Terms Used In Delaware Code > Title 6 > Article 2A > Part 5 - Default

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Affiliated corporations: means 2 or more corporations which are members of a controlled group of corporations as defined in § 1563 of the Internal Revenue Code of 1954 [26 U. See Delaware Code Title 30 Sec. 6301
• Affiliated finance company: means a corporation substantially all of whose activity within this State is limited to the issuance of commercial paper or other debt obligations and use of the proceeds to make loans to 1 or more of its affiliated corporations or to purchase receivables from 1 or more of its affiliated corporations. See Delaware Code Title 30 Sec. 6301
• Affiliated group: has the meaning provided by § 1504 of the Internal Revenue Code [26 U. See Delaware Code Title 30 Sec. 6401
• 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
• Agency: includes every board, department, bureau, commission, person or group of persons or other authority created and now existing or hereafter to be created to execute, supervise, control and/or administer governmental functions under the laws of this State or to perform such other duties as may be prescribed or to whom any moneys are appropriated under any budget appropriation act or supplemental appropriation act or any other act which authorizes and requires any department to collect and/or use any taxes, fees, licenses, permits or other receipts for services or otherwise for the performance of any function of or related to or supported in whole or in part by the laws of this State, and/or created to administer any laws providing for the collection of taxes, fees, permits, licenses or other forms of receipts from any sources whatsoever for the use of the State or any agency of the State, except the judiciary and the courts of the State. See Delaware Code Title 29 Sec. 6301
• 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.
• Amortization: Paying off a loan by regular installments.
• 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.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Approved medical leave: means a leave of absence from employment, without pay, for a definite period of time, authorized by the employer, and necessitated by the employee's mental and/or physical condition. See Delaware Code Title 29 Sec. 5551
• Arrest: Taking physical custody of a person by lawful authority.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• 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.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Board: shall mean the Board of Pension Trustees established by § 8308 of this title. See Delaware Code Title 29 Sec. 5551
• 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
• Budget: includes the complete financial plan of the State as evidenced by all appropriations and allowances made and estimates of revenue approved by the General Assembly, including, in addition to the general budget of appropriations adopted by the General Assembly and approved by the Governor, all other appropriations and allowances authorized by law which have been or shall be made to any agency of this State which is supported in whole or in part out of the revenues, taxes, licenses, fees, permits, fines and from other sources including any agency which is empowered by statute to collect and expend revenues by the use of special funds by whatever name known whether or not specifically appropriated by the General Assembly, and includes the budgets and the revenues and expenditures of all agencies to which moneys are appropriated by supplementary appropriations or otherwise. See Delaware Code Title 29 Sec. 6301
• certification: means or refers to the written determination of the Director of Revenue issued to a corporation that it qualifies as a Headquarters Management Corporation pursuant to the provisions of this chapter. See Delaware Code Title 30 Sec. 6401
• Certified takeoff weight: means the maximum weight contained in the type certificate or airworthiness certificate. See Delaware Code Title 30 Sec. 2901
• Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
• Child: means a person who has not reached the age of 18 years. See Delaware Code Title 1 Sec. 302
• CMS: means the Centers for Medicare and Medicaid Services of the United States Department of Health and Human Services. See Delaware Code Title 30 Sec. 6501
• Commercial unit: means such a unit of goods as by commercial usage is a single whole for purposes of lease and division of which materially impairs its character or value on the market or in use. See Delaware Code Title 6 Sec. 2A-103
• Commission: means the State Public Integrity Commission. See Delaware Code Title 29 Sec. 5831
• Compensation: shall mean all salary, wages and fees, including overtime payments and special payments for extra duties, payable to a member for service credited under paragraph (4)a. See Delaware Code Title 29 Sec. 5551
• Compensation: means any money, thing of value or any other economic benefit of any kind or nature whatsoever conferred on or received by any person in return for services rendered or to be rendered by such person or another. See Delaware Code Title 29 Sec. 5831
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Consumer lease: means a lease that a lessor regularly engaged in the business of leasing or selling makes to a lessee who is an individual and who takes under the lease primarily for personal, family, or household purposes. See Delaware Code Title 6 Sec. 2A-103
• contiguous: means land adjoining or touching other property held by the same or related organization. See Delaware Code Title 30 Sec. 6501
• Contract: A legal written agreement that becomes binding when signed.
• control relationship: means that the finished petroleum products wholesaler directly or indirectly controls the wholesaler, the wholesaler directly or indirectly controls the finished petroleum products wholesaler or the finished petroleum products wholesaler and the wholesaler are directly or indirectly controlled by the same person. See Delaware Code Title 30 Sec. 2901
• controls: shall mean the direct or indirect ownership by 1 person of 100% of the stock or ownership interest in another person;

