GroundRules
Browse Delaware
Read the original sections, or search by topic.
- 30 Del. C. § 2062 · Credit against income tax for new Headquarters Management Corporation employment.
- 30 Del. C. § 2063 · Occupational license; exemption from occupational gross receipts license fees.
- 30 Del. C. § 2064 · Regulations.
- 30 Del. C. § 2070 · Amount of credit and applicable procedures.
- 30 Del. C. § 2071 · Application of Internal Revenue Code.
- 30 Del. C. § 2072 · Determination of qualified research and development expenses.
- 30 Del. C. § 2073 · Time limitations.
- 30 Del. C. § 2074 · Transitional rule [Repealed].
- 30 Del. C. § 2075 · Limitation on credits [Repealed].
- 30 Del. C. § 2080 · Declaration of purpose.
- 30 Del. C. § 2081 · Definitions.
- 30 Del. C. § 2082 · Certification as a qualified employer; recertification.
- 30 Del. C. § 2083 · Credits for New Economy Jobs Program employment.
- 30 Del. C. § 2084 · Limitation on credits and qualified withholding payments.
- 30 Del. C. § 2085 · Disposition of unused credits.
- 30 Del. C. § 2086 · Sunset date [Repealed].
- 30 Del. C. § 2090 · Legislative findings and purpose; creation of the business finder’s fee tax credit.
- 30 Del. C. § 2091 · Definitions.
- 30 Del. C. § 2092 · Business finder’s fee credit.
- 30 Del. C. § 2093 · New business certification process.
- 30 Del. C. § 2094 · Tax credit application process.
- 30 Del. C. § 2095 · Reports.
- 30 Del. C. § 2096 · Reconsideration.
- 30 Del. C. § 2097 · Limitations on credits.
- 30 Del. C. § 20A-100 · Declaration of purpose.
- 30 Del. C. § 20A-101 · Definitions.
- 30 Del. C. § 20A-102 · Credit for wages paid to qualified veterans.
- 30 Del. C. § 20A-103 · Limitations.
- 30 Del. C. § 20A-104 · Rules and regulations.
- 30 Del. C. § 20B-100 · Declaration of purpose.
- 30 Del. C. § 20B-101 · Definitions.
- 30 Del. C. § 20B-102 · Credit for wages paid to qualified employee.
- 30 Del. C. § 20B-103 · Limitations.
- 30 Del. C. § 20B-104 · Rules and regulations.
- 30 Del. C. § 20C-100 · Declaration of policy.
- 30 Del. C. § 20C-101 · Tax credit for automatic external defibrillator placed in service.
- 30 Del. C. § 20D-101 · Definitions.
- 30 Del. C. § 20D-102 · Certification of qualified small businesses.
- 30 Del. C. § 20D-103 · Certification of qualified investors.
- 30 Del. C. § 20D-104 · Certification of qualified funds.
- 30 Del. C. § 20D-105 · Tax credit allowed.
- 30 Del. C. § 20D-106 · Issuance of tentative and final tax credit certificates.
- 30 Del. C. § 20D-107 · Required reports.
- 30 Del. C. § 20D-108 · Revocation of tax credits.
- 30 Del. C. § 20D-109 · Data privacy.
- 30 Del. C. § 20D-110 · Angel Investor Job Creation and Innovation Act Administration Fund.
- 30 Del. C. § 20E-101 · Declaration of purpose.
- 30 Del. C. § 20E-102 · Definitions.
- 30 Del. C. § 20E-103 · Tax credit for expenses associated with human organ or bone marrow donation [Transferred].
- 30 Del. C. § 20E-104 · Tax credit for wages paid by qualified employer.
- 30 Del. C. § 2001F · Purpose.
- 30 Del. C. § 2002F · Definitions.
- 30 Del. C. § 2003F · Delaware production tax credit.
- 30 Del. C. § 2004F · Loan-out withholding.
- 30 Del. C. § 2005F · Entertainment production tax credit; procedures and administration.
- 30 Del. C. § 2006F · Appeals.
- 30 Del. C. § 2007F · Audit.
- 30 Del. C. § 2008F · Report.
- 30 Del. C. § 2009F · Total amount of credits permitted in each fiscal year; priorities.
- 30 Del. C. § 2010F · Data disclosure and sharing.
- 30 Del. C. § 2011F · Sunset clause.
- 30 Del. C. § 2101 · General license requirement for occupations.
- 30 Del. C. § 2102 · Term of licenses.
- 30 Del. C. § 2103 · Duties of the Department of Finance; adoption of rules and regulations; penalty.
- 30 Del. C. § 2104 · Notice of date for procuring licenses.
- 30 Del. C. § 2105 · Exemption for certain persons 65 years of age or older and certain licensed direct care workers.
- 30 Del. C. § 2106 · Transferability of license; succession on death.
- 30 Del. C. § 2107 · Place of business specified in license; change of location.
- 30 Del. C. § 2108 · No license refunds.
- 30 Del. C. § 2109 · Display of license; penalty.
- 30 Del. C. § 2110 · Contract to pay another’s license tax.
- 30 Del. C. § 2111 · Form and signature of licenses.
- 30 Del. C. § 2112 · Contents of licenses.
- 30 Del. C. § 2113 · Right to carry on business under license.
- 30 Del. C. § 2114 · Additional licenses for more than 1 occupation or business [Repealed].
- 30 Del. C. § 2115 · Exemption of amusement places for religious or philanthropic purposes.
- 30 Del. C. § 2116 · Auctioneer and book agent exemption for veterans.
- 30 Del. C. § 2117 · Agent violating this chapter may be proceeded against as principal.
- 30 Del. C. § 2118 · Officers to enforce license laws; penalties.
- 30 Del. C. § 2119 · Carrying on specified occupations without license; penalties.
- 30 Del. C. § 2120 · Computation of gross receipts.
- 30 Del. C. § 2121 · Prorating of license fees for part-year licensees.
- 30 Del. C. § 2122 · Definitions.
- 30 Del. C. § 2123 · Annual filing requirements.
- 30 Del. C. § 2124 · Revocation, denial, or nonrenewal of licenses for nonpayment of taxes.
- 30 Del. C. § 2125 · Definitions applied to § 2124; burden of persuasion.
- 30 Del. C. § 2126 · Confidential reporting of violators.
- 30 Del. C. § 2301 · Occupations requiring licenses; definitions; fees; exemptions.
- 30 Del. C. § 2302 · Tax stamps required for amusement machines [Repealed].
- 30 Del. C. § 2303 · Special requirements for nonresident junk dealers; penalty.
- 30 Del. C. § 2304 · Vending machine license and identifying labels.
- 30 Del. C. § 2305 · Special requirements for harness racing meet operators, owners, trainers and drivers.
- 30 Del. C. § 2306 · Special license requirements for certain Delaware entities registering a trade name.
- 30 Del. C. § 2501 · Definitions.
- 30 Del. C. § 2502 · License requirement; resident and nonresident; additional fee on gross receipts paid; statements required.
- 30 Del. C. § 2503 · Duties of architects, professional engineers, contractors and construction managers as to nonresident contractor licenses.
- 30 Del. C. § 2701 · Definitions.
- 30 Del. C. § 2702 · License requirements; license fee; additional fee on aggregate gross receipts; statements required.
- 30 Del. C. § 2703 · Automobile manufacturers.
- 30 Del. C. § 2704 · Exemptions.