Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 3103
Business and employee status after emergency period
Official textdelcode.delaware.gov
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 this State and be responsible for any otherwise applicable business or employee tax requirements.
Amendment history
79 Del. Laws, c. 119, § 1
Source: view the official text
In this title (40 sections)
- 30-2705 · Exemption of gross receipts attributable to intermediate…
- 30-2901 · Definitions
- 30-2902 · Wholesaler license requirements; license fee; additional fee…
- 30-2903 · Food processor license requirements; license fee; additional…
- 30-2904 · Commercial feed dealer license requirements; license fee;…
- 30-2905 · Retailer license requirements; license fee; additional fee on…
- 30-2906 · Restaurant retailer license requirements; license fee;…
- 30-2907 · Farm machinery retailer license requirements; license fee;…
- 30-2908 · Grocery supermarket retailers
- 30-2909 · Exemptions
- 30-2910 · Tire retailer license requirements; license fee; additional…
- 30-2911 · Retail Crime Unit; Retail Crime Fund and fee
- 30-2912 · Beverage container retailer license requirement; license fee;…
- 30-3001 · Definitions
- 30-3002 · Motor vehicle document fee; claims for refunds [For…
- 30-3003 · Enforcement by Secretary of Transportation; rules and…
- 30-3004 · Motor vehicle dealer handling fee and payment
- 30-3005 · Motor vehicle dealer license fee
- 30-3101 · Definitions
- 30-3102 · Business and employee status during emergency period
- 30-3103 · Business and employee status after emergency period
- 30-3104 · Administration and notification
- 30-3105 · Regulations
- 30-3301 · License requirements
- 30-3302 · Exception as to municipalities; rural electric cooperatives
- 30-3303 · Penalties
- 30-3501-3508 · License requirement; tax and statement; nonpayment of…
- 30-3701-3704 · Passengers’ tax; monthly statements; failure to report…
- 30-3901-3909 · Tax on net earnings of railroads and canals; annual…
- 30-4101 · Tax and statement requirements on telegraph lines [Repealed]
- 30-4102 · Tax and statement requirements on telephone lines and…
- 30-4103 · Assessment and collection upon failure to make required…
- 30-4104 · Collection on failure to pay tax [Repealed]
- 30-4301 · Definitions
- 30-4302 · Imposition of tax on lessees
- 30-4303 · Collection of tax
- 30-4304 · Liability for the tax
- 30-4305 · Lessor’s license
- 30-4306 · Records to be kept
- 30-4307 · Filing returns and payment of tax