Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 4303
Collection of tax
# (a)
Every person required to collect the tax under this chapter shall collect the tax from the lessee when collecting the rent under the lease to which the tax applies. The tax shall be paid to the person required to collect it as trustee for and on account of the State.
# (b)
For the purpose of the proper administration of this chapter and to prevent evasion of the tax imposed by § 4302 of this title, it shall be presumed that all rental payments under leases are subject to the tax until the contrary is established and the burden of proving that any rental payment is not taxable under § 4302 of this title shall be upon the person required to collect the tax or the lessee.
Amendment history
57 Del. Laws, c. 136, § 18
Source: view the official text
In this title (40 sections)
- 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- 30-4101 · Tax and statement requirements on telegraph lines [Repealed]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- 30-4104 · Collection on failure to pay tax [Repealed]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
- 30-5101 · Definitions
- 30-5102 · License for retail sale of gasoline; requirement, issuance,…
- 30-5103 · License for distributor of gasoline; requirement,…
- 30-5104 · Issuance of distributor’s license; term of license
- 30-5105 · Refusal of distributor’s license; grounds
- 30-5106 · Assignability of distributor’s license
- 30-5107 · Bond of licensed distributor
- 30-5108 · Revocation, cancellation and surrender of license and bond
- 30-5109 · Records of Department of Transportation
- 30-5110 · Levy and rate of tax; collection
- 30-5111 · Exempt sales of gasoline
- 30-5112 · Distributor’s taxable sales of gasoline; what is included
- 30-5113 · Monthly reports of distributors
- 30-5114 · Payment of tax by distributor
- 30-5115 · Penalties for failure to file reports or pay tax when due