Delaware Code Title 30 Sec. 501 v2 – Application of this chapter
For tax periods beginning on or after January 1, 1992, except where in conflict with a specific provision within another chapter of this title or, where applicable, a specific provision of Title 4 or Title 16 or a rule of the Delaware Alcoholic Beverage Control Commission or the Marijuana Commissioner, this chapter shall govern the administration, procedures and enforcement of the State revenue laws provided for under Parts II, III, IV (except Chapters 51 and 52), V, and VI of this title; subchapter VII of Chapter 5 and subchapter VII of Chapter 13 of Title 4; and Chapter 101 of Title 16.
68 Del. Laws, c. 187, § ?1; 71 Del. Laws, c. 385, § ?3; 74 Del. Laws, c. 137, § ?5; 79 Del. Laws, c. 142, § ?1; 84 Del. Laws, c. 24, § 10;
Terms Used In Delaware Code Title 30 Sec. 501 v2
- 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
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502