Title 30 — State Taxes

§ 5212. Imposition of tax. The taxes imposed on motor carriers by this chapter are in addition to any taxes of whatever character imposed on such carriers by any other provision of law.30 Del. C. 1953, § 5212; 57 Del. Laws, c. 496, § 1;

§ 5213. Enforcement. The Delaware State Police is authorized and directed to assist in the enforcement of this chapter, and the police officers of any political subdivision of this State are hereby authorized to assist in the enforcement of this chapter.30 Del. C. 1953, § 5213; 5…

§ 5214. Filing of bond; refund provisions. The Department of Transportation may require a motor carrier to provide a surety company bond, which at no time shall exceed the amount of $20,000, payable to this State and conditioned that the carrier will pay all taxes due and to beco…

§ 5215. False statements; penalties. Any person who wilfully and knowingly makes, publishes, delivers or utters a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain, or to assist any …

§ 5216. Departure or removal of property from State or discontinuing business; arbitrary assessment. If the Department of Transportation ascertains that a person decides quickly to depart from this State, or to remove therefrom the person’s property, or any property used by the p…

§ 5217. Failure to report or pay tax; penalty; interest. When any motor carrier fails to file a report within the time prescribed by this chapter for the filing thereof, the motor carrier shall pay as a penalty for each day thereafter, Saturdays, Sundays and other legal holidays …

§ 5218. Time for payment of taxes, penalties and interest; additional penalty. All taxes, penalties and interest assessed pursuant to this chapter, unless earlier payment is provided in this chapter, shall be paid within 30 days after notice and demand shall have been mailed to t…

§ 5219. Manner of payment and recovery of penalties and interest; debt of motor carrier; lien; preference. (a) All penalties and interest when imposed under this chapter shall be payable to and recoverable by the Secretary of Transportation in the same manner as if they were part…

§ 5220. Failure to pay tax; determination; redetermination; review. (a) If any person shall fail to pay any tax imposed by this chapter for which the person is liable, the Secretary of Transportation is authorized and empowered to make a determination of additional tax and intere…

§ 5221. Penalties. Any person wilfully violating this chapter and not covered by any other penalty provision contained in this chapter, upon conviction, shall be sentenced to pay a fine not exceeding $500, or undergo imprisonment for a term not exceeding 1 year, or both. If the p…

§ 5222. Availability of records of other agencies; exchange of information with other jurisdictions. (a) The records of any other state agency, board or commission, to the extent that the same may be pertinent to the administration and enforcement of this chapter and the determin…

§ 5223. Regulations; promulgation by Secretary of Transportation. The Secretary of Transportation shall, from time to time, promulgate such regulations as may be necessary for the effective enforcement of this chapter.30 Del. C. 1953, § 5223; 57 Del. Laws, c. 496, § 1; 58 Del. La…

§ 5224. Exempt vehicles; carriers. (a) Nothing in this chapter shall apply to any vehicle operated by or on behalf of any department, board, bureau or commission of this State, or any political subdivision thereof, or any quasi-governmental authority of which this State is a part…

§ 5225. Exemption; reciprocal agreements. This chapter shall not apply to motor vehicles bearing the registration plates of any other state which does not impose a tax, license or fee upon motor vehicles bearing valid registration plates of this State. The Secretary of Transporta…

§ 5226. Failure to comply with other statutes. Any motor carrier who fails to comply with the requirements of Chapter 51 of this title, also administered by the Department, shall be subject to withholding, suspension or revocation of motor carrier operating privileges as provided…

§ 5227. Collection of bad checks; service charge; interest. If a check received in payment of moneys due the Department under this chapter shall be returned to the Department by the maker’s bank because of insufficient funds, closed account, stopped payment or any other reason, t…

§ 5228. Moneys erroneously collected. In the event that any fees, taxes, penalties or interest imposed by this chapter shall have been erroneously collected from the motor carrier, the Department of Transportation may, upon request of the motor carrier, permit such motor carrier …

§ 5229. Cooperative agreements between states. (a) The Secretary of the Department of Transportation may enter into cooperative agreements with other states, for exchange of information and auditing of users of motor fuels used in fleets of motor vehicles operated or intended to …

§ 5501. Definitions. For purposes of this chapter only: (1) “Direct-to-home satellite services” has the meaning ascribed in the Communications Act of 1934, 47 U.S.C. § 303(v). (2) “Distribute” includes any and all activity to produce, distribute or supply any commodities and serv…

§ 5502. Imposition of tax; rate; adjustment of tariffs. (a) A tax is imposed on intrastate telephone commodities and services distributed within this State and on intrastate mobile telecommunications services at the rate of 5.00% of the charges for such services excluding any cha…

§ 5503. Computation of tax. (a) The tax imposed by § 5502(a) of this title shall be collected by the distributor from the ultimate consumer as a separate item not included in the sales price or tariff charge. The amount of tax collectible from the ultimate consumer shall in each …

§ 5504. Payment of tax. (a) In the case of the distribution of public utilities as described in § 5502(a) and (b)(1), (2) or (4) of this title, the taxes collected under this chapter during any calendar month shall be paid by the distributor to the Department of Finance within 20…

§ 5505. Failure to file return or pay tax; interest and penalties [Repealed]. Repealed by 68 Del. Laws, c. 187, § 20, effective Jan. 1, 1992.

§ 5506. Exemptions. (a) No person who is liable for the tax imposed by § 5502(b) of this title shall be required to be licensed as a wholesaler under § 2901(21) of this title. (b) All intrastate telephone commodities and services shall be subject to the tax imposed by § 5502(a) o…

§ 5507. Rebate of tax for certain qualified activities. (a) In the case of the tax imposed by this chapter upon a distributor of gas or electricity commodities and services that is attributable to gross receipts or tariff charges received from a corporation that satisfies the req…

§ 5508. Sourcing rules for mobile telecommunications services. (a) Mobile telecommunications services shall be sourced according to the provisions of the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116-126. The definitions and provisions of such act are hereby inc…

§§ §§ 5509, 5510. [Reserved.]

