Sections
Subchapter I License to Conduct Racing Meet; Taxes 401 – 411
Subchapter II Regulatory Provisions, Offenses and Penalties 421 – 427
Subchapter III Wagering or Betting by Pari-Mutuel Machines or Totalizators 441 – 448
Subchapter IV Jurisdiction and Effect 461 – 462

Terms Used In Delaware Code > Title 28 > Chapter 4

  • Affiliated group: has the meaning provided by § 1504 of the Internal Revenue Code [26 U. See Delaware Code Title 29 Sec. 5312
  • Amortization: Paying off a loan by regular installments.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • 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.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Board: means the Tax Appeal Board. See Delaware Code Title 29 Sec. 2544
  • Bonds: means any bonds authorized to be issued by the State pursuant to a school construction bond authorization act. See Delaware Code Title 28 Sec. 106A
  • certification: means or refers to the written determination of the Director of Revenue issued to a corporation that it qualifies as a Headquarters Management Corporation pursuant to the provisions of this chapter. See Delaware Code Title 29 Sec. 5312
  • Child: means a person who has not reached the age of 18 years. See Delaware Code Title 6 Sec. 4307
  • CMS: means the Centers for Medicare and Medicaid Services of the United States Department of Health and Human Services. See Delaware Code Title 29 Sec. 5503
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Department: means the Department of Finance. See Delaware Code Title 29 Sec. 2544
  • Dependent: A person dependent for support upon another.
  • Deputy: means an assistant or other subordinate officer who is authorized by law to exercise the powers and discharge the duties of a state or political subdivision office. See Delaware Code Title 28 Sec. 445
  • DHSS: means the Delaware Department of Health and Social Services. See Delaware Code Title 29 Sec. 5503
  • Director: means the Director of the Division of Revenue or the Secretary of Finance of the State. See Delaware Code Title 30 Sec. 502
  • Division of Revenue: means the Division of Revenue of the Department of Finance of the State. See Delaware Code Title 30 Sec. 502
  • dollars: means lawful money of the United States. See Delaware Code Title 6 Sec. 4307
  • Emergency event: means an impending or existing attack, act of terrorism, disease, accident, or other natural or man-made disaster that does 1 or more of the following:

    a. See Delaware Code Title 28 Sec. 445

  • Emergency interim successor: means an individual designated under this chapter to exercise the powers and discharge the duties of an office held by another individual who is unavailable until a successor is appointed or elected and qualified as may be provided by the Delaware Constitution, statutes, charters, or ordinances or until the other individual who is unavailable is able to resume the exercise of the powers and discharge the duties of the office. See Delaware Code Title 28 Sec. 445
  • employee: as used in this chapter shall exclude all designated faculty and designated professional staff of the University of Delaware who are first employed by the University after June 1, 1970. See Delaware Code Title 29 Sec. 5505
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Finance lease: means a lease with respect to which:

    (i) The lessor does not select, manufacture or supply the goods;

    (ii) The lessor acquires the goods or the right to possession and use of the goods in connection with the lease; and

    (iii) One of the following occurs:

    (A) The lessee receives a copy of the contract by which the lessor acquired the goods or the right to possession and use of the goods before signing the lease contract;

    (B) The lessee's approval of the contract by which the lessor acquired the goods or the right to possession and use of the goods is a condition to effectiveness of the lease contract;

    (C) The lessee, before signing the lease contract, receives an accurate and complete statement designating the promises and warranties, and any disclaimers of warranties, limitations or modifications of remedies, or liquidated damages, including those of a third party, such as the manufacturer of the goods, provided to the lessor by the person supplying the goods in connection with or as part of the contract by which the lessor acquired the goods or the right to possession and use of the goods; or

    (D) If the lease is not a consumer lease, the lessor, before the lessee signs the lease contract, informs the lessee in writing

    (1) Of the identity of the person supplying the goods to the lessor, unless the lessee has selected that person and directed the lessor to acquire the goods or the right to possession and use of the goods from that person,

    (2) That the lessee is entitled under this Article to the promises and warranties, including those of any third party, provided to the lessor by the person supplying the goods in connection with or as part of the contract by which the lessor acquired the goods or the right to possession and use of the goods, and

    (3) That the lessee may communicate with the person supplying the goods to the lessor and receive an accurate and complete statement of those promises and warranties, including any disclaimers and limitations of them or of remedies. See Delaware Code Title 6 Sec. 2A-103

  • Fiscal year: shall mean the time period from July 1 to June 30. See Delaware Code Title 29 Sec. 5503
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Goods: means all things that are movable at the time of identification to the lease contract, or are fixtures (Section 2A-309), but the term does not include money, documents, instruments, accounts, chattel paper, general intangibles, or minerals or the like, including oil and gas, before extraction. See Delaware Code Title 6 Sec. 2A-103
  • Headquarters Management Corporation: means an entity treated as a corporation under the Internal Revenue Code of the United States (Title 26 of the United States Code) that:

    a. See Delaware Code Title 29 Sec. 5312

  • Headquarters services: includes , without limitation, accounts receivable and payable, employee benefit plan, insurance, legal, payroll, data processing, purchasing, and tax, financial and securities accounting, reporting and compliance services provided by a Headquarters Management Corporation to itself and members of its affiliated group, and the maintenance and management of the intangible investments of other members of its affiliated group. See Delaware Code Title 29 Sec. 5312
  • Investment activities: means the maintenance and management by a Headquarters Management Corporation of its intangible investments and the collection and distribution of the income from such investments or from tangible property physically located outside this State. See Delaware Code Title 29 Sec. 5312
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Juror: A person who is on the jury.
  • Lease: means a transfer of the right to possession and use of goods for a term in return for consideration, but a sale, including a sale on approval or a sale or return, or retention or creation of a security interest is not a lease. See Delaware Code Title 6 Sec. 2A-103
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lease agreement: means the bargain, with respect to the lease, of the lessor and the lessee in fact as found in their language or by implication from other circumstances including course of dealing or usage of trade or course of performance as provided in this Article. See Delaware Code Title 6 Sec. 2A-103
  • Lease contract: means the total legal obligation that results from the lease agreement as affected by this Article and any other applicable rules of law. See Delaware Code Title 6 Sec. 2A-103
  • Leasehold interest: means the interest of the lessor or the lessee under a lease contract. See Delaware Code Title 6 Sec. 2A-103
  • Lessee: means a person who acquires the right to possession and use of goods under a lease. See Delaware Code Title 6 Sec. 2A-103
  • Lessor: means a person who transfers the right to possession and use of goods under a lease. See Delaware Code Title 6 Sec. 2A-103
  • managed care company under contract to the Medicaid agency: means an entity that meets the definition of an MCO under 42 C. See Delaware Code Title 29 Sec. 5503
  • Medicare resident day: means :

    a. See Delaware Code Title 29 Sec. 5503

  • Minor capital improvement: means minor capital improvement as that term is defined in § 7528 of this title. See Delaware Code Title 28 Sec. 106A
  • Minority leader: See Floor Leaders
  • Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 6 Sec. 4307
  • Non-Medicare resident day: means a resident day not paid for by the Medicare program, a Medicare Advantage or special needs plan, or by a Medicare hospice program. See Delaware Code Title 29 Sec. 5503
  • Notes: means anticipation notes issued by the State in anticipation of the issuance of bonds. See Delaware Code Title 28 Sec. 106A
  • Nursing facility: means a nursing facility as defined and licensed pursuant to Chapter 11 of Title 16. See Delaware Code Title 29 Sec. 5503
  • Nursing facility services: has the meaning given that term in 42 C. See Delaware Code Title 29 Sec. 5503
  • Oath: includes affirmation in all cases where an affirmation may be substituted for an oath, and "sworn" includes affirmed; and the forms shall be varied accordingly. See Delaware Code Title 6 Sec. 4307
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Office: includes all state and political subdivision offices, the powers and duties of which are defined by the Delaware Constitution, statutes, charters, or ordinances. See Delaware Code Title 28 Sec. 445
  • Political subdivision: includes counties, municipalities, districts, authorities, and other public corporations and entities whether organized and existing under a charter or general law. See Delaware Code Title 28 Sec. 445
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • real property: is synonymous with the phrase "lands, tenements and hereditaments. See Delaware Code Title 6 Sec. 4307
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Resident day: means a calendar day of care provided to a nursing facility resident, including the day of admission and excluding the day of discharge, provided that 1 resident day shall be deemed to exist when admission and discharge occur on the same day. See Delaware Code Title 29 Sec. 5503
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • School construction: includes , but is not limited to, the acquisition, construction, reconstruction, alteration, remodeling or enlargement of school buildings, the acquisition or installation of apparatus or equipment or educational supplies suitable for the use of such buildings, the acquisition of machinery necessary for the maintenance of such buildings or school grounds, the acquisition of land required as sites for such buildings, or for playgrounds, including land or rights in land needed to provide access to sites and to provide suitable playgrounds, and the grading or other improvements of such sites, land or rights in land, including the construction of sidewalks where authorized by law, the construction of any sewers or water mains needed to connect such buildings to any publicly owned sewer system or water system, the acquisition of temporary buildings or facilities for school purposes to be used until such time as permanent school buildings or facilities shall become available. See Delaware Code Title 28 Sec. 106A
  • School construction bond authorization act: means an authorization act of the General Assembly concurred in by 3/4 of all the members of each House, authorizing, among other things, the issuance of bonds and the appropriation of the proceeds thereof to finance school construction. See Delaware Code Title 28 Sec. 106A
  • School district: means a reorganized school district, or any newly created school unit or area for which no board has been appointed or elected at the time of the effective date of any school construction bond authorization act or any area which the State Board of Education shall determine to be the area served by any school facility which is referred to in any school construction bond authorization act and for which there is specified no local share. See Delaware Code Title 28 Sec. 106A
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
  • State share: means that maximum sum of money which may be paid from state sources for school construction in a particular school district as provided in any school construction bond authorization act. See Delaware Code Title 28 Sec. 106A
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Supplier: means a person from whom a lessor buys or leases goods to be leased under a finance lease. See Delaware Code Title 6 Sec. 2A-103
  • Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
  • Taxable: means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title. See Delaware Code Title 29 Sec. 2544
  • Testify: Answer questions in court.
  • Total cost: means the maximum sum or sums of money which may be spent for school construction under a particular school construction bond authorization act in a particular school district, provided that nothing contained in this chapter shall prevent any school district from increasing said total cost by providing a larger amount from local sources than that stated as that district's local share, nor prevent the acceptance and use of any funds appropriated by the Congress of the United States for these purposes. See Delaware Code Title 28 Sec. 106A
  • Unavailable: means either that a vacancy in an office exists and there is no deputy authorized to exercise all of the powers and discharge the duties of the office, or that the lawful incumbent of the office, including any deputy exercising the powers and discharging the duties of an office because of a vacancy, and the lawful incumbent's duly authorized deputy are absent or unable to exercise the powers and discharge the duties of the office. See Delaware Code Title 28 Sec. 445
  • Under age: means an age of less than 18 years. See Delaware Code Title 6 Sec. 4307