Subchapter VI. Accounting Periods and Methods of Accounting | (Text) | (1-click HTML) |
+ | Sec.Sec. 1146-1148. Taxable year; Method of accounting; Adjustments. | (Text) | (1-click HTML) |
+ | Sec. 1149. Basis of adjustments. | (Text) | (1-click HTML) |
+ | Subchapter VII. Withholding of Tax | (Text) | (1-click HTML) |
+ | Sec. 1151. Employer to withhold tax from wages or other remuneration. | (Text) | (1-click HTML) |
+ | Sec. 1152. Information statement for employee. | (Text) | (1-click HTML) |
+ | Sec. 1153. Credit for tax withheld. | (Text) | (1-click HTML) |
+ | Sec. 1154. Employer's return and payment of tax withheld. | (Text) | (1-click HTML) |
+ | Sec. 1155. Employer's liability for withheld taxes. | (Text) | (1-click HTML) |
+ | Sec. 1156. Employer's failure to withhold. | (Text) | (1-click HTML) |
+ | Sec. 1156A. Employer to report new hires. | (Text) | (1-click HTML) |
+ | Sec. 1157. U.S. Olympics account. | (Text) | (1-click HTML) |
+ | Sec. 1158. Payment of tax on behalf of nonresident shareholders by S corporation. | (Text) | (1-click HTML) |
+ | Subchapter VIII. Returns and Payments of Tax | (Text) | (1-click HTML) |
+ | Sec. 1161. Persons required to make returns of income. | (Text) | (1-click HTML) |
+ | Sec. 1162. Joint or separate returns of spouses. | (Text) | (1-click HTML) |
+ | Sec. 1163. Returns by fiduciaries. | (Text) | (1-click HTML) |
+ | Sec. 1164. Notice of qualification as receiver. | (Text) | (1-click HTML) |
+ | Sec. 1165. Change of status as resident or nonresident during the year. | (Text) | (1-click HTML) |
+ | Sec. 1166. Computation of tax as resident and nonresident. | (Text) | (1-click HTML) |
+ | Sec. 1167. Minimum tax and prorating of exemptions. | (Text) | (1-click HTML) |
+ | Sec. 1168. Time and place for filing returns and paying tax. | (Text) | (1-click HTML) |
+ | Sec. 1169. Declarations of estimated tax. | (Text) | (1-click HTML) |
+ | Sec. 1170. Filing of estimated tax returns and payment of estimated tax. | (Text) | (1-click HTML) |
+ | Sec. 1171. Income taxes of members of armed forces on death. | (Text) | (1-click HTML) |
+ | Sec. 1172. Procedures for contributions to the Delaware College Investment Plan. | (Text) | (1-click HTML) |
+ | Sec. 1176. Report of change in federal tax liability. | (Text) | (1-click HTML) |
+ | Subchapter IX. Miscellaneous | (Text) | (1-click HTML) |
+ | Sec. 1181. Procedures for contributions to the Delaware Nongame Fish and Wildlife, Habitat and Natural Areas Preservation Fund. | (Text) | (1-click HTML) |
+ | Sec. 1182. Organ and Tissue Donor Awareness Trust Fund. | (Text) | (1-click HTML) |
+ | Sec. 1183. Emergency Housing Assistance Fund. | (Text) | (1-click HTML) |
+ | Sec. 1184. U.S. Olympics account. | (Text) | (1-click HTML) |
+ | Sec. 1185. Delaware Breast Cancer Education and Early Detection Fund. | (Text) | (1-click HTML) |
+ | Sec. 1186. Delaware Children's Trust Fund. | (Text) | (1-click HTML) |
+ | Sec. 1187. Delaware Diabetes Education Fund. | (Text) | (1-click HTML) |
+ | Sec. 1188. Delaware Veterans' Home Fund. | (Text) | (1-click HTML) |
+ | Sec. 1189. Delaware National Guard and Reserve Emergency Assistance Fund. | (Text) | (1-click HTML) |
+ | Sec. 1190. Delaware Juvenile Diabetes Fund. | (Text) | (1-click HTML) |
+ | Sec. 1191. Delaware Children's Fund. | (Text) | (1-click HTML) |
+ | Sec. 1192. The Delaware Ovarian Cancer Foundation Fund at the Delaware Community Foundation. | (Text) | (1-click HTML) |
+ | Sec. 1193. The Delaware Chapter of the National Multiple Sclerosis Society Fund. | (Text) | (1-click HTML) |
+ | Sec. 1204. Income taxes of members of armed forces on death. | (Text) | (1-click HTML) |
+ | Subchapter X. Enforcement | (Text) | (1-click HTML) |
+ | 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. | (Text) | (1-click HTML) |
+ | Subchapter XI. Criminal Offenses | (Text) | (1-click HTML) |
+ | 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. | (Text) | (1-click HTML) |
+ | Sec. 1234. False statements. | (Text) | (1-click HTML) |
+ | Sec. 1235. Limitations. | (Text) | (1-click HTML) |
+ | Subchapter XII. Miscellaneous | (Text) | (1-click HTML) |
+ | Sec. 1241. Secrecy of returns and information; penalty. | (Text) | (1-click HTML) |
+ | Sec. 1242. Inspection of returns by federal, state and local officials. | (Text) | (1-click HTML) |
+ | Sec. 1243. Short title. | (Text) | (1-click HTML) |
+ | TITLE 30 State Taxes Income, Inheritance and Estate Taxes | (Text) | (1-click HTML) |
+ | CHAPTER 13. INHERITANCE | (Text) | (1-click HTML) |
+ | Subchapter I. Property Subject to Tax | (Text) | (1-click HTML) |
+ | 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. | (Text) | (1-click HTML) |
+ | Subchapter II. Rates and Determination of Tax | (Text) | (1-click HTML) |
+ | 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. | (Text) | (1-click HTML) |
+ | Subchapter III. Returns and Payment of Tax | (Text) | (1-click HTML) |
+ | 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. | (Text) | (1-click HTML) |
+ | Subchapter IV. Procedure, Administration and Enforcement | (Text) | (1-click HTML) |
+ | Sec.Sec. 1351-1353. Incorporation of certain personal income tax provisions -- procedure and administration; enforcement; rules and regulations. | (Text) | (1-click HTML) |
+ | CHAPTER 14. GIFT TAX | (Text) | (1-click HTML) |
+ | Sec.Sec. 1401-1409. Definitions; imposition; computation of tax; rates; filing returns; payment; incorporation of certain criminal penalties. | (Text) | (1-click HTML) |
