Sections
Part 1 Subject Matter and Definitions 4A-101 – 4A-108
Part 2 Issue and Acceptance of Payment Order 4A-201 – 4A-212
Part 3 Execution of Sender’s Payment Order by Receiving Bank 4A-301 – 4A-305
Part 4 Payment 4A-401 – 4A-406
Part 5 Miscellaneous Provisions 4A-501 – 4A-507

Terms Used In Delaware Code > Title 6 > Article 4A

  • Access device: means any card, plate, code, account number or other means of access that can be used, alone or in conjunction with another access device, to obtain payments, allotments, benefits, money, goods or other things of value, or that can be used to initiate a transfer of funds under the federal Food Stamp Act [7 U. See Delaware Code Title 31 Sec. 612
  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • Affiliated group: has the meaning provided by § 1504 of the Internal Revenue Code (26 U. See Delaware Code Title 30 Sec. 2081
  • Affixing agent: means any tobacco products dealer or any other person within or without this State appointed by the Department of Finance as an agent to affix the stamps to be used in paying the excise tax imposed by this chapter. See Delaware Code Title 30 Sec. 5301
  • Amortization: Paying off a loan by regular installments.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • 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
  • Area: means the State. See Delaware Code Title 31 Sec. 4001
  • Authority: means a public body corporate or politic, organized in accordance with Chapter 43 or 45 of this title for a purpose, with the powers and subject to the restrictions set forth in those chapters, including a community exercising the powers and duties of a slum clearance and redevelopment authority; provided however, that "Authority" shall not mean the Delaware State Housing Authority. See Delaware Code Title 31 Sec. 4001
  • Bank: means a banking organization or other financial institution engaged in the business of banking, chartered under federal or any state law, and regulated by any federal or any state banking regulatory authority. See Delaware Code Title 30 Sec. 2091
  • Base year: shall mean the calendar year immediately preceding a qualified employer's first certified year. See Delaware Code Title 30 Sec. 2081
  • Bequest: Property gifted by will.
  • Board: means the Tax Appeal Board. See Delaware Code Title 29 Sec. 2544
  • Certified new business firm: means a new business firm that has been certified by the Director pursuant to the provisions of § 2093 of this title. See Delaware Code Title 30 Sec. 2091
  • Certified sponsor firm: means a sponsor firm that has been approved by the Director pursuant to the provisions of § 2093 of this title. See Delaware Code Title 30 Sec. 2091
  • Certified year: shall mean a calendar year for which an employer is certified to be eligible for New Economy Jobs Program credits under this subchapter. See Delaware Code Title 30 Sec. 2081
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Child: means a person who has not yet attained the child's eighteenth birthday. See Delaware Code Title 31 Sec. 301
  • Child day-care center: means a facility designed and prescribed to meet the daily physical, mental and social needs of children from infancy through 6 years, who would be eligible to be served, in a consistent, wholesome and efficient manner. See Delaware Code Title 31 Sec. 390
  • Cigar: means any roll for smoking which is not a cigarette and which is made wholly or in part of tobacco or any substitute therefor when the cover of the roll is made chiefly of tobacco. See Delaware Code Title 30 Sec. 5301
  • Cigarette: means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape, and irrespective of the tobacco being flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco. See Delaware Code Title 30 Sec. 5301
  • Commercial activity: is a n activity constituting a business licensable under § 2301 of this title, other than any of the following business: Amusement conductor, amusement park operator, auctioneer, automobile race operator, bowling alley operator, circus exhibitor, entertainment agent, finance or small loan agency, floor show operator, health spa or health club, junk dealer, motion picture theater, outdoor music festival promoter, pawnbroker, pool table operator, public bath keeper, salvage yard operator and self-service laundry or dry cleaner. See Delaware Code Title 30 Sec. 2020
  • Community: means any municipality or county in this State. See Delaware Code Title 31 Sec. 4001
  • Community facilities: include lands, buildings and equipment for recreation or social assembly, for educational, health or welfare activities and other necessary utilities primarily for use and benefit of the occupants of housing accommodations to be constructed and operated under this chapter. See Delaware Code Title 31 Sec. 4001
  • Compensation: means that part of the sum reported on Form W-2, or equivalent form of the United States Department of Treasury, Internal Revenue Service as "Medicare wages and tips" that is attributable to Delaware sources. See Delaware Code Title 30 Sec. 2081
  • Conservation Trust Fund: means the Delaware Land and Water Conservation Trust Fund established and maintained pursuant to this subchapter. See Delaware Code Title 30 Sec. 5421
  • Consumer: means any person who has possession of tobacco products for any purpose other than transportation or sale. See Delaware Code Title 30 Sec. 5301
  • Council: means the State Council on Housing. See Delaware Code Title 31 Sec. 4001
  • Credit: means a reduction of the final balance for tax or fees reported due by a qualified employer on a tax or information return pursuant to the New Economy Jobs Program. See Delaware Code Title 30 Sec. 2081
  • Credit: means a reduction of the final balance for tax reported due by a certified sponsor firm or a certified new business firm on a tax or information return pursuant to the Business Finder's Fee Program. See Delaware Code Title 30 Sec. 2091
  • Cutting operation: shall mean the cutting of timber for commercial purposes from 10 acres or more of land on which loblolly pine (Pinus taeda), shortleaf pine (Pinus echinata), pond pine (Pinus serotina) or yellow-poplar (Liriodendron tulipifera) singly or together occur and constitute 25 percent or more of the live trees on each acre. See Delaware Code Title 3 Sec. 1052
  • Deficiency: means , in the case of any tax imposed by this title or, where applicable, Title 4, the amount by which such tax so imposed exceeds the excess of:

    a. See Delaware Code Title 30 Sec. 502

  • Department: means Department of Transportation. See Delaware Code Title 30 Sec. 5101
  • Department: means the Department of Finance. See Delaware Code Title 29 Sec. 2544
  • Department: means the Department of Finance. See Delaware Code Title 30 Sec. 5301
  • Department: means the Department of Natural Resources and Environmental Control. See Delaware Code Title 30 Sec. 5421
  • dependent child: is a s defined in § 901 of Title 10. See Delaware Code Title 31 Sec. 301
  • Director: means the Director of the Division of Revenue or the Secretary of Finance of the State. See Delaware Code Title 30 Sec. 502
  • Director: means the Director of the Division of Small Business. See Delaware Code Title 30 Sec. 2081
  • Director: means Secretary of the Department of Health and Social Services. See Delaware Code Title 29 Sec. 5519
  • Director: means the Director of the Division of Small Business. See Delaware Code Title 30 Sec. 2091
  • Distributor: includes any person, association of persons, firm or corporation, wherever resident or located, who imports or causes to be imported into the State gasoline, as defined in this section, for use, distribution, storage or sale after the gasoline reaches the State or who, being in the business of selling and or distributing gasoline in bulk quantities, desires to purchase gasoline tax free from another distributor for resale within this State or for export from this State; and also any person, association of persons, firm or corporation who produces, refines, manufactures or compounds, or causes to be produced, refined, manufactured or compounded gasoline as defined in this section within the State. See Delaware Code Title 30 Sec. 5101
  • Distributor: means any of the following:

    a. See Delaware Code Title 30 Sec. 5301

  • Division: means the Division of Small Business within the Department of State. See Delaware Code Title 30 Sec. 2091
  • Division of Revenue: means the Division of Revenue of the Department of Finance of the State. See Delaware Code Title 30 Sec. 502
  • Document: means any deed, instrument or writing whereby any real estate within this State, or any interest therein, shall be quitclaimed, granted, bargained, sold, or otherwise conveyed to the grantee, but shall not include the following:

    a. See Delaware Code Title 30 Sec. 5401

  • DSHA: means the Delaware State Housing Authority created by § 4010 of this title. See Delaware Code Title 31 Sec. 4001
  • Dyed diesel fuel: means any diesel fuel dyed pursuant to federal regulations cited in 26 C. See Delaware Code Title 30 Sec. 5131
  • Endowment Account: means the account by that name created within the Conservation Trust Fund pursuant to § 5423 of this title. See Delaware Code Title 30 Sec. 5421
  • 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.
  • Ex officio: Literally, by virtue of one's office.
  • 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.
  • Federal government: means the United States or any agency or instrumentality, corporate or otherwise, of the United States. See Delaware Code Title 31 Sec. 4001
  • Federal mortgage: means a mortgage loan for land development or for residential housing made by the United States or an instrumentality thereof to make such a mortgage loan. See Delaware Code Title 31 Sec. 4001
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Federally insured mortgage: means a mortgage loan for land development or for residential housing insured or guaranteed by the United States or an instrumentality thereof, or a commitment by the United States or an instrumentality thereof to insure such a mortgage. See Delaware Code Title 31 Sec. 4001
  • First-time home buyer: means any 1 of the following:

    a. See Delaware Code Title 30 Sec. 5401

  • Fiscal year: means , in the case of DSHA, a period of 12 calendar months beginning and ending on such dates as DSHA shall determine prior to the issuance of its bonds, notes or other obligations pursuant to this chapter, and in the case of the State, shall mean the fiscal year of the State as may at any time be provided by law. See Delaware Code Title 31 Sec. 4001
  • 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.
  • Full-time Delaware employee: means any employee of a new business firm whose compensation is based on a work week of at least 35 hours and who spends at least 90 percent of that employee's working hours in the State of Delaware. See Delaware Code Title 30 Sec. 2091
  • Gasoline: includes all products commonly or commercially known or sold as gasoline, including gasohol, casinghead gasoline, natural gasoline, aviation gasoline and all flammable liquids composed of a mixture of selected hydrocarbons expressly manufactured and blended for the purpose of effectively and efficiently operating spark-ignited internal combustion engines. See Delaware Code Title 30 Sec. 5101
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Government: includes the State and federal governments and any subdivision, agency or instrumentality, corporate or otherwise, of either of them. See Delaware Code Title 31 Sec. 4001
  • Grantee: includes every person to whom a freehold estate or interest is conveyed. See Delaware Code Title 6 Sec. 4307
  • Grantor: includes every person by whom a freehold estate or interest is conveyed. See Delaware Code Title 6 Sec. 4307
  • Highway: means every way or place generally open to the use of the public for the purpose of vehicular travel, notwithstanding that they may be temporarily closed or travel thereon restricted for the purpose of construction, maintenance, repair or reconstruction. See Delaware Code Title 30 Sec. 5131
  • Hotel: means any person engaged in the business of operating a place where the public may, for a consideration, obtain sleeping accommodations and meals and which has at least 6 permanent bedrooms for the use of guests, excluding, however, any charitable, educational or religious institution, summer camp for children, hospital or nursing home. See Delaware Code Title 30 Sec. 6101
  • Housing development: means living accommodations provided or to be provided pursuant to this chapter for 2 or more families by a housing sponsor. See Delaware Code Title 31 Sec. 4001
  • Housing development costs: means the sum total of all costs incurred in the development of a housing development, which are approved by DSHA as reasonable and necessary, which costs shall include, but are not necessarily limited to:

    a. See Delaware Code Title 31 Sec. 4001

  • Housing Director: means the Housing Director appointed pursuant to § 8603 of Title 29. See Delaware Code Title 31 Sec. 4001
  • Housing sponsor: means individuals, public bodies, joint ventures, partnerships, limited partnerships, trusts, firms, associations or other legal entities or any combination thereof, corporations, cooperatives and condominiums, approved by DSHA, as qualified, either to own, construct, acquire, rehabilitate, operate, manage or maintain a housing development whether nonprofit or organized for limited profit and subject to the regulatory powers of DSHA and other terms and conditions set forth in this chapter. See Delaware Code Title 31 Sec. 4001
  • Incorporated municipality: means and includes the area within the January 1, 2007, boundaries of cities, towns and villages created under any general or special law of this State for general governmental purposes which possess legislative, administrative and police powers for the general exercise of municipal functions and which carry on such functions through a set of elected and other officials. See Delaware Code Title 30 Sec. 2081
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Infancy: means an age of less than 18 years. See Delaware Code Title 6 Sec. 4307
  • Infant: means a person who has not reached the age of 18 years. See Delaware Code Title 6 Sec. 4307
  • Infrastructure Account: means the account by that name created within the Conservation Trust Fund pursuant to § 5423 of this title. See Delaware Code Title 30 Sec. 5421
  • Internal Revenue Service: means the Internal Revenue Service of the Department of Treasury of the United States. See Delaware Code Title 30 Sec. 502
  • Issuing officer: means the Housing Director. See Delaware Code Title 31 Sec. 4001
  • Landowner: shall mean any person holding title to the land or possessing the right to contract for the cutting operation thereon. See Delaware Code Title 3 Sec. 1052
  • last known address: shall mean the address determined under paragraph (b)(6)a. See Delaware Code Title 30 Sec. 502
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Moist snuff: means any finely cut, ground, or powdered tobacco that is not intended to be smoked, but does not include any finely cut, ground, or powdered tobacco that is intended to be placed in the nasal cavity. See Delaware Code Title 30 Sec. 5301
  • Mortgage: means any instrument which secures an obligation and constitutes a lien on real property or on a leasehold under a lease having a remaining term, at the time such mortgage is acquired, which does not expire for at least that number of years beyond the maturity date of the obligation secured by such mortgage as is equal to the number of years remaining until the maturity date of such obligation. See Delaware Code Title 31 Sec. 4001
  • Mortgage lender: means any bank or trust company, savings bank, national banking association, savings and loan association, Federal National Mortgage Association or Federal Home Loan Mortgage Corporation, approved mortgage banker, building and loan association or any insurance company authorized to transact business in the State. See Delaware Code Title 31 Sec. 4001
  • Mortgage loan: means an interest-bearing obligation secured by a mortgage, and a note or bond which is a first lien on land and improvements in the State constituting single family or multi-family units. See Delaware Code Title 31 Sec. 4001
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Motel: means any person engaged in the business of furnishing, for a consideration, transient guests with sleeping accommodations, bath and toilet facilities, linen service and a place to park an automobile. See Delaware Code Title 30 Sec. 6101
  • Motor vehicle: means any vehicle propelled by an internal combustion engine and licensed or subject to be licensed for operation upon the highways. See Delaware Code Title 30 Sec. 5131
  • Municipal Street Aid Fund: means the funds set up under this subchapter from money received under this subchapter. See Delaware Code Title 30 Sec. 5161
  • Municipality: means any incorporated city or town having been in existence for a period of 1 year. See Delaware Code Title 30 Sec. 5161
  • Municipality: means any city, town or county in the State. See Delaware Code Title 31 Sec. 4001
  • New business certification date: means the date the Division officially certifies the joint application of the sponsor firm and the new business firm. See Delaware Code Title 30 Sec. 2091
  • New business firm: means a business organization that certifies in a joint application pursuant to § 2093 of this title that it:

    a. See Delaware Code Title 30 Sec. 2091

  • New Economy Jobs Program: means the Program authorized pursuant to this subchapter to encourage the creation of high wage, knowledge-based jobs in this State. See Delaware Code Title 30 Sec. 2081
  • Obligee: includes any bondholder, agents or trustees for any bondholders or lessor demising to the property of DSHA used in connection with a project, or any assignee or assignees of such lessor's interest or any part thereof, and the federal government when it is a party to any contract with DSHA. See Delaware Code Title 31 Sec. 4001
  • Occupancy: means the use or possession or the right to the use or possession by any person other than a permanent resident of any room or rooms in a hotel, motel or tourist home for any purpose or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room or rooms. See Delaware Code Title 30 Sec. 6101
  • Occupant: means any person other than a permanent resident who for a consideration, uses, possesses or has a right to use or possess any room or rooms in a hotel, motel or tourist home under any lease, concession, permit, right of access, license or agreement. See Delaware Code Title 30 Sec. 6101
  • Open Space Program: means the program to carry out the purpose of Chapter 75 of Title 7, the Delaware Land Protection Act. See Delaware Code Title 30 Sec. 5421
  • Operator: means any person operating a hotel, motel or tourist home. See Delaware Code Title 30 Sec. 6101
  • Operator: shall mean any person, including a landowner, who conducts any cutting operation. See Delaware Code Title 3 Sec. 1052
  • Oversight: Committee review of the activities of a Federal agency or program.
  • pack: means , as to cigars, the smallest individual container which contains more than 1 cigar in or from which retail sales are normally made or intended to be made, and means, as to other tobacco products, the smallest individual container in or from which retail sales of such products are normally made or intended to be made. See Delaware Code Title 30 Sec. 5301
  • Person: includes every natural person, fiduciary, association of persons or corporation. See Delaware Code Title 30 Sec. 5101
  • Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
  • Person: shall mean the State, or any county, municipality, corporation or other political subdivision of the State or any of their units, or an individual receiver, trustee, guardian, executor, administrator, fiduciary or representative of any kind, or any partnership, firm, association or public or private corporation, or principal(s) in business ventures operating under more than 1 name, or any other entity. See Delaware Code Title 3 Sec. 1052
  • Person with a mental condition: includes every person with an emotional or psychiatric disorder or disability. See Delaware Code Title 6 Sec. 4307
  • Persons of low- or moderate-income: means persons or families who lack the amount of income which is necessary, as determined by DSHA or the local authority undertaking a project, to enable them without financial assistance to live in decent, safe and sanitary dwellings, without overcrowding. See Delaware Code Title 31 Sec. 4001
  • Pine: shall mean any loblolly pine (Pinus taeda), shortleaf pine (Pinus echinata) or pond pine (Pinus serotina). See Delaware Code Title 3 Sec. 1052
  • Place of business: means any place where tobacco products are sold, or where tobacco products are bought or kept for the purpose of sale or consumption, including, so far as applicable, any vessel, airplane, train, or vending machine dispensing tobacco products. See Delaware Code Title 30 Sec. 5301
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Project: means the planning for, and the acquisition and development of property, undertaken to achieve the purposes of this chapter. See Delaware Code Title 30 Sec. 5421
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Qualified employee: means a common-law employee employed in an eligible job in this State. See Delaware Code Title 30 Sec. 2081
  • Qualified employer: means an employer certified to be eligible for New Economy Jobs Program credits under this subchapter. See Delaware Code Title 30 Sec. 2081
  • Qualified retained employer: means an employer certified to be eligible for New Economy Jobs Program credits under this subchapter and within the 3-year period prior to certification:

    a. See Delaware Code Title 30 Sec. 2081

  • Qualified withholding payments: means (subject to the limitations of § 2084 of this title) the total amount of tax withheld, accounted for, and paid to the Secretary pursuant to subchapter VII of Chapter 11 of this title by a qualified employer or qualified retained employer on account of the compensation paid so many of the qualified employees, vital employees or retained employees as are counted in determining New Economy Jobs Program credits. See Delaware Code Title 30 Sec. 2081
  • Quorum: The number of legislators that must be present to do business.
  • Real property: includes all lands, including improvements and fixtures thereon, and property of any nature appurtenant thereto or used in connection therewith, and every estate, interest and right, legal or equitable, therein, including terms for years and liens by way of judgment, mortgage or otherwise and the indebtedness secured by such liens. See Delaware Code Title 31 Sec. 4001
  • 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.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Rent: means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash credits and property or services of any kind or nature and also any amount for which the occupant is liable for the occupancy without any deduction therefrom whatsoever. See Delaware Code Title 30 Sec. 6101
  • residential property: means any structure or part of structure which is intended for residential use, and excluding any commercial unit subject to tax under § 2301(a)(6) of this title, relating to commercial lessors. See Delaware Code Title 30 Sec. 5401
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Retail dealer: means any person who purchases or receives stamped tobacco products from any source whatsoever for the purpose of sale to the ultimate consumer. See Delaware Code Title 30 Sec. 5301
  • Retailer: means any person engaged in the sale of gasoline within this State who is not licensed as a distributor. See Delaware Code Title 30 Sec. 5101
  • Retained employee: means a common-law employee employed by a qualified retained employer in a retained eligible job in this State. See Delaware Code Title 30 Sec. 2081
  • Roll call vote : A vote in which each legislator votes "yea" or "nay" as his or her name is called by the Clerk, so that the names of legislators voting on each side are recorded.
  • Sale: means in addition to its usual meaning, any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Delaware Code Title 30 Sec. 5301
  • Secretary: means the individual appointed as administrator and head of the Delaware Department of Finance pursuant to § 8302 of Title 29. See Delaware Code Title 30 Sec. 2081
  • Secretary: means the Secretary of Finance or the Secretary's duly authorized designee; provided, that any such delegation of authority is consistent with Chapter 83 of Title 29. See Delaware Code Title 30 Sec. 5301
  • Secretary: means the Secretary of the Department. See Delaware Code Title 30 Sec. 5421
  • Seedling: shall mean a young pine or yellow-poplar plant less than 1 inch in diameter. See Delaware Code Title 3 Sec. 1052
  • Smokeless tobacco products: means all products, other than moist snuff, made primarily of tobacco for individual consumption, not intended to be smoked. See Delaware Code Title 30 Sec. 5301
  • Special fuel: means and includes all combustible gasses and liquids suitable for the generation of power for propulsion of motor vehicles, except that it does not include gasoline as defined in § 5101 of this title and except that it does not include combustible gases and liquids used prior to January 1, 1996, in a program to determine commercial feasibility of alternatively fueled vehicles. See Delaware Code Title 30 Sec. 5131
  • Special fuel dealer: means any person in the business of handling special fuel who delivers any part thereof into the fuel supply tank or tanks of a motor vehicle not then owned or controlled by the person. See Delaware Code Title 30 Sec. 5131
  • Special fuel supplier: means any person in the business of handling or selling special fuel who delivers or places such fuel into a bulk supply tank or tanks of a special fuel user or special fuel dealer. See Delaware Code Title 30 Sec. 5131
  • Special fuel tax exemption marker: means a marker or sticker supplied by the Department to be affixed to a special fuel bulk storage tank, or to the pump attached thereto, to certify that tax-free fuel may be placed into such tank. See Delaware Code Title 30 Sec. 5131
  • Special fuel user: means the owner or other person responsible for the operation of a motor vehicle at the time special fuel is placed in the fuel supply tank or tanks thereof while such vehicle is within this State. See Delaware Code Title 30 Sec. 5131
  • Sponsor firm: means a business organization that certifies in a joint application pursuant to § 2093 of this title that it:

    a. See Delaware Code Title 30 Sec. 2091

  • 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
  • Stewardship Program: means the program by that name created within the Conservation Trust Fund pursuant to § 5423 of this title. See Delaware Code Title 30 Sec. 5421
  • Street improvements: means construction, reconstruction, repair and maintenance of streets, including paving, repaving, grading and drainage, repairs, acquisition of rights-of-way, extension and widening of existing streets, elimination of railroad grade crossings, acquisition of trucks and other equipment necessary in the construction and maintenance of streets, removal of snow and ice and the laying of materials for traction, purchase and installation of street identification signs and traffic control signs, construction, reconstruction and repair of sidewalks and underpasses and overpasses necessary for pedestrian safety, relocation of above ground utilities, mowing, trimming and removal of trees impacting a street, administration and other necessary expenses in connection with such street improvements. See Delaware Code Title 30 Sec. 5161
  • Streets: includes streets, highways, avenues, boulevards, bridges, tunnels, alleys or other public ways dedicated to public use and maintained for general vehicular travel lying within a municipality's corporate boundary, except that this term does not include state or federal highways within municipalities maintained by the Department of Transportation. See Delaware Code Title 30 Sec. 5161
  • Targeted area: is:

    a. See Delaware Code Title 30 Sec. 2020

  • Targeted growth area: means a geographic area designated as "investment level 1" or "investment level 2" on the strategy maps of the most recent executive order approving the strategies for state policies and spending, originally approved in December, 1999. See Delaware Code Title 30 Sec. 2081
  • Targeted growth county: means a county in this State having, on June 30, 2007, fewer than 250,000 inhabitants as reported in the most recent County Population Estimate of the United States Department of Commerce, Bureau of Census. See Delaware Code Title 30 Sec. 2081
  • 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
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • timber: shall mean any tree of a currently commercially valuable species that is 6 inches or more in diameter. See Delaware Code Title 3 Sec. 1052
  • Tobacco product tax stamps: means any adhesive stamps, tax meter impression, or other stamps, labels, or prints authorized by the Department of Finance to evidence the payment of the tax imposed by this chapter. See Delaware Code Title 30 Sec. 5301
  • Tobacco product vending machine: means any mechanical device from which tobacco products are dispensed for a consideration. See Delaware Code Title 30 Sec. 5301
  • Tobacco products: means all products made primarily from tobacco for individual consumption, including cigarettes, cigars, pipe tobacco, and vapor products. See Delaware Code Title 30 Sec. 5301
  • Tourist home: means any person who operates a place where tourists or transient guests, for a consideration, may obtain sleeping accommodations and which has at least 5 permanent bedrooms for the use of tourists or transient guests, but which does not have cooking facilities for the use of tourists or transient guests. See Delaware Code Title 30 Sec. 6101
  • Transaction: means the making, executing, delivering, accepting or presenting for recording of a document. See Delaware Code Title 30 Sec. 5401
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • Unstamped tobacco products: means any pack or package of tobacco products to which the proper amount of genuine Delaware tobacco product tax stamps has not been affixed. See Delaware Code Title 30 Sec. 5301
  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • Use: means the receipt, delivery or placing of special fuel by a special fuel user into the fuel supply tank or tanks of any motor vehicle while such vehicle is within this State. See Delaware Code Title 30 Sec. 5131
  • Use: means the exercise of any right or power over tobacco products including the retention for any length of time for any purpose other than sale or transportation as allowed under the provisions of this chapter. See Delaware Code Title 30 Sec. 5301
  • Value: means , in the case of any document granting, bargaining, selling or otherwise conveying any real estate or interest or leasehold interest therein, the amount of the actual consideration thereof, including liens or other encumbrances thereon and ground rents, or a commensurate part of the liens or other encumbrances and ground rents which encumber the interest in real estate and any other interest in real estate conveyed; provided, that in the case of a transfer for an amount less than the highest appraised full value of said property for local real property tax purposes, "value" shall mean the highest such appraised value unless the parties or one of them can demonstrate that fair market value is less than the highest appraised value, in which case "value" shall mean fair market value, or actual consideration, whichever is greater. See Delaware Code Title 30 Sec. 5401
  • Value: means the sum of the face value of all food stamp coupons, ATPs or access devices possessed, transferred or converted from 1 scheme or course of conduct, whether from 1 or several rightful possessors, at the same or different times and which may constitute a single criminal episode. See Delaware Code Title 31 Sec. 612
  • Vapor product: means any nicotine liquid solution or other material containing nicotine that is intended to be used with or in an electronic smoking device. See Delaware Code Title 30 Sec. 5301
  • Vital employee: means a common-law employee employed in a vital job in this State. See Delaware Code Title 30 Sec. 2081
  • Wholesale dealer: means any person who regularly sells tobacco products within this State to others who buy for the purpose of resale. See Delaware Code Title 30 Sec. 5301
  • Wholesale price: means the price for which a manufacturer sells a tobacco product to a distributor exclusive of any discount, rebate, or other reduction. See Delaware Code Title 30 Sec. 5301
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.