{"data":{"id":"us-de/30-del.-c.-3104","jurisdiction":"us-de","citation":"30 Del. C. § 3104","heading":"Administration and notification.","body":"(a) (1) An out-of-state business that enters this State during an emergency period shall, upon request, provide the Delaware Division of Revenue, a written statement that such business is in this State for purposes of performing emergency-related work and which statement shall include the name of the business, state of domicile, principal business address, federal tax identification number, date of entry, and contact information.\n(2) A registered business shall, upon request, provide the information required in paragraph (a)(1) of this section for any affiliate that enters this State that is an out-of-state business. Such notification shall also include contact information for the registered business in this State.\n(b) An out-of-state business or an out-of-state employee that remains in this State after the emergency period shall complete all state and local registration, licensing and filing requirements that apply as a result of establishing the requisite business presence or residency in this State applicable under existing rules.","path":["Title 30. State Taxes","Occupational and Business Licenses and Taxes","CHAPTER 31. Delaware Infrastructure Emergency Response Act"],"source_url":"https://delcode.delaware.gov/title30/c031/index.html#3104","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"50baac8e2032b14ea33803badb5656a9d3abbe8716ad736252c67b61bf728859","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-3103","next":"us-de/30-del.-c.-3105"},"notice":"GroundRules: Original legal text. Not legal advice."}