+ | CHAPTER 15. ESTATE TAX | (Text) | (1-click HTML) |
+ | Sec. 1501. Definitions relating to this chapter [Effective until July 1, 2013] | (Text) | (1-click HTML) |
+ | Sec. 1501. Definitions relating to this chapter [Effective July 1, 2013] | (Text) | (1-click HTML) |
+ | Sec. 1502. Tax on transfers of resident estates [Effective until July 1, 2013] | (Text) | (1-click HTML) |
+ | Sec. 1502. Tax on transfers of resident estates [Effective July 1, 2013] | (Text) | (1-click HTML) |
+ | Sec. 1503. Credit for taxes paid to another state; limitation. | (Text) | (1-click HTML) |
+ | Sec. 1504. Tax on transfers of nonresident estates [Effective until July 1, 2013] | (Text) | (1-click HTML) |
+ | Sec. 1504. Tax on transfers of nonresident estates [Effective July 1, 2013] | (Text) | (1-click HTML) |
+ | Sec. 1505. Returns; time to file return and pay tax [Effective until July 1, 2013] | (Text) | (1-click HTML) |
+ | Sec. 1505. Returns; time to file return and pay tax [Effective July 1, 2013] | (Text) | (1-click HTML) |
+ | Sec. 1506. Collection and payment of tax out of estate; liability of the personal representative. | (Text) | (1-click HTML) |
+ | Sec. 1507. Assessment of tax; special lien for estate taxes [Effective until July 1, 2013] | (Text) | (1-click HTML) |
+ | Sec. 1507. Assessment of tax; special lien for estate taxes [Effective July 1, 2013] | (Text) | (1-click HTML) |
+ | Sec. 1508. Final settlement of executor's or administrator's accounts. | (Text) | (1-click HTML) |
+ | Sec.Sec. 1509, 1510. Refund of taxes erroneously paid; procedure and administration. | (Text) | (1-click HTML) |
+ | TITLE 30 State Taxes Income, Inheritance and Estate Taxes | (Text) | (1-click HTML) |
+ | CHAPTER 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS | (Text) | (1-click HTML) |
+ | Subchapter I. In General | (Text) | (1-click HTML) |
+ | Sec. 1601. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 1602. Taxable year. | (Text) | (1-click HTML) |
+ | Sec. 1603. Accounting method. | (Text) | (1-click HTML) |
+ | Sec. 1604. Adjustments. | (Text) | (1-click HTML) |
+ | Sec. 1605. Returns. | (Text) | (1-click HTML) |
+ | Sec. 1606. Withholding of income tax on sale or exchange of real estate by nonresident pass-through entities. | (Text) | (1-click HTML) |
+ | Subchapter II. Taxation of Pass-Through Entities and Their Members | (Text) | (1-click HTML) |
+ | Sec. 1621. Taxation of pass-through entities; in general. | (Text) | (1-click HTML) |
+ | Sec. 1622. Character of items. | (Text) | (1-click HTML) |
+ | Sec. 1623. Special rules for nonresident individual members and corporate members of pass-through entities. | (Text) | (1-click HTML) |
+ | Sec. 1624. Special rules for certain tax credits of pass-through entities. | (Text) | (1-click HTML) |
+ | Subchapter III. Taxation of Estates, Trusts and Their Beneficiaries | (Text) | (1-click HTML) |
+ | Sec. 1631. Imposition of tax. | (Text) | (1-click HTML) |
+ | Sec. 1632. Computation and payment. | (Text) | (1-click HTML) |
+ | Sec. 1633. Tax not applicable. | (Text) | (1-click HTML) |
+ | Sec. 1634. Fiduciary adjustment. | (Text) | (1-click HTML) |
+ | Sec. 1635. Taxable income of resident estate or resident trust. | (Text) | (1-click HTML) |
+ | Sec. 1636. Nonresident beneficiary deduction for resident estates or resident trusts. | (Text) | (1-click HTML) |
+ | Sec. 1637. Credit for income tax of another state. | (Text) | (1-click HTML) |
+ | Sec. 1638. Accumulation distribution credit for resident beneficiary of trust. | (Text) | (1-click HTML) |
+ | Sec. 1639. Taxable income of a nonresident estate or nonresident trust. | (Text) | (1-click HTML) |
+ | Sec. 1640. Share of a nonresident estate, nonresident trust or its beneficiaries in income from sources within this State. | (Text) | (1-click HTML) |
+ | CHAPTER 17. INTERSTATE COMPROMISE OR ARBITRATION OF DEATH TAXES | (Text) | (1-click HTML) |
+ | Sec. 1701. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 1702. Election to invoke chapter. | (Text) | (1-click HTML) |
+ | Sec. 1703. Compromise of death taxes due this State. | (Text) | (1-click HTML) |
+ | Sec. 1704. Arbitration of domicile of decedent. | (Text) | (1-click HTML) |
+ | Sec. 1705. Penalty and interest for nonpayment of tax. | (Text) | (1-click HTML) |
+ | Sec. 1706. Reciprocal application. | (Text) | (1-click HTML) |
+ | TITLE 30 State Taxes Income, Inheritance and Estate Taxes | (Text) | (1-click HTML) |
+ | CHAPTER 18. LAND AND HISTORIC RESOURCE TAX CREDIT | (Text) | (1-click HTML) |
+ | Subchapter I. Land Donated for Conservation or Preservation | (Text) | (1-click HTML) |
+ | Sec. 1801. Short title. | (Text) | (1-click HTML) |
+ | Sec. 1802. Findings and purpose. | (Text) | (1-click HTML) |
+ | Sec. 1803. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 1804. Tax credit available; land conveyed for conservation and preservation purposes. | (Text) | (1-click HTML) |
+ | Sec. 1805. Administration. | (Text) | (1-click HTML) |
+ | Sec. 1806. Applicability, fiscal limitation and renewal. | (Text) | (1-click HTML) |
+ | Sec. 1807. Construction. | (Text) | (1-click HTML) |
+ | Subchapter II. Historic Preservation And Repair | (Text) | (1-click HTML) |
+ | Sec. 1811. Statement of purpose; short title. | (Text) | (1-click HTML) |
+ | Sec. 1812. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 1813. Preservation and repair of historic structures; tax credits. | (Text) | (1-click HTML) |
