Delaware Code Title 16 Sec. 10112 – Administrative provisions
(a) Prepaid wireless E911 surcharges collected by sellers shall be remitted to the Division of Revenue quarterly on forms issued by the Director of Revenue and subject to such regulations and requirements as shall be prescribed by the Director of Revenue.
Terms Used In Delaware Code Title 16 Sec. 10112
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Director: means the Director of the Division of Public Health, or such persons as may be designated by the Director. See Delaware Code Title 16 Sec. 101
- Division: means the Division of Public Health. See Delaware Code Title 16 Sec. 101
- Fund: shall mean the 911 Emergency Reporting System Fund created by this chapter. See Delaware Code Title 16 Sec. 10102
(b) The Director of Revenue shall deposit remitted prepaid wireless E911 surcharges to the credit of the Fund established under § 10103 of this title.
(c) The Division of Revenue shall establish procedures by which a seller of prepaid wireless telecommunications service may document that a sale is a sale for resale transaction and not a retail transaction.
(d) To the extent practicable, the audit, appeal, and other administrative provisions of Chapters 3 and 5 of Title 30 shall apply to the administration of the prepaid wireless E911 surcharge.
(e) A seller shall be permitted to deduct and retain 3% of prepaid wireless E911 surcharges that are collected by the seller from consumers.