Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 4304
Liability for the tax
# (a)
Every person required to collect the tax imposed by this chapter shall be personally liable for the tax imposed, collected or required to be collected under this chapter. Any such person shall have the same right in respect to collecting the tax from the lessee or in respect to nonpayment of the tax by the lessee as if the tax were part of the rent and payable at the same time.
# (b)
Where a lessee has failed to pay the tax imposed by this chapter to the person required to collect the same, then, in addition to all other rights, obligations and remedies provided, the tax shall be payable by the lessee directly to the Department of Finance and it shall be the duty of the lessee to file a return with the Department of Finance and to pay the tax to it within 20 days of the date the tax was required to be paid.
# (c)
The Department of Finance may, whenever it deems it necessary for the proper enforcement of this chapter, provide that a lessee shall file returns and pay directly to the Department of Finance any tax imposed under this chapter at such time as returns are required to be filed and payment made by the persons required to collect the tax.
Amendment history
57 Del. Laws, c. 136, § 18; 57 Del. Laws, c. 741, § 46; 70 Del. Laws, c. 186, § 1
Source: view the official text
In this title (40 sections)
- 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- 30-4101 · Tax and statement requirements on telegraph lines [Repealed]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- 30-4104 · Collection on failure to pay tax [Repealed]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
- 30-5116 · Estimate by Department of Transportation in absence of tax…