+ | Sec. 1814. Preservation tax credits; distribution, transfer and assignment. | (Text) | (1-click HTML) |
+ | Sec. 1815. Preservation tax credits; procedures and administration. | (Text) | (1-click HTML) |
+ | Sec. 1816. Total amount of credits permitted in each fiscal year; allocation of such credits. | (Text) | (1-click HTML) |
+ | Sec. 1817. Appeals. | (Text) | (1-click HTML) |
+ | CHAPTER 19. CORPORATION INCOME TAX | (Text) | (1-click HTML) |
+ | Sec. 1901. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 1902. Imposition of tax on corporations; exemptions. | (Text) | (1-click HTML) |
+ | Sec. 1903. Computation of taxable income. | (Text) | (1-click HTML) |
+ | Sec. 1904. Returns. | (Text) | (1-click HTML) |
+ | Sec. 1905. Payment of tax. | (Text) | (1-click HTML) |
+ | Sec. 1906. Short title. | (Text) | (1-click HTML) |
+ | Sec. 1907. Time of taking effect of tax. | (Text) | (1-click HTML) |
+ | Sec. 1908. Historic rehabilitation. | (Text) | (1-click HTML) |
+ | Sec. 1909. Withholding of income tax on sale or exchange of real estate by nonresident corporations. | (Text) | (1-click HTML) |
+ | Sec.Sec. 1910, 1911. Interests and additions to the tax in case of deficiencies; addition to the tax in case of nonpayment; refunds. | (Text) | (1-click HTML) |
+ | Sec. 1912. Penalties -- Late filing; failure to file returns; false and fraudulent return; failure to maintain records. | (Text) | (1-click HTML) |
+ | Sec.Sec. 1913-1916. Court action to compel furnishing of information; lien of tax; collection of tax; administration by Secretary of Finance. | (Text) | (1-click HTML) |
+ | Sec.Sec. 1917, 1918. Short title; time of taking effect of tax. | (Text) | (1-click HTML) |
+ | TITLE 30 State Taxes Income, Inheritance and Estate Taxes | (Text) | (1-click HTML) |
+ | CHAPTER 20. BUSINESS TAX CREDITS AND DEDUCTIONS | (Text) | (1-click HTML) |
+ | Subchapter I. Neighborhood Assistance Tax Credit | (Text) | (1-click HTML) |
+ | Sec. 2001. Short title. | (Text) | (1-click HTML) |
+ | Sec. 2002. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 2003. Declaration of policy. | (Text) | (1-click HTML) |
+ | Sec. 2004. Qualification for tax credit. | (Text) | (1-click HTML) |
+ | Sec. 2005. State income tax credit; amount. | (Text) | (1-click HTML) |
+ | Sec. 2006. Limitations on credits. | (Text) | (1-click HTML) |
+ | Sec. 2007. Unused tax credit. | (Text) | (1-click HTML) |
+ | Subchapter II. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Business Facilities | (Text) | (1-click HTML) |
+ | Sec. 2010. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 2011. Investment and employment credit against corporation income tax. | (Text) | (1-click HTML) |
+ | Sec. 2012. Reduction in license fees for investment and employment. | (Text) | (1-click HTML) |
+ | Sec. 2013. Rules and regulations. | (Text) | (1-click HTML) |
+ | Sec. 2014. Report on effect of subchapters II and III of this chapter. | (Text) | (1-click HTML) |
+ | Sec. 2015. Successors in title. | (Text) | (1-click HTML) |
+ | Subchapter III. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Targeted Areas | (Text) | (1-click HTML) |
+ | Sec. 2020. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 2021. Credit against corporation income tax for investment and employment in targeted areas. | (Text) | (1-click HTML) |
+ | 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. | (Text) | (1-click HTML) |
+ | Sec. 2011 of this title shall be applied with respect to such facility by treating it as a qualified facility. | (Text) | (1-click HTML) |
+ | Sec. 2022. Reduction in license fees for investment and employment in targeted areas. | (Text) | (1-click HTML) |
+ | Sec. 2012 of this title shall be applied with respect to such facility by treating it as a qualified facility. | (Text) | (1-click HTML) |
+ | Sec. 2023. Subchapter S corporations. | (Text) | (1-click HTML) |
+ | Sec. 2024. Credit against personal income tax. | (Text) | (1-click HTML) |
+ | Subchapter IV. Tax Credit and License Fee Reduction for Mitigation of Commuter Traffic During Peak Travel Periods | (Text) | (1-click HTML) |
+ | Sec. 2030. Short title. | (Text) | (1-click HTML) |
+ | Sec. 2031. Declaration of purpose. | (Text) | (1-click HTML) |
+ | Sec. 2032. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 2033. Reduction in business taxes and/or license fees for mitigation of commuter traffic. | (Text) | (1-click HTML) |
+ | Sec. 2034. Rules and regulations. | (Text) | (1-click HTML) |
+ | Sec. 2035. Confidentiality. | (Text) | (1-click HTML) |
+ | Sec. 2036. Department responsibilities. | (Text) | (1-click HTML) |
+ | Sec. 2037. Limitation on credits. | (Text) | (1-click HTML) |
+ | Subchapter V. Green Industries Credits | (Text) | (1-click HTML) |
+ | Sec. 2040. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 2041. Reductions in waste release. | (Text) | (1-click HTML) |
+ | Sec. 2042. Use of recycled materials as raw materials of manufacturing. | (Text) | (1-click HTML) |
+ | Sec. 2043. Processing of waste materials. | (Text) | (1-click HTML) |
+ | Sec. 2044. Collection and distribution of recycled materials. | (Text) | (1-click HTML) |
+ | Sec. 2045. Exceptions and procedures. | (Text) | (1-click HTML) |
+ | Subchapter VI. Commuter Benefits for State Employees | (Text) | (1-click HTML) |
+ | Sec. 2051. Declaration of purpose. | (Text) | (1-click HTML) |
+ | Sec. 2052. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 2053. Agency plans. | (Text) | (1-click HTML) |
