Terms Used In Delaware Code > Title 6 > Article 4A > Part 1 - Subject Matter and Definitions

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• 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
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• 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.
• 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
• Arrest: Taking physical custody of a person by lawful authority.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Child: means a person who has not reached the age of 18 years. See Delaware Code Title 1 Sec. 302
• Child: means a person who has not yet attained the child's eighteenth birthday. See Delaware Code Title 31 Sec. 301
• 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
• 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
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• 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.
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• 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
• Department: means the Department of Finance. See Delaware Code Title 30 Sec. 101
• Dependent: A person dependent for support upon another.
• 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 Secretary of the Department of Health and Social Services. See Delaware Code Title 31 Sec. 101
• Distributor: means any of the following:

  a. See Delaware Code Title 30 Sec. 5301

• 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

• 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
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• 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 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}
• First-time home buyer: means any 1 of the following:

  a. See Delaware Code Title 30 Sec. 5401

• 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.
• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Grantee: includes every person to whom a freehold estate or interest is conveyed. See Delaware Code Title 1 Sec. 302
• Grantor: includes every person by whom a freehold estate or interest is conveyed. See Delaware Code Title 1 Sec. 302
• Grantor: The person who establishes a trust and places property into it.
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• 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
• 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
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• 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}
• Lien: A claim against real or personal property in satisfaction of a debt.
• Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• 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
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• 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
• 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
• 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.
• Permanent resident: means any occupant who has occupied or has the right to occupancy of any room or rooms in a hotel, motel or tourist home for at least 5 consecutive months. See Delaware Code Title 30 Sec. 6101
• Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
• Person: means a natural person, partnership (whether general or limited), limited liability company, trust (including a common law trust, business trust, statutory trust, voting trust or any other form of trust), estate, association (including any group, organization, co-tenancy, plan, board, council or committee), corporation, government (including a country, state, county or any other governmental subdivision, agency or instrumentality), custodian, nominee or any other individual or entity (or series thereof) in its own or any representative capacity, in each case, whether domestic or foreign. See Delaware Code Title 6 Sec. 17-101
• Personal property: All property that is not real property.
• 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.
• real property: is synonymous with the phrase "lands, tenements and hereditaments. See Delaware Code Title 1 Sec. 302
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• 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
• 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
• 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 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
• Series: means a designated series of limited partners, general partners, partnership interests or assets that is a protected series or a registered series, or that is neither a protected series nor a registered series. See Delaware Code Title 6 Sec. 17-101
• 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: means the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
• State: means the District of Columbia or the Commonwealth of Puerto Rico or any state, territory, possession, or other jurisdiction of the United States other than the State of Delaware. See Delaware Code Title 6 Sec. 17-101
• 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
• 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
• 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
• Trustee: A person or institution holding and administering property in trust.
• 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}
• United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302
• 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
• 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
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.
• Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302