Terms Used In Delaware Code > Title 30 > Chapter 43 - Use Tax On Leases of Tangible Personal Property

• Agency: means any agency, board, department, bureau or commission of this State which receives an appropriation under the general appropriation act of the General Assembly. See Delaware Code Title 29 Sec. 5901
• 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
• Board: means the Merit Employee Relations Board created by this chapter. See Delaware Code Title 29 Sec. 5901
• Board member: means a member of the Board. See Delaware Code Title 29 Sec. 5901
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Department: means the Department of Finance. See Delaware Code Title 30 Sec. 101
• Division of Revenue: means the Division of Revenue of the Department of Finance of the State. See Delaware Code Title 30 Sec. 502
• Lease: means an agreement (either written or oral) under which a lessor grants to a lessee the right to use property for a specified period or at the will of either the lessor or lessee. See Delaware Code Title 30 Sec. 4301
• 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}
• 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
• Lessor: means any person that grants a lease and any assignee of the person that grants a lease other than an assignee for security or financing. See Delaware Code Title 30 Sec. 4301
• Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
• Motor vehicle lessee: shall mean a lessee, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21. See Delaware Code Title 30 Sec. 4301
• Motor vehicle lessor: shall mean a lessor, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21. See Delaware Code Title 30 Sec. 4301
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• 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
• Personal property: All property that is not real property.
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Quorum: The number of legislators that must be present to do business.
• 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.
• Rules: means those rules adopted by the Board pursuant to this chapter. See Delaware Code Title 29 Sec. 5901
• Secretary: means the Secretary of the Department of Human Resources. See Delaware Code Title 29 Sec. 5901
• 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 service: means all positions of state employment other than the following positions, which are excluded:

  (1) Members of the General Assembly and others elected by popular vote and persons appointed to fill vacancies in elective offices. See Delaware Code Title 29 Sec. 5903

• 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.
• United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302
• Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302