+ | Sec. 2054. Department review of plans. | (Text) | (1-click HTML) |
+ | Sec. 2055. Rules and regulations. | (Text) | (1-click HTML) |
+ | Sec. 2056. Agency provision of commuter benefits. | (Text) | (1-click HTML) |
+ | Sec. 2057. Preemption. | (Text) | (1-click HTML) |
+ | Subchapter VII. Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations | (Text) | (1-click HTML) |
+ | Sec. 2061. Alternative calculation of Headquarters Management Corporation tax. | (Text) | (1-click HTML) |
+ | Sec. 2062. Credit against income tax for new Headquarters Management Corporation employment. | (Text) | (1-click HTML) |
+ | Sec. 2063. Occupational license; exemption from occupational gross receipts license fees. | (Text) | (1-click HTML) |
+ | Sec. 2064. Regulations. | (Text) | (1-click HTML) |
+ | Subchapter VIII. Credit for Research and Development Expenses | (Text) | (1-click HTML) |
+ | Sec. 2070. Amount of credit and applicable procedures. | (Text) | (1-click HTML) |
+ | Sec. 2071. Application of Internal Revenue Code. | (Text) | (1-click HTML) |
+ | Sec. 2072. Determination of qualified research and development expenses. | (Text) | (1-click HTML) |
+ | Sec. 2073. Time limitations. | (Text) | (1-click HTML) |
+ | Sec. 2074. Transitional rule. | (Text) | (1-click HTML) |
+ | Sec. 2075. Limitation on credits. | (Text) | (1-click HTML) |
+ | Subchapter IX. New Economy Jobs Program Credits | (Text) | (1-click HTML) |
+ | Sec. 2080. Declaration of purpose. | (Text) | (1-click HTML) |
+ | Sec. 2081. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 2082. Certification as a qualified employer; recertification. | (Text) | (1-click HTML) |
+ | Sec. 2083. Credits for New Economy Jobs Program employment. | (Text) | (1-click HTML) |
+ | Sec. 2084. Limitation on credits and qualified withholding payments. | (Text) | (1-click HTML) |
+ | Sec. 2085. Disposition of unused credits. | (Text) | (1-click HTML) |
+ | Sec. 2086. Sunset date. | (Text) | (1-click HTML) |
+ | Subchapter X. Business Finder's Fee Tax Credit | (Text) | (1-click HTML) |
+ | Sec. 2090. Legislative findings and purpose; creation of the business finder's fee tax credit. | (Text) | (1-click HTML) |
+ | Sec. 2091. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 2092. Business finder's fee credit. | (Text) | (1-click HTML) |
+ | Sec. 2093. New business certification process. | (Text) | (1-click HTML) |
+ | Sec. 2094. Tax credit application process. | (Text) | (1-click HTML) |
+ | Sec. 2095. Reports. | (Text) | (1-click HTML) |
+ | Sec. 2096. Reconsideration. | (Text) | (1-click HTML) |
+ | Sec. 2097. Limitations on credits. | (Text) | (1-click HTML) |
+ | CHAPTER 21. GENERAL PROVISIONS CONCERNING LICENSES | (Text) | (1-click HTML) |
+ | Sec. 2101. General license requirement for occupations. | (Text) | (1-click HTML) |
+ | Sec. 2102. Term of licenses. | (Text) | (1-click HTML) |
+ | Sec. 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty. | (Text) | (1-click HTML) |
+ | Sec. 2104. Notice of date for procuring licenses. | (Text) | (1-click HTML) |
+ | Sec. 2105. Exemption for certain persons 65 years of age or older. | (Text) | (1-click HTML) |
+ | Sec. 2106. Transferability of license; succession on death. | (Text) | (1-click HTML) |
+ | Sec. 2107. Place of business specified in license; change of location. | (Text) | (1-click HTML) |
+ | Sec. 2108. No license refunds. | (Text) | (1-click HTML) |
+ | Sec. 2109. Display of license; penalty. | (Text) | (1-click HTML) |
+ | Sec. 2110. Contract to pay another's license tax. | (Text) | (1-click HTML) |
+ | Sec. 2111. Form and signature of licenses. | (Text) | (1-click HTML) |
+ | Sec. 2112. Contents of licenses. | (Text) | (1-click HTML) |
+ | Sec. 2113. Right to carry on business under license. | (Text) | (1-click HTML) |
+ | Sec. 2114. Additional licenses for more than 1 occupation or business. | (Text) | (1-click HTML) |
+ | Sec. 2115. Exemption of amusement places for religious or philanthropic purposes. | (Text) | (1-click HTML) |
+ | Sec. 2116. Auctioneer and book agent exemption for veterans. | (Text) | (1-click HTML) |
+ | Sec. 2117. Agent violating this chapter may be proceeded against as principal. | (Text) | (1-click HTML) |
+ | Sec. 2118. Officers to enforce license laws; penalties. | (Text) | (1-click HTML) |
+ | Sec. 2119. Carrying on specified occupations without license; penalties. | (Text) | (1-click HTML) |
+ | Sec. 2120. Computation of gross receipts. | (Text) | (1-click HTML) |
+ | Sec. 2121. Prorating of license fees for part-year licensees. | (Text) | (1-click HTML) |
+ | Sec. 2122. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 2123. Annual filing requirements. | (Text) | (1-click HTML) |
+ | Sec. 2124. Revocation, denial or nonrenewal of licenses for nonpayment of taxes. | (Text) | (1-click HTML) |
+ | Sec. 2125. Definitions applied to Sec. 2124; burden of persuasion. | (Text) | (1-click HTML) |
+ | CHAPTER 23. COST OF OCCUPATIONAL LICENSES AND FEES | (Text) | (1-click HTML) |
+ | Sec. 2301. Occupations requiring licenses; definitions; fees; exemptions [Effective until July 1, 2013] | (Text) | (1-click HTML) |
+ | Sec. 2301. Occupations requiring licenses; definitions; fees; exemptions [Effective July 1, 2013, until Jan. 1, 2014.] | (Text) | (1-click HTML) |
+ | Sec. 2301. Occupations requiring licenses; definitions; fees; exemptions [Effective Jan. 1, 2014.] | (Text) | (1-click HTML) |
+ | Sec. 2302. Tax stamps required for amusement machines. | (Text) | (1-click HTML) |
