Terms Used In Delaware Code > Title 6 > Article 4 - Bank Deposits and Collections

• Account: means any deposit or credit account with a bank, including a demand, time, savings, passbook, share draft, or like account, other than an account evidenced by a certificate of deposit. See Delaware Code Title 6 Sec. 4-104
• Affiliate: means any business organization or person that directly, or indirectly through 1 or more intermediaries, controls, or is controlled by, or is under common control with, the person or business entity specified, or person who is an officer, director, partner, or trustee of the person specified. See Delaware Code Title 30 Sec. 2091
• 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
• Afternoon: means the period of a day between noon and midnight. See Delaware Code Title 6 Sec. 4-104
• 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.
• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Applicable thresholds: means any dollar figure listed within this title that is used to determine notification requirements, filing frequencies, tax or tax credit calculations that shall be subject to annual adjustment through the application of the threshold adjustment factor, including, without limitation, those specifically set forth in § 515(c)(1) of this title. See Delaware Code Title 30 Sec. 502
• Arrest: Taking physical custody of a person by lawful authority.
• Aviation jet fuel: means fuel designed for use in the operation of jet or turbo-prop aircraft, and sold or used for that purpose. See Delaware Code Title 30 Sec. 5171
• aviation services: means a business conducted by an employer in Delaware:

  1. See Delaware Code Title 30 Sec. 2010

• 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
• Banking day: means the part of a day on which a bank is open to the public for carrying on substantially all of its banking functions. See Delaware Code Title 6 Sec. 4-104
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Bankruptcy: means an event that causes a person to cease to be a member as provided in § 18-304 of this title. See Delaware Code Title 6 Sec. 18-101
• Base year: shall mean the calendar year immediately preceding a qualified employer's first certified year. See Delaware Code Title 30 Sec. 2081
• Beneficiary: has the meaning ascribed to it by common law, including, without limitation, any heir, devisee or legatee of an estate or beneficiary of a trust. See Delaware Code Title 30 Sec. 1601
• Certificate: shall mean the certificate issued by the Delaware State Historic Preservation Officer attesting that certified rehabilitation or, if applicable, phase thereof has been completed and that the documentation of qualified expenditures and project plans that would be required in order to qualify for tax credit under § 47 of the Internal Revenue Code (26 U. See Delaware Code Title 30 Sec. 1812
• Certified historic property: shall mean property located within the State that is:

  a. See Delaware Code Title 30 Sec. 1812

• 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 rehabilitation: shall mean that rehabilitation of a certified historic property or portion thereof which has been certified by the Delaware State Historic Preservation Officer as a substantial rehabilitation and is in conformance with the Standards of the Secretary of the Interior for Rehabilitation (36 C. See Delaware Code Title 30 Sec. 1812
• 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
• Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
• 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
• Clearing house: means an association of banks or other payors regularly clearing items. See Delaware Code Title 6 Sec. 4-104
• Clerk of the County Council: means the Clerk of the County Council of New Castle County in which the park district is located. See Delaware Code Title 9 Sec. 702
• Clerk of the county government: means the clerk of the peace of the county in which the suburban park community is situated. See Delaware Code Title 9 Sec. 602
• Clerk of the peace: means the clerk of the peace of the county, Kent or Sussex, in which the park district is located. See Delaware Code Title 9 Sec. 702
• 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
• Commission: means the county park and recreation commission. See Delaware Code Title 9 Sec. 602
• Commission: means the park commission of a park district established by an election under the provisions of this chapter. See Delaware Code Title 9 Sec. 702
• Community services: means any type of counseling and advice, emergency assistance or medical care furnished to individuals or groups in an impoverished area or for low and moderate income families. See Delaware Code Title 30 Sec. 2002
• community-based development organization: means any locally-based, resident-controlled, nonprofit organization that plans and implements Community Economic Development projects in impoverished areas or for low- and moderate-income people and that holds a ruling from the Internal Revenue Service of the United States Department of the Treasury that the organization is exempt from income taxation under the provisions of the Internal Revenue Code. See Delaware Code Title 30 Sec. 2002
• 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
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• 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
• Corporate restructuring: means a transaction that meets both of the following:

  a. See Delaware Code Title 30 Sec. 2081

• County government: means the county governing body. See Delaware Code Title 9 Sec. 602
• County government: means the county governing body. See Delaware Code Title 9 Sec. 702
• 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
• Credit award: shall mean the amount of qualified expenditures as determined by the State Office as part of the Stage II Approval multiplied by the appropriate amount as determined in § 1813 of this title. See Delaware Code Title 30 Sec. 1812
• Crime prevention: means any activity that aids in the reduction of crime in an impoverished area or to assist low and moderate income families. See Delaware Code Title 30 Sec. 2002
• Customer: means a person having an account with a bank or for whom a bank has agreed to collect items, including a bank that maintains an account at another bank. See Delaware Code Title 6 Sec. 4-104
• 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.
• 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

• 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

• Delaware qualified research and development: shall mean qualified research as defined in § 41(d) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U. See Delaware Code Title 30 Sec. 2010
• Delaware qualified research and development expenses: shall mean qualified research expenses as defined in § 41(b) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U. See Delaware Code Title 30 Sec. 2010
• Delaware State Historic Preservation Officer: shall mean the person designated and appointed in accordance with 16 U. See Delaware Code Title 30 Sec. 1812
• Department: means the Department of Finance. See Delaware Code Title 30 Sec. 101
• Department: means Department of Transportation. See Delaware Code Title 30 Sec. 5101
• Department: means the Department of Finance. See Delaware Code Title 30 Sec. 5301
• Department of Finance: means the Department of Finance of New Castle County in which the park district is located. See Delaware Code Title 9 Sec. 702
• 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 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 the Director of the Division of Small Business. See Delaware Code Title 30 Sec. 2091
• Distributive share: means , with respect to any member and with respect to any taxable year of such member:

  In the case of a pass-through entity that is classified as a partnership under the Internal Revenue Code, the distributive share of such member for such taxable year of the pass-through entity's income, gain, loss or deduction, or items thereof, as appropriate, determined under § 704 of the Internal Revenue Code [26 U. See Delaware Code Title 30 Sec. 1601

