Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 2122
Definitions
Official textdelcode.delaware.gov
For purposes of this part, the term “lookback period” shall refer to the 12-month period between July l and June 30 immediately preceding the taxable year for which the filing frequency is determined by reference to the lookback period. Persons who were, during the entirety of the lookback period, not required to be licensed under a specific chapter of Part III of this title, shall be deemed to have had no taxable gross receipts during the lookback period with regard to that chapter.
Amendment history
69 Del. Laws, c. 289, § 12
Source: view the official text
In this title (40 sections)
- 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
- 30-2123 · Annual filing requirements
- 30-2124 · Revocation, denial, or nonrenewal of licenses for nonpayment…
- 30-2125 · Definitions applied to § 2124; burden of persuasion
- 30-2126 · Confidential reporting of violators
- 30-2301 · Occupations requiring licenses; definitions; fees; exemptions
- 30-2302 · Tax stamps required for amusement machines [Repealed]
- 30-2303 · Special requirements for nonresident junk dealers; penalty
- 30-2304 · Vending machine license and identifying labels
- 30-2305 · Special requirements for harness racing meet operators,…
- 30-2306 · Special license requirements for certain Delaware entities…
- 30-2501 · Definitions
- 30-2502 · License requirement; resident and nonresident; additional fee…
- 30-2503 · Duties of architects, professional engineers, contractors and…
- 30-2701 · Definitions
- 30-2702 · License requirements; license fee; additional fee on…
- 30-2703 · Automobile manufacturers
- 30-2704 · Exemptions
- 30-2705 · Exemption of gross receipts attributable to intermediate…
- 30-2901 · Definitions