  14. See Delaware Code Title 30 Sec. 2901

• Conviction: A judgement of guilt against a criminal defendant.
• 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.
• Corporation: includes a joint stock company or any association which is taxable as a corporation under the federal income tax law. See Delaware Code Title 30 Sec. 1901
• Credited service: shall mean , for any individual:

  a. See Delaware Code Title 29 Sec. 5551

• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Decedent: A deceased person.
• Declared state of emergency: means a disaster or emergency event:

  a. See Delaware Code Title 30 Sec. 3101

• 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.
• Department: means the Department of Finance. See Delaware Code Title 30 Sec. 101
• Department: means Department of Transportation. See Delaware Code Title 30 Sec. 5202
• Dependent: A person dependent for support upon another.
• DHSS: means the Delaware Department of Health and Social Services. See Delaware Code Title 30 Sec. 6501
• Director: means the Director of the Division of Revenue or the Secretary of Finance of the State. See Delaware Code Title 30 Sec. 502
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Division of Revenue: means the Division of Revenue of the Department of Finance of the State. See Delaware Code Title 30 Sec. 502
• Docket: A log containing brief entries of court proceedings.
• dollars: means lawful money of the United States. See Delaware Code Title 1 Sec. 302
• Donor: The person who makes a gift.
• Emergency period: means a period that begins within 5 days of the first day of a declared state of emergency and that extends for a period of 60 calendar days after the end of such declared state of emergency, unless a longer period is authorized as provided herein. See Delaware Code Title 30 Sec. 3101
• Emergency-related work: means repairing, renovating, installing, building, rendering services or other business activities relating to infrastructure that may be or has been damaged, impaired or destroyed during the emergency period. See Delaware Code Title 30 Sec. 3101
• employee: as used in this chapter shall exclude all designated faculty and designated professional staff of the University of Delaware who are first employed by the University after June 1, 1970. See Delaware Code Title 29 Sec. 5505
• Employee: shall mean :

  a. See Delaware Code Title 29 Sec. 5551

• Employer: shall mean a county or municipality, including state governmental subdivisions, Delaware State Housing Authority, volunteer ambulance companies, and volunteer fire companies, in Delaware which has affiliated with the Fund established by Chapter 55 of this title as provided in § 5555 of this title. See Delaware Code Title 29 Sec. 5551
• Employer: means any person on whose behalf a lobbyist acts. See Delaware Code Title 29 Sec. 5831
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Expenditures: includes any outlay of public moneys by authority of any law of this State and includes the expenditure of any appropriation authorized by the General Assembly of the State. See Delaware Code Title 29 Sec. 6301
• 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.
• Feedstock petroleum products: means 1 or more petroleum products that have been partially refined that are used as raw materials at the beginning of a refining process operated by a petroleum product refiner. See Delaware Code Title 30 Sec. 2901
• Feedstock wholesaler: means every person engaged, as owner or agent, in the business of selling or exchanging for cash or barter or any consideration (i) crude oil to or with a petroleum product refiner or another feedstock wholesaler, or (ii) feedstock petroleum products to or with a petroleum product refiner or another feedstock wholesaler for the purpose of refining and resale by a petroleum product refiner, and includes without limitation crude oil and feedstock petroleum products sold or exchanged through pipelines, warehouses or other storage facilities and distribution depots of persons whose principal place of business is located inside or outside of the State. See Delaware Code Title 30 Sec. 2901
• Fiduciary: A trustee, executor, or administrator.
• Final average compensation: shall mean 1/6 0 of the compensation paid to an employee during any period of 60 consecutive months or any 60 months comprised of 5 periods of 12 consecutive months in his or her years of credited service in which his or her compensation was highest. See Delaware Code Title 29 Sec. 5551
• Finance lease: means a lease with respect to which:

  (i) The lessor does not select, manufacture or supply the goods;

  (ii) The lessor acquires the goods or the right to possession and use of the goods in connection with the lease; and

  (iii) One of the following occurs:

  (A) The lessee receives a copy of the contract by which the lessor acquired the goods or the right to possession and use of the goods before signing the lease contract;

