Delaware Code (Titles 8, 9, 25, 30)

30 Del. C. § 3501-3508

License requirement; tax and statement; nonpayment of tax; penalties; reinstatement upon payment of tax; charges; regulation with charges in Pennsylvania and Maryland; free transportation of books, papers and public documents; penalty; deposit with Secretary of Finance in certain cases; penalty; doing business without license; penalty [Repealed]

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In this title (40 sections)
  1. 30-2906 · Restaurant retailer license requirements; license fee;…
  2. 30-2907 · Farm machinery retailer license requirements; license fee;…
  3. 30-2908 · Grocery supermarket retailers
  4. 30-2909 · Exemptions
  5. 30-2910 · Tire retailer license requirements; license fee; additional…
  6. 30-2911 · Retail Crime Unit; Retail Crime Fund and fee
  7. 30-2912 · Beverage container retailer license requirement; license fee;…
  8. 30-3001 · Definitions
  9. 30-3002 · Motor vehicle document fee; claims for refunds [For…
  10. 30-3003 · Enforcement by Secretary of Transportation; rules and…
  11. 30-3004 · Motor vehicle dealer handling fee and payment
  12. 30-3005 · Motor vehicle dealer license fee
  13. 30-3101 · Definitions
  14. 30-3102 · Business and employee status during emergency period
  15. 30-3103 · Business and employee status after emergency period
  16. 30-3104 · Administration and notification
  17. 30-3105 · Regulations
  18. 30-3301 · License requirements
  19. 30-3302 · Exception as to municipalities; rural electric cooperatives
  20. 30-3303 · Penalties
  21. 30-3501-3508 · License requirement; tax and statement; nonpayment of…
  22. 30-3701-3704 · Passengers’ tax; monthly statements; failure to report…
  23. 30-3901-3909 · Tax on net earnings of railroads and canals; annual…
  24. 30-4101 · Tax and statement requirements on telegraph lines [Repealed]
  25. 30-4102 · Tax and statement requirements on telephone lines and…
  26. 30-4103 · Assessment and collection upon failure to make required…
  27. 30-4104 · Collection on failure to pay tax [Repealed]
  28. 30-4301 · Definitions
  29. 30-4302 · Imposition of tax on lessees
  30. 30-4303 · Collection of tax
  31. 30-4304 · Liability for the tax
  32. 30-4305 · Lessor’s license
  33. 30-4306 · Records to be kept
  34. 30-4307 · Filing returns and payment of tax
  35. 30-5101 · Definitions
  36. 30-5102 · License for retail sale of gasoline; requirement, issuance,…
  37. 30-5103 · License for distributor of gasoline; requirement,…
  38. 30-5104 · Issuance of distributor’s license; term of license
  39. 30-5105 · Refusal of distributor’s license; grounds
  40. 30-5106 · Assignability of distributor’s license
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