+ | Sec. 2303. Special requirements for nonresident junk dealers; penalty. | (Text) | (1-click HTML) |
+ | Sec. 2304. Vending machine license and identifying labels. | (Text) | (1-click HTML) |
+ | Sec. 2305. Special requirements for harness racing meet operators, owners, trainers and drivers. | (Text) | (1-click HTML) |
+ | CHAPTER 25. CONTRACTORS' LICENSE REQUIREMENTS AND TAXES | (Text) | (1-click HTML) |
+ | Sec. 2501. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 2502. License requirement; resident and nonresident; additional fee on gross receipts paid; statements required [Effective until Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2502. License requirement; resident and nonresident; additional fee on gross receipts paid; statements required [Effective Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2503. Duties of architects, professional engineers, contractors and construction managers as to nonresident contractor licenses. | (Text) | (1-click HTML) |
+ | CHAPTER 27. MANUFACTURERS' LICENSE REQUIREMENTS AND TAXES | (Text) | (1-click HTML) |
+ | Sec. 2701. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 2702. License requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective until Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2702. License requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2703. Automobile manufacturers [Effective until Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2703. Automobile manufacturers [Effective Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2704. Exemptions. | (Text) | (1-click HTML) |
+ | Sec. 2705. Exemption of gross receipts attributable to intermediate products. | (Text) | (1-click HTML) |
+ | CHAPTER 29. RETAIL AND WHOLESALE MERCHANTS' LICENSE REQUIREMENTS AND TAXES | (Text) | (1-click HTML) |
+ | Sec. 2901. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 2902. Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective until Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2902. Wholesaler license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2903. Food processor license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective until Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2903. Food processor license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2904. Commercial feed dealer license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective until Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2904. Commercial feed dealer license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | 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] | (Text) | (1-click HTML) |
+ | 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] | (Text) | (1-click HTML) |
+ | Sec. 2906. Restaurant retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective until Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2906. Restaurant retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2907. Farm machinery retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective until Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2907. Farm machinery retailer license requirements; license fee; additional fee on aggregate gross receipts; statements required [Effective Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2908. Grocery supermarket retailers [Effective until Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2908. Grocery supermarket retailers [Effective Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2909. Exemptions. | (Text) | (1-click HTML) |
+ | Sec. 2910. Tire retailer license requirements; license fee; additional fee on new tires. | (Text) | (1-click HTML) |
+ | Sec. 2911. Retail Crime Unit; Retail Crime Fund and fee. | (Text) | (1-click HTML) |
+ | Sec. 2912. Beverage container retailer license requirement; license fee; recycling fee on beverage container sales [Effective until Dec. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 2912. Beverage container retailer license requirement; license fee; recycling fee on beverage container sales [Effective Dec. 1, 2014] | (Text) | (1-click HTML) |
+ | CHAPTER 30. MOTOR VEHICLE DOCUMENT FEE AND AUTOMOBILE DEALER HANDLING FEE AND LICENSE FEE | (Text) | (1-click HTML) |
+ | Sec. 3001. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 3002. Motor vehicle document fee; claims for refunds. | (Text) | (1-click HTML) |
+ | Sec. 3003. Enforcement by Secretary of Transportation; rules and regulations. | (Text) | (1-click HTML) |
+ | Sec. 3004. Motor vehicle dealer handling fee and payment. | (Text) | (1-click HTML) |
+ | Sec. 3005. Motor vehicle dealer license fee. | (Text) | (1-click HTML) |
+ | CHAPTER 33. STEAM, GAS AND ELECTRIC COMPANIES | (Text) | (1-click HTML) |
+ | Sec. 3301. License requirements. | (Text) | (1-click HTML) |
+ | Sec. 3302. Exception as to municipalities. | (Text) | (1-click HTML) |
+ | Sec. 3303. Penalties. | (Text) | (1-click HTML) |
+ | CHAPTER 35. EXPRESS COMPANIES | (Text) | (1-click HTML) |
+ | 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. | (Text) | (1-click HTML) |
+ | CHAPTER 37. CARRIERS OF PASSENGERS BY STEAM POWER | (Text) | (1-click HTML) |
+ | 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. | (Text) | (1-click HTML) |
+ | CHAPTER 39. RAILROADS AND CANAL COMPANIES | (Text) | (1-click HTML) |
+ | 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. | (Text) | (1-click HTML) |
+ | CHAPTER 41. TELEGRAPH AND TELEPHONE COMPANIES | (Text) | (1-click HTML) |
