Sections
§ 101 Definitions 30
§ 102 Limitation upon tax levy; personal property 30
§ 103 Bonds of City of Wilmington exempt 30
§ 104 Reciprocal collection of taxes; recognition of laws of other states; … 30

Terms Used In Delaware Code > Title 30 > Chapter 1 - General Provisions

  • 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
  • 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
  • Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
  • Personal property: All property that is not real property.
  • 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
  • United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302