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41 chapters · 626 sections in this title.
30 Del. C. § 3101. Definitions.
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§ 3101. Definitions. As used in this chapter: (1) “Declared state of emergency” means a disaster or emergency event: a. For which a Governor’s state of emergency proclamation has been issued; or b. For which a presidential declaration of a federal major disaster or emergency has …
30 Del. C. § 3102. Business and employee status during emergency period.
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§ 3102. Business and employee status during emergency period. (a) (1) An out-of-state business that conducts emergency-related work within this State related to a declared state of emergency at the request of a Delaware business licensed pursuant to this title shall, during the e…
30 Del. C. § 3103. Business and employee status after emergency period.
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§ 3103. Business and employee status after emergency period. An out-of-state business or an out-of-state employee that remains in this State after the emergency period shall be subject to this State’s normal standards for establishing presence, residency or for doing business in …
30 Del. C. § 3104. Administration and notification.
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§ 3104. Administration and notification. (a) (1) An out-of-state business that enters this State during an emergency period shall, upon request, provide the Delaware Division of Revenue, a written statement that such business is in this State for purposes of performing emergency-…