+ | Sec. 4101. Tax and statement requirements on telegraph lines. | (Text) | (1-click HTML) |
+ | Sec. 4102. Tax and statement requirements on telephone lines and transmitters. | (Text) | (1-click HTML) |
+ | Sec. 4103. Assessment and collection upon failure to make required statement. | (Text) | (1-click HTML) |
+ | Sec. 4104. Collection on failure to pay tax. | (Text) | (1-click HTML) |
+ | CHAPTER 43. USE TAX ON LEASES OF TANGIBLE PERSONAL PROPERTY | (Text) | (1-click HTML) |
+ | Sec. 4301. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 4302. Imposition of tax on lessees [Effective until Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 4302. Imposition of tax on lessees [Effective Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 4303. Collection of tax. | (Text) | (1-click HTML) |
+ | Sec. 4304. Liability for the tax. | (Text) | (1-click HTML) |
+ | Sec. 4305. Lessor's license [Effective until Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 4305. Lessor's license [Effective Jan. 1, 2014] | (Text) | (1-click HTML) |
+ | Sec. 4306. Records to be kept. | (Text) | (1-click HTML) |
+ | Sec. 4307. Filing returns and payment of tax. | (Text) | (1-click HTML) |
+ | TITLE 30 State Taxes Commodity Taxes | (Text) | (1-click HTML) |
+ | CHAPTER 51. MOTOR FUEL TAX | (Text) | (1-click HTML) |
+ | Subchapter I. Gasoline | (Text) | (1-click HTML) |
+ | Sec. 5101. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 5102. License for retail sale of gasoline; requirement, issuance, term, fee and display. | (Text) | (1-click HTML) |
+ | Sec. 5103. License for distributor of gasoline; requirement, application, bond and fee. | (Text) | (1-click HTML) |
+ | Sec. 5104. Issuance of distributor's license; term of license. | (Text) | (1-click HTML) |
+ | Sec. 5105. Refusal of distributor's license; grounds. | (Text) | (1-click HTML) |
+ | Sec. 5106. Assignability of distributor's license. | (Text) | (1-click HTML) |
+ | Sec. 5107. Bond of licensed distributor. | (Text) | (1-click HTML) |
+ | Sec. 5108. Revocation, cancellation and surrender of license and bond. | (Text) | (1-click HTML) |
+ | Sec. 5109. Records of Department of Transportation. | (Text) | (1-click HTML) |
+ | Sec. 5110. Levy and rate of tax; collection. | (Text) | (1-click HTML) |
+ | Sec. 5111. Exempt sales of gasoline. | (Text) | (1-click HTML) |
+ | Sec. 5112. Distributor's taxable sales of gasoline; what is included. | (Text) | (1-click HTML) |
+ | Sec. 5113. Monthly reports of distributors. | (Text) | (1-click HTML) |
+ | Sec. 5114. Payment of tax by distributor. | (Text) | (1-click HTML) |
+ | Sec. 5115. Penalties for failure to file reports or pay tax when due. | (Text) | (1-click HTML) |
+ | Sec. 5116. Estimate by Department of Transportation in absence of tax report; redetermination of assessment. | (Text) | (1-click HTML) |
+ | Sec. 5117. Collection by Department of Transportation of delinquent taxes. | (Text) | (1-click HTML) |
+ | Sec. 5118. Rules and regulations. | (Text) | (1-click HTML) |
+ | Sec. 5119. Deposit of receipts by Department of Transportation. | (Text) | (1-click HTML) |
+ | Sec. 5120. Refunds of motor fuel taxes. | (Text) | (1-click HTML) |
+ | Sec. 5121. Reports from carriers transporting gasoline; penalty for failure to file report; appeal. | (Text) | (1-click HTML) |
+ | Sec. 5122. Retention of records by distributors or retailers; penalties. | (Text) | (1-click HTML) |
+ | Sec. 5123. Inspection of records. | (Text) | (1-click HTML) |
+ | Sec. 5124. Discontinuance, sale or transfer of business by distributor or retailer; penalties. | (Text) | (1-click HTML) |
+ | Sec. 5125. Delivery from tank truck to motor vehicle; penalty. | (Text) | (1-click HTML) |
+ | Sec. 5126. Exchange of information among the states. | (Text) | (1-click HTML) |
+ | Sec. 5127. Reports of Department to distributors. | (Text) | (1-click HTML) |
+ | Sec. 5128. Penalties. | (Text) | (1-click HTML) |
+ | Sec. 5129. Collection of bad checks; service charge; interest. | (Text) | (1-click HTML) |
+ | Subchapter II. Special Fuel | (Text) | (1-click HTML) |
+ | Sec. 5131. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 5132. Tax imposed. | (Text) | (1-click HTML) |
+ | Sec. 5133. Exemptions. | (Text) | (1-click HTML) |
+ | Sec. 5134. Special fuel license; bond. | (Text) | (1-click HTML) |
+ | Sec. 5135. Records. | (Text) | (1-click HTML) |
+ | Sec. 5136. Monthly reports and payments. | (Text) | (1-click HTML) |
+ | Sec. 5137. Refund of taxes erroneously or illegally collected. | (Text) | (1-click HTML) |
+ | Sec. 5138. Administration. | (Text) | (1-click HTML) |
+ | Sec. 5139. Violations and penalties; enforcement. | (Text) | (1-click HTML) |
+ | Sec. 5140. Prohibiting use of dyed diesel fuel on highways; Violations and penalties. | (Text) | (1-click HTML) |
+ | Subchapter III. State Aid to Municipalities for Streets | (Text) | (1-click HTML) |
+ | Sec. 5161. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 5162. Appropriations paid through State Treasurer. | (Text) | (1-click HTML) |
+ | Sec. 5163. Time and method of computation. | (Text) | (1-click HTML) |
+ | Sec. 5164. Certification of Secretary of Transportation; time for payment. | (Text) | (1-click HTML) |
+ | Sec. 5165. Expenditures of funds by municipalities; records, audits and regulations of municipalities. | (Text) | (1-click HTML) |
+ | Sec. 5166. Unauthorized expenditures; personal liability. | (Text) | (1-click HTML) |