§ 6201. Definitions [For application of this section, see 84 Del. Laws, c. 474, § 7]. As used in this chapter: (1) “Accommodations intermediary” means as defined in § 2301 of this title. (2) “Rent” means the consideration received for occupancy, valued in money, whether received …

§ 6202. Levy of short-term rental lodging tax [For application of this section, see 84 Del. Laws, c. 474, § 7]. There is imposed and assessed a short-term rental lodging tax at the rate of 4.5% of the rent upon every occupancy of a short-term rental within this State.84 Del. Laws…

§ 6203. Collection of tax [For application of this section, see 84 Del. Laws, c. 474, § 7]. Accommodations intermediaries are responsible for collecting and remitting the short-term rental tax under § 6202 of this title unless the accommodations intermediary has a contractual arr…

§ 6204. Remittance of tax [For application of this section, see 84 Del. Laws, c. 474, § 7]. The amount of the tax collected for each month shall be reported and paid over to the Department of Finance not later than the fifteenth day of the month following the month of collection …

§ 6205. Obligations of an accommodations intermediary [For application of this section, see 84 Del. Laws, c. 474, § 7]. An accommodations intermediary must do all of the following: (1) Remit data required by the Division of Revenue in a format and manner prescribed by the Divisio…

§ 6206. Distribution of the tax [For application of this section, see 84 Del. Laws, c. 474, § 7]. The tax shall be distributed as follows: 62.5% to the State General Fund; 12.5% to the Beach Preservation Fund of the Department of Natural Resources and Environmental Control; 12.5%…

§ 6301. Definitions. As used in this chapter: (1) “Affiliated corporations” means 2 or more corporations which are members of a controlled group of corporations as defined in § 1563 of the Internal Revenue Code of 1954 [26 U.S.C. § 1563]. (2) “Affiliated finance company” means a …

§ 6302. License required; issuance. No corporation shall carry on business as an affiliated finance company after May 1, 1981, without an unexpired license issued by the Secretary of Finance authorizing the conduct of such business. The license shall be issued by the Secretary of…

§ 6303. Imposition of tax; “capital base” defined. (a) The tax payable by an affiliated finance company shall be in accordance with the following table: If the capital base is: The annual license fee shall be: $0 to $99,999,999.99 $10,000 $100,000,000 to $224,999,999.99 $15,000 $…

§ 6304. Payment of tax. The tax imposed by § 6303 of this title shall be due and payable in a single installment on or before April 30 of the calendar year with respect to which the license is issued or as soon thereafter as the corporation shall commence operations as an affilia…

§ 6305. Exemption from occupational license taxes. Notwithstanding this title, all affiliated finance companies being taxed in accordance with this chapter shall be exempt from any occupational license taxes imposed by Part III of this title.63 Del. Laws, c. 2, § 23;

§ 6306. Review of license fee; refund procedure; penalty; interest [Repealed]. Repealed by 68 Del. Laws, c. 187, § 22, effective Jan. 1, 1992.

§ 6401. Definitions. As used in this chapter and in §§ 2061 through 2063 of this title: (1) “Affiliated group” has the meaning provided by § 1504 of the Internal Revenue Code [26 U.S.C. § 1504], but including for this purpose: a. Foreign corporations that would otherwise not be i…

§ 6402. Imposition of income tax on Headquarters Management Corporations. Every Headquarters Management Corporation shall annually pay a tax in lieu of the taxes imposed under Chapter 19 of this title equal to the greater of: (1) Eight and seven tenths percent of its Headquarters…

§ 6403. Computation of Headquarters Management Corporation taxable income. (a) Except as modified in subsections (b) and (c) of this section, the Headquarters Management Corporation taxable income of a Headquarters Management Corporation for any income year means the amount of it…

§ 6404. Election and returns. (a) Election. — Every Headquarters Management Corporation desiring to be certified under this chapter shall file an election with its application for a Headquarters Management Corporation license. (b) Termination of election. — An election under this…

§ 6405. Payment of tax. The tax imposed by this chapter shall be payable as follows: (1) Calendar year corporations. — Twenty-five percent of the estimated tax liability for the current taxable year shall each be paid with the tentative return required to be filed on or before Ap…

§ 6406. Regulations. The Director of Revenue is authorized to promulgate rules, regulations and decisions not inconsistent with this chapter and require such facts and information to be reported as the Director deems necessary for its administration and enforcement and the certif…

§ 6407. Taxes of other states. (a) A Headquarters Management Corporation shall be credited with the amount of any income tax paid under this chapter on income upon which income tax (or tax computed upon or by reference to income) was also paid with respect to the taxable year to …

§ 6501. Definitions. As used in this chapter: (1) “A managed care company under contract to the Medicaid agency” means an entity that meets the definition of an MCO under 42 C.F.R. § 438.2 and has a contract with the Delaware Medicaid program. (2) “CMS” means the Centers for Medi…

§ 6502. Quality assessment. (a) Effective for assessment periods beginning on or after June 1, 2012, any nursing facility engaged in this State in providing nursing facility services with the exception of those exempted under subsection (d) of this section, shall be charged a qua…

§ 6503. Penalties. In addition to the penalties prescribed in Chapter 5 of this title, if any quality assessment is not paid when due, or a facility fails to timely prepare the prescribed return form, DHSS may: (1) Withhold any Medicaid payments to the delinquent nursing facility…