Terms Used In Delaware Code > Title 30 > Chapter 55 - Public Utilities Taxes

• Agency: means any agency, board, department, bureau or commission of this State which receives an appropriation under the general appropriation act of the General Assembly. See Delaware Code Title 29 Sec. 5901
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• 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.
• Board: means the Merit Employee Relations Board created by this chapter. See Delaware Code Title 29 Sec. 5901
• Board member: means a member of the Board. See Delaware Code Title 29 Sec. 5901
• 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.
• Department: means the Department of Finance. See Delaware Code Title 30 Sec. 101
• Director: means the Director of the Division of Revenue or the Secretary 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
• 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.
• Fraud: Intentional deception resulting in injury to another.
• Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
• 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
• 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.
• 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.
• Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See Delaware Code Title 30 Sec. 502
• Rules: means those rules adopted by the Board pursuant to this chapter. See Delaware Code Title 29 Sec. 5901
• Secretary: means the Secretary of the Department of Human Resources. See Delaware Code Title 29 Sec. 5901
• 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 service: means all positions of state employment other than the following positions, which are excluded:

  (1) Members of the General Assembly and others elected by popular vote and persons appointed to fill vacancies in elective offices. See Delaware Code Title 29 Sec. 5903

• Subpoena: A command to a witness to appear and give testimony.
• 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
• United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302