+ | CHAPTER 52. MOTOR CARRIERS FUEL PURCHASE LAW | (Text) | (1-click HTML) |
+ | Sec. 5201. Short title. | (Text) | (1-click HTML) |
+ | Sec. 5202. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 5203. Rate of tax. | (Text) | (1-click HTML) |
+ | Sec. 5204. Credit for motor fuel tax payment. | (Text) | (1-click HTML) |
+ | Sec. 5205. Tax due date. | (Text) | (1-click HTML) |
+ | Sec. 5206. Deposits of revenue. | (Text) | (1-click HTML) |
+ | Sec. 5207. Calculation of amount of fuel used in State. | (Text) | (1-click HTML) |
+ | Sec. 5208. Report requirements; exemptions. | (Text) | (1-click HTML) |
+ | Sec. 5209. Average consumption. | (Text) | (1-click HTML) |
+ | Sec. 5210. Records. | (Text) | (1-click HTML) |
+ | Sec. 5211. Vehicle marker; fee; penalty assessments payable by mail; victims' compensation tax. | (Text) | (1-click HTML) |
+ | Sec. 5212. Imposition of tax. | (Text) | (1-click HTML) |
+ | Sec. 5213. Enforcement. | (Text) | (1-click HTML) |
+ | Sec. 5214. Filing of bond; refund provisions. | (Text) | (1-click HTML) |
+ | Sec. 5215. False statements; penalties. | (Text) | (1-click HTML) |
+ | Sec. 5216. Departure or removal of property from State or discontinuing business; arbitrary assessment. | (Text) | (1-click HTML) |
+ | Sec. 5217. Failure to report or pay tax; penalty; interest. | (Text) | (1-click HTML) |
+ | Sec. 5218. Time for payment of taxes, penalties and interest; additional penalty. | (Text) | (1-click HTML) |
+ | Sec. 5219. Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference. | (Text) | (1-click HTML) |
+ | Sec. 5220. Failure to pay tax; determination; redetermination; review. | (Text) | (1-click HTML) |
+ | Sec. 5221. Penalties. | (Text) | (1-click HTML) |
+ | Sec. 5222. Availability of records of other agencies; exchange of information with other jurisdictions. | (Text) | (1-click HTML) |
+ | Sec. 5223. Regulations; promulgation by Secretary of Transportation. | (Text) | (1-click HTML) |
+ | Sec. 5224. Exempt vehicles; carriers. | (Text) | (1-click HTML) |
+ | Sec. 5225. Exemption; reciprocal agreements. | (Text) | (1-click HTML) |
+ | Sec. 5226. Failure to comply with other statutes. | (Text) | (1-click HTML) |
+ | Sec. 5227. Collection of bad checks; service charge; interest. | (Text) | (1-click HTML) |
+ | Sec. 5228. Moneys erroneously collected. | (Text) | (1-click HTML) |
+ | Sec. 5229. Cooperative agreements between states. | (Text) | (1-click HTML) |
+ | TITLE 30 State Taxes Commodity Taxes | (Text) | (1-click HTML) |
+ | CHAPTER 53. TOBACCO PRODUCT TAX | (Text) | (1-click HTML) |
+ | Subchapter I. Definitions | (Text) | (1-click HTML) |
+ | Sec. 5301. Definitions. | (Text) | (1-click HTML) |
+ | Subchapter II. Levy and Collection of Tax; License, Stamps | (Text) | (1-click HTML) |
+ | Sec. 5305. Levy of tax, limitation; exemption. | (Text) | (1-click HTML) |
+ | Sec. 5306. Liability for payment of tax. | (Text) | (1-click HTML) |
+ | Sec. 5307. License for sales of tobacco products. | (Text) | (1-click HTML) |
+ | Sec. 5308. License charges. | (Text) | (1-click HTML) |
+ | Sec. 5309. Application for license. | (Text) | (1-click HTML) |
+ | Sec. 5310. Issuance of licenses; display. | (Text) | (1-click HTML) |
+ | Sec. 5311. Expiration of licenses. | (Text) | (1-click HTML) |
+ | Sec. 5312. Replacement of licenses. | (Text) | (1-click HTML) |
+ | Sec. 5313. Suspension or revocation of license. | (Text) | (1-click HTML) |
+ | Sec. 5314. Transfer of license. | (Text) | (1-click HTML) |
+ | Sec. 5315. Tobacco product tax stamps; affixing; amount; cancellation. | (Text) | (1-click HTML) |
+ | Sec. 5316. Design and sale of stamps. | (Text) | (1-click HTML) |
+ | Sec. 5317. Time for affixing stamps; reporting requirements; violation. | (Text) | (1-click HTML) |
+ | Sec. 5318. Appointment of stamp affixing agents; commission. | (Text) | (1-click HTML) |
+ | Sec. 5319. Alternate method of collection; other tobacco products. | (Text) | (1-click HTML) |
+ | Subchapter III. General Provisions | (Text) | (1-click HTML) |
+ | Sec. 5321. Duties imposed on licensed tobacco product dealers; lists. | (Text) | (1-click HTML) |
+ | Sec. 5322. Duties imposed on manufacturer's representatives. | (Text) | (1-click HTML) |
+ | Sec. 5323. Taxpayer's protest. | (Text) | (1-click HTML) |
+ | Sec. 5324. Sample packs. | (Text) | (1-click HTML) |
+ | Sec. 5325. Late filing penalty. | (Text) | (1-click HTML) |
+ | Sec. 5326. Refunds. | (Text) | (1-click HTML) |
+ | Sec. 5327. Exempt sales. | (Text) | (1-click HTML) |
+ | Sec. 5328. Invoices or delivery tickets and purchase orders required in certain cases. | (Text) | (1-click HTML) |
+ | Sec. 5329. Administration by Department; rules and regulations. | (Text) | (1-click HTML) |
+ | Sec. 5330. Bonds. | (Text) | (1-click HTML) |
+ | Subchapter IV. Penalties and Enforcement | (Text) | (1-click HTML) |
+ | Sec. 5341. Sale of unstamped tobacco products; refusal to permit inspection; counterfeited or reused stamps; penalty. | (Text) | (1-click HTML) |
+ | Sec. 5342. Possession of untaxed tobacco products. | (Text) | (1-click HTML) |
+ | Sec. 5343. Penalties not specifically provided for. | (Text) | (1-click HTML) |
+ | Sec. 5344. Liability joint and several as between owner and operator. | (Text) | (1-click HTML) |
+ | Sec. 5345. Police powers; arrests. | (Text) | (1-click HTML) |
+ | Sec. 5346. Prohibitions. | (Text) | (1-click HTML) |
+ | Subchapter V. Forfeitures | (Text) | (1-click HTML) |
+ | Sec. 5351. Forfeiture of tobacco products; disposal. | (Text) | (1-click HTML) |
