Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 2103
Duties of the Department of Finance; adoption of rules and regulations; penalty
# (a)
The Department of Finance shall keep a record of all licenses. All provisions of law relative to the duties and powers of the Auditor of Accounts in auditing and adjusting accounts shall apply with equal force and effect to the Department of Finance relative to the licenses mentioned in this title.
# (b)
[Repealed.]
# (c)
Whenever any section of Part III of this title is amended to affect taxes or licenses or rules or regulations are promulgated by the Division of Revenue which affect taxes or licenses, it shall be the duty of the Division of Revenue to give public notice of such changes. Such notification, where appropriate, shall be made when new forms are mailed to businesses and merchants.
# (d)
Notwithstanding the requirements set forth in subsection (c) of this section, a claimed lack of notification of any changes in Part III of this title or in rules or regulations affecting taxes or licenses by a business or merchant shall not give rise to a cause of action against the Division of Revenue, nor shall it eliminate or reduce any fines or penalties incurred because of the failure of the business or merchant to comply with a new statute, rule or regulation.
Amendment history
40 Del. Laws, c. 30, § 1; 42 Del. Laws, c. 77, §§ 1, 2; 50 Del. Laws, c. 442, § 1; 57 Del. Laws, c. 136, § 5; 57 Del. Laws, c. 188, §§ 1, 34; 57 Del. Laws, c. 741, §§ 10A-10C; 60 Del. Laws, c. 562, § 1; 64 Del. Laws, c. 120, § 1; 66 Del. Laws, c. 103, § 1; 66 Del. Laws, c. 120, § 6; 68 Del. Laws, c. 187, § 15; 70 Del. Laws, c. 186, § 1; 82 Del. Laws, c. 226, § 9
Source: view the official text
In this title (40 sections)
- 30-2073 · Time limitations
- 30-2074 · Transitional rule [Repealed]
- 30-2075 · Limitation on credits [Repealed]
- 30-2080 · Declaration of purpose
- 30-2081 · Definitions
- 30-2082 · Certification as a qualified employer; recertification
- 30-2083 · Credits for New Economy Jobs Program employment
- 30-2084 · Limitation on credits and qualified withholding payments
- 30-2085 · Disposition of unused credits
- 30-2086 · Sunset date [Repealed]
- 30-2090 · Legislative findings and purpose; creation of the business…
- 30-2091 · Definitions
- 30-2092 · Business finder’s fee credit
- 30-2093 · New business certification process
- 30-2094 · Tax credit application process
- 30-2095 · Reports
- 30-2096 · Reconsideration
- 30-2097 · Limitations on credits
- 30-2101 · General license requirement for occupations
- 30-2102 · Term of licenses
- 30-2103 · Duties of the Department of Finance; adoption of rules and…
- 30-2104 · Notice of date for procuring licenses
- 30-2105 · Exemption for certain persons 65 years of age or older and…
- 30-2106 · Transferability of license; succession on death
- 30-2107 · Place of business specified in license; change of location
- 30-2108 · No license refunds
- 30-2109 · Display of license; penalty
- 30-2110 · Contract to pay another’s license tax
- 30-2111 · Form and signature of licenses
- 30-2112 · Contents of licenses
- 30-2113 · Right to carry on business under license
- 30-2114 · Additional licenses for more than 1 occupation or business…
- 30-2115 · Exemption of amusement places for religious or philanthropic…
- 30-2116 · Auctioneer and book agent exemption for veterans
- 30-2117 · Agent violating this chapter may be proceeded against as…
- 30-2118 · Officers to enforce license laws; penalties
- 30-2119 · Carrying on specified occupations without license; penalties
- 30-2120 · Computation of gross receipts
- 30-2121 · Prorating of license fees for part-year licensees
- 30-2122 · Definitions