As used in this title:

(1) “Board” means the Tax Appeal Board.

(2) “Department” means the Department of Finance.

(3) “Notice,” “notification” or “receipt,” required to be given or provided for by this title, means a written notice, notification or receipt, contained in a sealed envelope, addressed to the taxable at the last known address and deposited in the United States mails unless delivered to the taxable in person or to a representative or agent.

(4) “Secretary” and “Secretary of Finance” mean the Secretary of Finance or a duly authorized designee; provided, that any such delegation of authority is consistent with Chapter 83 of Title 29.

(5) “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.

36 Del. Laws, c. 8, § ?8; Code 1935, § ?151; 30 Del. C. 1953, § ?101; 57 Del. Laws, c. 741, §§ ?2A-2C; 70 Del. Laws, c. 186, § ?1;

Terms Used In Delaware Code Title 30 Sec. 101

  • 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.
  • Department: means the Department of Finance. See Delaware Code Title 30 Sec. 101
  • Fiduciary: A trustee, executor, or administrator.
  • last known address: shall mean the address determined under paragraph (b)(6)a. See Delaware Code Title 30 Sec. 502
  • Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
  • 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 30 Sec. 101
  • United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302
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