+ | Sec. 5352. Forfeiture of vehicle used in illegally transporting tobacco products. | (Text) | (1-click HTML) |
+ | Sec. 5353. Tobacco product vending machine forfeiture proceedings. | (Text) | (1-click HTML) |
+ | Sec. 5354. Seizure of untaxed tobacco products and machines. | (Text) | (1-click HTML) |
+ | Subchapter VI. Delivery Sales of Any Tobacco Product | (Text) | (1-click HTML) |
+ | Sec. 5361. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 5362. Requirements for delivery sales. | (Text) | (1-click HTML) |
+ | Sec. 5363. Age verification requirements. | (Text) | (1-click HTML) |
+ | Sec. 5364. Disclosure requirements. | (Text) | (1-click HTML) |
+ | Sec. 5365. Shipping requirements. | (Text) | (1-click HTML) |
+ | Sec. 5366. Registration and reporting requirements. | (Text) | (1-click HTML) |
+ | Sec. 5367. Collection of taxes. | (Text) | (1-click HTML) |
+ | Sec. 5368. Penalties. | (Text) | (1-click HTML) |
+ | Sec. 5369. Enforcement. | (Text) | (1-click HTML) |
+ | TITLE 30 State Taxes Commodity Taxes | (Text) | (1-click HTML) |
+ | CHAPTER 54. REALTY TRANSFER TAX | (Text) | (1-click HTML) |
+ | Subchapter I. Realty Transfer Tax | (Text) | (1-click HTML) |
+ | Sec. 5401. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 5402. Rate of tax; when payable; exception. | (Text) | (1-click HTML) |
+ | Sec. 5403. Transfer by broker. | (Text) | (1-click HTML) |
+ | Sec. 5404. Payment from proceeds of judicial sale. | (Text) | (1-click HTML) |
+ | Sec. 5405. Documentary stamps; affixing; cancellation; other methods. | (Text) | (1-click HTML) |
+ | Sec. 5406. Furnishing stamps; sale; agents; compensation; bond premiums. | (Text) | (1-click HTML) |
+ | Sec. 5407. Enforcement; rules and regulations. | (Text) | (1-click HTML) |
+ | Sec. 5408. Failure to affix stamps. | (Text) | (1-click HTML) |
+ | Sec. 5409. Value to be stated in document or affidavit. | (Text) | (1-click HTML) |
+ | Sec. 5410. Unlawful acts; penalty. | (Text) | (1-click HTML) |
+ | Sec. 5411. Failure to pay tax; determination; redetermination; review; interest. | (Text) | (1-click HTML) |
+ | Sec. 5412. Grantor to pay tax. | (Text) | (1-click HTML) |
+ | Sec. 5413. Refunds. | (Text) | (1-click HTML) |
+ | Sec. 5414. Tax lien. | (Text) | (1-click HTML) |
+ | Sec. 5415. Distribution of tax receipts [But see 66 Del. Laws, c. 94, Sec. 2, regarding possible contingent repeal of statute] | (Text) | (1-click HTML) |
+ | Subchapter II. Conservation Trust Fund, Assignment of Tax Revenue | (Text) | (1-click HTML) |
+ | Sec. 5421. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 5422. General. | (Text) | (1-click HTML) |
+ | Sec. 5423. Delaware Land and Water Conservation Trust Fund. | (Text) | (1-click HTML) |
+ | Sec. 5426. Farmland Preservation Fund receipt transfer. | (Text) | (1-click HTML) |
+ | CHAPTER 55. PUBLIC UTILITIES TAXES | (Text) | (1-click HTML) |
+ | Sec. 5501. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 5502. Imposition of tax; rate; adjustment of tariffs. | (Text) | (1-click HTML) |
+ | Sec. 5503. Computation of tax. | (Text) | (1-click HTML) |
+ | Sec. 5504. Payment of tax. | (Text) | (1-click HTML) |
+ | Sec. 5505. Failure to file return or pay tax; interest and penalties. | (Text) | (1-click HTML) |
+ | Sec. 5506. Exemptions. | (Text) | (1-click HTML) |
+ | Sec. 5507. Rebate of tax for certain qualified activities. | (Text) | (1-click HTML) |
+ | Sec. 5508. Sourcing rules for mobile telecommunications services. | (Text) | (1-click HTML) |
+ | Sec.Sec. 5509, 5510. [Reserved.] | (Text) | (1-click HTML) |
+ | TITLE 30 State Taxes Public Accommodation Taxes | (Text) | (1-click HTML) |
+ | CHAPTER 61. LODGING TAX | (Text) | (1-click HTML) |
+ | Subchapter I. Lodging Tax Collection | (Text) | (1-click HTML) |
+ | Sec. 6101. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 6102. Levy of tax and disposition of proceeds. | (Text) | (1-click HTML) |
+ | Sec. 6103. Collection of tax. | (Text) | (1-click HTML) |
+ | Sec. 6104. Payment of tax. | (Text) | (1-click HTML) |
+ | Subchapter II. County Convention & Visitors Bureaus | (Text) | (1-click HTML) |
+ | Sec. 6121. Eligible organizations. | (Text) | (1-click HTML) |
+ | Sec. 6122. Reporting and operating conditions. | (Text) | (1-click HTML) |
+ | Sec. 6123. Period to establish. | (Text) | (1-click HTML) |
+ | CHAPTER 63. AFFILIATED FINANCE COMPANIES | (Text) | (1-click HTML) |
+ | Sec. 6301. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 6302. License required; issuance. | (Text) | (1-click HTML) |
+ | Sec. 6303. Imposition of tax; "capital base" defined. | (Text) | (1-click HTML) |
+ | Sec. 6304. Payment of tax. | (Text) | (1-click HTML) |
+ | Sec. 6305. Exemption from occupational license taxes. | (Text) | (1-click HTML) |
+ | Sec. 6306. Review of license fee; refund procedure; penalty; interest. | (Text) | (1-click HTML) |
+ | CHAPTER 64. HEADQUARTERS MANAGEMENT CORPORATIONS | (Text) | (1-click HTML) |
+ | Sec. 6401. Definitions. | (Text) | (1-click HTML) |
+ | Sec. 6402. Imposition of income tax on Headquarters Management Corporations. | (Text) | (1-click HTML) |
+ | Sec. 6403. Computation of Headquarters Management Corporation taxable income. | (Text) | (1-click HTML) |
+ | Sec. 6404. Election and returns. | (Text) | (1-click HTML) |
+ | Sec. 6405. Payment of tax. | (Text) | (1-click HTML) |
+ | Sec. 6406. Regulations. | (Text) | (1-click HTML) |
+ | Sec. 6407. Taxes of other states. | (Text) | (1-click HTML) |