Delaware Code Title 30 Sec. 4303 – Collection of tax
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(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.
Terms Used In Delaware Code Title 30 Sec. 4303
- Lessee: means any person to which a lease is made and any assignee of the person to which a lease is made. See Delaware Code Title 30 Sec. 4301
- Person: means and includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually or as a unit. See Delaware Code Title 30 Sec. 4301
- Person required to collect the tax: shall include every lessor of property the use of which is subject to tax under § 4302 of this title, and shall also include any officer or employee of a corporate lessor of such property and any member of a partnership lessor of such property. See Delaware Code Title 30 Sec. 4301
- 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
- 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
- Trustee: A person or institution holding and administering property in trust.
(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.
30 Del. C. 1953, § ?4303; 57 Del. Laws, c. 136, § ?18;