• 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
• Division of Revenue: means the Division of Revenue of the Department of Finance of the State. See Delaware Code Title 30 Sec. 502
• Documentary draft: means a draft to be presented for acceptance or payment if specified documents, certificated securities (Section 8-102) or instructions for uncertificated securities (Section 8-102), or other certificates, statements, or the like are to be received by the drawee or other payor before acceptance or payment of the draft. See Delaware Code Title 6 Sec. 4-104
• dollars: means lawful money of the United States. See Delaware Code Title 1 Sec. 302
• Donee: The recipient of a gift.
• Donor: The person who makes a gift.
• Downtown Development District: means an area of a city or town that has been designated by the Governor as a Downtown Development District in accordance with Chapter 19 of Title 22. See Delaware Code Title 30 Sec. 1812
• Draft: means a draft as defined in Section 3-104 or an item, other than an instrument, that is an order. See Delaware Code Title 6 Sec. 4-104
• Drawee: means a person ordered in a draft to make payment. See Delaware Code Title 6 Sec. 4-104
• Dyed diesel fuel: means any diesel fuel dyed pursuant to federal regulations cited in 26 C. See Delaware Code Title 30 Sec. 5131
• Economic development: means any activity that aids in business development and ownership in impoverished areas. See Delaware Code Title 30 Sec. 2002
• Education: means any type of scholastic instruction to an individual who resides in an impoverished area or for low and moderate income families that enables that individual to meet educational requirements for known job vacancies. See Delaware Code Title 30 Sec. 2002
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Electronic smoking device: includes a device that is manufactured, distributed, marketed, or sold as an e-cigarette, e-cigar, e-pipe, e-hookah, vape pen, or any other similar product with any other product name or descriptor. See Delaware Code Title 30 Sec. 5301
• Eligible job: means any single position held by a common-law employee in this State for which the compensation equals or exceeds the salary threshold. See Delaware Code Title 30 Sec. 2081
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Executor: A male person named in a will to carry out the decedent
• Expanded facility: is a ny qualified property (other than a replacement facility) resulting from the acquisition, construction, reconstruction, installation or erection of improvements or additions to existing property (not including any improvement or addition resulting from a repair, refurbishing, retooling (such as retooling by an automobile manufacturer), recycling or other similar process or procedure that merely preserves or restores the value of an existing facility, and not including any improvement or addition that, in the determination of the Secretary, does not constitute an integral part of a qualified activity), if such improvements or additions are placed in service by the taxpayer as owner, lessee or sublessee after December 31, 1984, but only to the extent of the taxpayer's qualified investment in such improvements or additions. See Delaware Code Title 30 Sec. 2010
• 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.
• Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
• Fiscal year: shall mean the State's fiscal year. See Delaware Code Title 30 Sec. 1812
• fixed base percentage: shall mean the percentage which the aggregate Delaware qualified research and development expenses for the 4 taxable years immediately preceding the taxable year in which the expenses are taken into account for purposes of Delaware income taxation bear to the aggregate gross receipts for such years. See Delaware Code Title 30 Sec. 2010
• 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}
• Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
• 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.
• 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
• Housing: means any activity that aids in substantial renovation or new construction of rental or owner-occupied residences for low and moderate income families in impoverished areas or for low and moderate income families. See Delaware Code Title 30 Sec. 2002
• Impoverished area: means any clearly-defined, economically-distressed urban or rural area in this State that is certified as such by the Delaware State Housing Authority. See Delaware Code Title 30 Sec. 2002
• 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
• Internal Revenue Service: means the Internal Revenue Service of the Department of Treasury of the United States. See Delaware Code Title 30 Sec. 502
• Internal Revenue Service: means the Internal Revenue Service of the Department of Treasury of the United States. See Delaware Code Title 30 Sec. 502
• Item: means an instrument or a promise or order to pay money handled by a bank for collection or payment. See Delaware Code Title 6 Sec. 4-104
• Job training: means any type of instruction to an individual who resides in an impoverished area or for low and moderate income families that enables an individual to acquire vocational skills so that the individual can become employable or be able to seek a higher grade of employment. See Delaware Code Title 30 Sec. 2002
• Knowledge: means a person's actual knowledge of a fact, rather than the person's constructive knowledge of the fact. See Delaware Code Title 6 Sec. 17-101
• 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}
• Legatee: A beneficiary of a decedent
• Licensed aviation jet fuel supplier: means any wholesale seller or distributor of aviation jet fuel that has procured a license from the Department. See Delaware Code Title 30 Sec. 5171
• Lien: A claim against real or personal property in satisfaction of a debt.
• Manufacturer: shall mean every producer or refiner of petroleum products, or the producer or fabricator of any automotive product sold or distributed by a service station. See Delaware Code Title 6 Sec. 2901
• Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
• member: means a person treated for federal income tax purposes as either a partner in a partnership or a shareholder of an S corporation, but does not include a beneficiary of an estate or trust. See Delaware Code Title 30 Sec. 1601
• 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
• Mortgagee: The person to whom property is mortgaged and who has loaned the money.
• Motor fuel: shall mean and include any substance or combination of substances which is intended to be or is capable of being used for the purpose of propelling or running by combustion any internal combustion engine and sold or used for that purpose. See Delaware Code Title 6 Sec. 2901
• 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
• National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. ^{Source: OCC}
• Neighborhood assistance: means the furnishing of financial assistance, labor, material and technical advice to aid in the physical, economic and community improvement of any part or all of an impoverished area or to assist low and moderate income families through the provision of community services, crime prevention, economic development, education, housing, and job training. See Delaware Code Title 30 Sec. 2002
• Neighborhood organization: means any organization performing neighborhood assistance in an impoverished area or for low and moderate income families and holding a ruling from the Internal Revenue Service of the United States Department of the Treasury that the organization is exempt from income taxation under the provisions of the Internal Revenue Code, or any community development corporation or community-based development organization as defined in this section. See Delaware Code Title 30 Sec. 2002
• 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
• New facility: is a ny qualified property (other than an expanded facility or a replacement facility) placed in service by the taxpayer as owner, lessee or sublessee after December 31, 1984; provided, however, that such phrase shall not include any property the original use of which commenced prior to the time the taxpayer placed such property in service if:

  a. See Delaware Code Title 30 Sec. 2010

• Nonresident estate: means an estate which is not a resident estate. See Delaware Code Title 30 Sec. 1601
• Nonresident trust: means a trust that is not a resident trust of this State. See Delaware Code Title 30 Sec. 1601
• Notice of proposed assessment: means a notice sent to a taxpayer by the Director or the Director's delegate pursuant to § 521(c) of this title that tax, interest, penalty, additional amount or addition to the tax is proposed for assessment and is due. See Delaware Code Title 30 Sec. 502
• Operator: shall mean any person that operates or exercises control over any silvicultural activity. See Delaware Code Title 3 Sec. 1072
• Owner: shall mean any person that (a) owns or leases land on which silvicultural activity occurs or (b) owns timber on land which silvicultural activity occurs. See Delaware Code Title 3 Sec. 1072
• Owner-occupied historic property: shall mean any certified historic property, or any portion thereof, which is owned by a taxpayer and is being used (or within a reasonable period as may be determined by the Delaware Historic Preservation Office on a case-by-case basis will be used) by such taxpayer as the taxpayer's principal residence. See Delaware Code Title 30 Sec. 1812
• 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
• Park or recreation area: means any area of real estate located within or reasonably near the suburban park community suitable for the promotion of the health and recreation of the residents of the suburban community. See Delaware Code Title 9 Sec. 602
• Park or recreation area: means any area of real estate located within the park district suitable for the promotion of the health and recreation of the residents of the park district. See Delaware Code Title 9 Sec. 702
• Pass-through entity: means any person:

  a. See Delaware Code Title 30 Sec. 1601

• 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
• Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
• Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
• Person: includes every natural person, fiduciary, association of persons or corporation. See Delaware Code Title 30 Sec. 5101
• 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: shall include any individual; any form of company or corporation which is lawful within the State (including limited liability companies and S corporations), whether or not for profit; any form of partnership which is lawful within the State (including limited liability partnerships); whether or not for profit; any trust or estate; and any lawful joint venture. See Delaware Code Title 30 Sec. 1812
• Personal property: All property that is not real property.
• persons: shall include any individual; any form of company or corporation which is lawful within the State (including limited liability companies and S corporations), any form of partnership which is lawful within the State (including limited liability partnerships); and any trust or estate. See Delaware Code Title 30 Sec. 2002
• Phased rehabilitation: shall mean any certified rehabilitation of a certified historic property reasonably expected to be completed in 2 or more distinct stages of development as more fully described in Treasury Regulation 1-48-12(b)(v) or any successor provision. See Delaware Code Title 30 Sec. 1812
• 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
• Pollution: shall mean such alteration of the physical, chemical or biological properties of any waters of the State resulting from sediment deposition that will or is likely to create a nuisance or render such waters (a) harmful or detrimental or injurious to the public health, safety or welfare, or to the health of animals, fish or aquatic life; (b) unsuitable with reasonable treatment for use as a present or possible future source of public water supply; or (c) unsuitable for recreational, commercial, industrial, agricultural or other reasonable uses. See Delaware Code Title 3 Sec. 1072
• President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
• Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
• Principal executive office: shall mean the address identified as the corporation's principal executive office in a 10-Q or 10-K filing with the Securities and Exchange Commission. See Delaware Code Title 30 Sec. 2081
• Property: shall mean real estate, and shall include any building or structure, including multiple-unit structures. See Delaware Code Title 30 Sec. 1812
• Qualified activity: is:

  a. See Delaware Code Title 30 Sec. 2010

• Qualified employee: is a person employed within this State on a regular and full-time basis. See Delaware Code Title 30 Sec. 2010
• 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 facility: is a ny qualified property located within this State that constitutes a new facility or an expanded facility and that is used by the taxpayer in or in connection with a qualified activity. See Delaware Code Title 30 Sec. 2010
• Qualified facility gross receipts: means the total Delaware gross receipts (as defined and computed under those provisions of Chapter 23, 27 or 29 of this title that apply to the qualified activity in question) attributable to and derived by the taxpayer from the operation of the qualified facility in question. See Delaware Code Title 30 Sec. 2010
• Qualified property: is:

  a. See Delaware Code Title 30 Sec. 2010

• qualified research expenses: shall mean "Delaware qualified research and development expenses" and references to "qualified research" shall mean "Delaware qualified research and development. See Delaware Code Title 30 Sec. 2010
• 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
• Real estate agency: means a person licensed as a real estate broker or salesperson under Chapter 29 of Title 24 and acting within the course and scope of that license, or a partnership, association or corporation engaged in the business of buying or selling real estate. See Delaware Code Title 30 Sec. 2091
• Real estate developer: means a person in the business of:

  a. See Delaware Code Title 30 Sec. 2091

• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• real property: is synonymous with the phrase "lands, tenements and hereditaments. See Delaware Code Title 1 Sec. 302
• Receiver of taxes and county treasurer: means the receiver of taxes and county treasurer of the county, Kent or Sussex, in which the park district is located. See Delaware Code Title 9 Sec. 702
• Related person: means :

  a. See Delaware Code Title 30 Sec. 2010

• Replacement facility: is a ny property (other than an expanded facility) that replaces or supersedes any other property located within this State that:

  a. See Delaware Code Title 30 Sec. 2010

• Resident curator: shall mean a person who has entered into a contractual agreement with the owner of a qualified property in which the person agrees to pay for full restoration of the owner's qualifying property in exchange for a life tenancy in the property without remunerative compensation to the owner for the life tenancy. See Delaware Code Title 30 Sec. 1812
• Resident estate: means the estate of a decedent who at death was domiciled in this State. See Delaware Code Title 30 Sec. 1601
• Resident trust: means a trust:

  a. See Delaware Code Title 30 Sec. 1601

• Residential property: shall include cooperatives and condominiums. See Delaware Code Title 30 Sec. 1812
• Retail dealer: shall mean and include any person operating a service station, filling station, store, garage or other place of business for the sale of motor fuel for delivery into the service tank or tanks of any vehicle propelled by an internal combustion engine. See Delaware Code Title 6 Sec. 2901
• 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 eligible job: means any single position held by a retained employee in this State. See Delaware Code Title 30 Sec. 2081
• 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
• Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
• Salary threshold: means $112,200 of Delaware sourced compensation paid to a common law employee. See Delaware Code Title 30 Sec. 2081
• 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: shall mean the Secretary of the Department of Agriculture. See Delaware Code Title 3 Sec. 1052
• Secretary: means the Secretary of Finance or the Secretary's delegate. See Delaware Code Title 30 Sec. 2010
• 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
• Silvicultural activity: shall mean any forest management activity, including but not limited to the harvesting of timber, the construction of roads and trails for forest management purposes, and the preparation of property for reforestation. See Delaware Code Title 3 Sec. 1072
• 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 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
• 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 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 Office: shall mean the Delaware State Historic Preservation Office. See Delaware Code Title 30 Sec. 1812
• State Tax Commissioner: means the Director of the Division of Revenue. See Delaware Code Title 30 Sec. 502
• State Tax Department: means the Division of Revenue. See Delaware Code Title 30 Sec. 502
• 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
• Substantial rehabilitation: shall mean rehabilitation of a certified historic property for which the qualified expenditures, during the 24-month period or 60-month period, as applicable, selected by the taxpayer and ending with or within the taxable year exceed:

  a. See Delaware Code Title 30 Sec. 1812

• Suburban park community: means any unincorporated community within the State:

  a. See Delaware Code Title 9 Sec. 602

• Targeted area: means any of the following:

  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
• 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
• Taxpayer: shall include any "person" as defined in this section, and shall include any individual or corporation taxable under Title 5, or taxable under either Chapter 11 or Chapter 19 of this title. See Delaware Code Title 30 Sec. 1812
• Taxpayer: means an individual pass-through entity, as defined in § 1601 of this title, or corporation. See Delaware Code Title 30 Sec. 2010
• 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
• Trust: means an entity classified as a trust for federal income tax purposes, other than a trust of which the grantor or another person is treated as the owner of the entire trust under §§ 672 through 679 of the Internal Revenue Code [26 U. See Delaware Code Title 30 Sec. 1601
• Under age: means an age of less than 18 years. See Delaware Code Title 1 Sec. 302
• 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
• 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
• 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
• Vital job: means any single position held by a vital employee 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