  (B) The lessee's approval of the contract by which the lessor acquired the goods or the right to possession and use of the goods is a condition to effectiveness of the lease contract;

  (C) The lessee, before signing the lease contract, receives an accurate and complete statement designating the promises and warranties, and any disclaimers of warranties, limitations or modifications of remedies, or liquidated damages, including those of a third party, such as the manufacturer of the goods, provided to the lessor by the person supplying the goods in connection with or as part of the contract by which the lessor acquired the goods or the right to possession and use of the goods; or

  (D) If the lease is not a consumer lease, the lessor, before the lessee signs the lease contract, informs the lessee in writing

  (1) Of the identity of the person supplying the goods to the lessor, unless the lessee has selected that person and directed the lessor to acquire the goods or the right to possession and use of the goods from that person,

  (2) That the lessee is entitled under this Article to the promises and warranties, including those of any third party, provided to the lessor by the person supplying the goods in connection with or as part of the contract by which the lessor acquired the goods or the right to possession and use of the goods, and

  (3) That the lessee may communicate with the person supplying the goods to the lessor and receive an accurate and complete statement of those promises and warranties, including any disclaimers and limitations of them or of remedies. See Delaware Code Title 6 Sec. 2A-103

• Finished petroleum products: means 1 or more petroleum products that have been refined by a petroleum product refiner and that are of a type offered for sale by a petroleum product refiner to its customers in the ordinary course of business, including, but not limited to asphalt, distillate fuel oil (including all grades of diesel fuel and fuel oils), finished aviation gasoline, finished motor gasoline, kerosene, jet fuel (both kerosene-type and naphtha-type jet fuel), naphthas of all boiling ranges, other oils with boiling range equal to or greater than 401° Fahrenheit, petrochemical feed stocks, petroleum coke, residual fuel oils, road oils, still gas, wax and other miscellaneous petroleum products, including, but not limited to petrolatum, lube refining by products, absorption oils, ram-jet fuel, petroleum rocket fuels, synthetic natural gas feed stocks and specialty oils. See Delaware Code Title 30 Sec. 2901
• Finished petroleum products wholesaler: means every person engaged, as owner or agent, in the business of buying from a petroleum product refiner finished petroleum products for cash or barter or any consideration for the purpose of further resale by the finished petroleum products wholesaler to a wholesaler or to a petroleum product refiner, and includes without limitation finished petroleum products sold or exchanged through pipelines, warehouses or other storage facilities and distribution depots of persons whose principal place of business is located inside or outside this State. See Delaware Code Title 30 Sec. 2901
• 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.
• Forbearance: A means of handling a delinquent loan. A
• 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}
• Fraud: Intentional deception resulting in injury to another.
• Fund: shall mean the Fund established by § 5593 of this title. See Delaware Code Title 29 Sec. 5551
• General Assembly: includes any member, committee or subcommittee of either House of the General Assembly. See Delaware Code Title 29 Sec. 5831
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Goods: includes produce, merchandise, goods, wares, items, products, crops, livestock, animals, metals, gems or any tangible personal property of whatever description, whether new or used, and includes alcoholic beverages of every nature. See Delaware Code Title 30 Sec. 2901
• Goods: means all things that are movable at the time of identification to the lease contract, or are fixtures (Section 2A-309), but the term does not include money, documents, instruments, accounts, chattel paper, general intangibles, or minerals or the like, including oil and gas, before extraction. See Delaware Code Title 6 Sec. 2A-103
• Grant-in-aid: includes an appropriation of the public money from the General Fund for a public purpose to any county, municipality, corporation, private agency or person. See Delaware Code Title 29 Sec. 6301
• gross receipts: shall mean gross receipts reported by the corporation for its taxable year for purposes of the federal income tax. See Delaware Code Title 30 Sec. 1901
• Gross receipts: includes all proceeds received by any person engaged in manufacturing within this State for products manufactured in whole or in part within this State where such products are sold to another person, or the fair market value of any such products consumed by the manufacturer or any person affiliated with it, where the fair market value of such products is not received; provided, however, if a product is partially manufactured within this State and partially manufactured elsewhere by the same manufacturer, the gross receipts realized on the ultimate sale, transfer or consumption of said product to be included for purposes of this chapter shall be apportioned to this State in the proportion that the cost of manufacturing thereof in Delaware bears to the full cost of manufacturing the product expended by the same manufacturer, such apportionment to be computed in accordance with regulations of the Secretary of Finance. See Delaware Code Title 30 Sec. 2701
• gross receipts: includes total consideration received for all goods sold or services rendered within this State, but shall not include tobacco products taxes or motor fuel taxes paid or payable to the State under Part IV of this title or gasoline and special fuel taxes paid or payable to the federal government under Internal Revenue Code § 4041 [26 U. See Delaware Code Title 30 Sec. 2901
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Headquarters Management Corporation: means an entity treated as a corporation under the Internal Revenue Code of the United States (Title 26 of the United States Code) that:

  a. See Delaware Code Title 30 Sec. 6401

• Headquarters services: includes , without limitation, accounts receivable and payable, employee benefit plan, insurance, legal, payroll, data processing, purchasing, and tax, financial and securities accounting, reporting and compliance services provided by a Headquarters Management Corporation to itself and members of its affiliated group, and the maintenance and management of the intangible investments of other members of its affiliated group. See Delaware Code Title 30 Sec. 6401
• Highway: means the Delaware Turnpike and every way or place, of whatever nature, open to the use of the public as a matter of right for the purposes of vehicular travel. See Delaware Code Title 30 Sec. 5202
• Inactive member: shall mean a member who:

  a. See Delaware Code Title 29 Sec. 5551

• Income year: means the taxable year for which the taxpayer computes its net income for purposes of the federal income tax. See Delaware Code Title 30 Sec. 1901
• Infrastructure: means property and equipment owned or used by communications networks, electric generation, transmission and distribution systems, gas distribution systems, water pipelines, and public roads and bridges and related support facilities directly in connection with the provision of services to multiple customers or citizens, including, without limitation, real and personal property such as buildings, offices, lines, poles, pipes, structures and equipment. See Delaware Code Title 30 Sec. 3101
• Installment lease contract: means a lease contract that authorizes or requires the delivery of goods in separate lots to be separately accepted, even though the lease contract contains a clause "each delivery is a separate lease" or its equivalent. See Delaware Code Title 6 Sec. 2A-103
• Intangible investments: includes , without limitation, investments in stocks, bonds, notes and other debt obligations (including debt obligations of affiliates), patents, patent applications, trademarks, trade names and similar types of intangible assets. See Delaware Code Title 30 Sec. 6401
• Intermediate petroleum products: means 1 or more petroleum products that have been partially refined by a petroleum product refiner. See Delaware Code Title 30 Sec. 2901
• Intermediate petroleum products wholesaler: means every person engaged, as owner or agent, in the business of selling to or exchanging with a petroleum product refiner intermediate petroleum products for cash or barter or any consideration for the purpose of further refining or resale by the petroleum product refiner, and includes without limitation intermediate petroleum products sold or exchanged through pipelines, warehouses or other storage facilities and distribution depots of persons whose principal place of business is located inside or outside this State. See Delaware Code Title 30 Sec. 2901
• Internal Revenue Service: means the Internal Revenue Service of the Department of Treasury of the United States. See Delaware Code Title 30 Sec. 502
• Investment activities: means the maintenance and management by a Headquarters Management Corporation of its intangible investments and the collection and distribution of the income from such investments or from tangible property physically located outside this State. See Delaware Code Title 30 Sec. 6401
• Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Juror: A person who is on the jury.
• 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}
• Lease: means an agreement (either written or oral) under which a lessor grants to a lessee the right to use property for a specified period or at the will of either the lessor or lessee. See Delaware Code Title 30 Sec. 4301
• Lease: means a transfer of the right to possession and use of goods for a term in return for consideration, but a sale, including a sale on approval or a sale or return, or retention or creation of a security interest is not a lease. See Delaware Code Title 6 Sec. 2A-103
• Lease agreement: means the bargain, with respect to the lease, of the lessor and the lessee in fact as found in their language or by implication from other circumstances including course of dealing or usage of trade or course of performance as provided in this Article. See Delaware Code Title 6 Sec. 2A-103
• Lease contract: means the total legal obligation that results from the lease agreement as affected by this Article and any other applicable rules of law. See Delaware Code Title 6 Sec. 2A-103
• Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
• Lessee: means any person to which a lease is made and any assignee of the person to which a lease is made. See Delaware Code Title 30 Sec. 4301
• Lessee: means a person who acquires the right to possession and use of goods under a lease. See Delaware Code Title 6 Sec. 2A-103
• Lessor: means any person that grants a lease and any assignee of the person that grants a lease other than an assignee for security or financing. See Delaware Code Title 30 Sec. 4301
• Lessor: means a person who transfers the right to possession and use of goods under a lease. See Delaware Code Title 6 Sec. 2A-103
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Lineal descendant: Direct descendant of the same ancestors.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Lobbyist: means any individual who acts to promote, advocate, influence or oppose any matter pending before the General Assembly by direct communication with the General Assembly or any matter pending before a state agency by direct communication with that state agency, and who in connection therewith either:

  a. See Delaware Code Title 29 Sec. 5831

• Lot: means a parcel or a single article that is the subject matter of a separate lease or delivery, whether or not it is sufficient to perform the lease contract. See Delaware Code Title 6 Sec. 2A-103
• managed care company under contract to the Medicaid agency: means an entity that meets the definition of an MCO under 42 C. See Delaware Code Title 30 Sec. 6501
• Matter: means any application, petition, request, business dealing, transaction or decision of any sort. See Delaware Code Title 29 Sec. 5831
• Member: shall mean a person who is an employee on or after the date the employer affiliates with the Fund. See Delaware Code Title 29 Sec. 5551
• Merchant lessee: means a lessee that is a merchant with respect to goods of the kind subject to the lease. See Delaware Code Title 6 Sec. 2A-103
• Merit comparable positions: means those positions which for salary determination purposes, are assigned, pursuant to the State Budget Act, classification titles and/or pay grades that are comparable to the titles and/or pay grades of similar positions in the classified service. See Delaware Code Title 29 Sec. 5901
• minor child: means a person who has not reached the age of 18 years. See Delaware Code Title 1 Sec. 302
• Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Mortgagee: The person to whom property is mortgaged and who has loaned the money.
• Motor carrier: means every person who operates or causes to be operated any motor vehicle on any highway in this State. See Delaware Code Title 30 Sec. 5202
• Motor fuel: means :

  a. See Delaware Code Title 30 Sec. 5202

• Motor vehicle: means a motor vehicle used, designed or maintained for transportation of persons or property and:

  a. See Delaware Code Title 30 Sec. 5202

• Motor vehicle dealer: includes every person in the business of buying, selling or trading new or used motor vehicles, trailers, truck trailers or motorcycles. See Delaware Code Title 30 Sec. 3001
• Motor vehicle lessee: shall mean a lessee, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21. See Delaware Code Title 30 Sec. 4301
• Motor vehicle lessor: shall mean a lessor, as defined in this chapter, of a motor vehicle as defined in § 101 of Title 21. See Delaware Code Title 30 Sec. 4301
• 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
• Nursing facility: means a nursing facility as defined and licensed pursuant to Chapter 11 of Title 16. See Delaware Code Title 30 Sec. 6501
• Nursing facility services: has the meaning given that term in 42 C. See Delaware Code Title 30 Sec. 6501
• 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.
• Operating expense: means a Headquarters Management Corporation's cost of its wages, salaries and benefits, and the cost, if any, of other services obtained by it in connection with its investment activities and for the provision of headquarters services to itself and members of its affiliated group. See Delaware Code Title 30 Sec. 6401
• Operations: means operations of all such motor vehicles whether loaded or empty, whether for compensation or not for compensation and whether owned by or leased to the motor carrier who operates them or causes them to be operated. See Delaware Code Title 30 Sec. 5202
• Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
• Out-of-state business: means a business entity licensed in another state, commonwealth or district that has no registrations, tax filings, nexus or presence in this State and conducted no business in this State prior to a declared state of emergency and whose services are requested by a registered business or by a state or local government for purposes of performing emergency-related work. See Delaware Code Title 30 Sec. 3101
• Out-of-state employee: means an employee who does not work in this State, except for "emergency-related work" during an "emergency period". See Delaware Code Title 30 Sec. 3101
• Oversight: Committee review of the activities of a Federal agency or program.
• 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: includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually or as a unit. See Delaware Code Title 30 Sec. 2701
• Person: includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually or as a unit. See Delaware Code Title 30 Sec. 2901
• Person: means and includes an individual, partnership, firm, cooperative, corporation or any association of persons acting individually or as a unit. See Delaware Code Title 30 Sec. 4301
• 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 any individual, partnership, corporation, trust, joint venture and any other association of individuals or entities. See Delaware Code Title 29 Sec. 5831
• Person required to collect the tax: shall include every lessor of property the use of which is subject to tax under § 4302 of this title, and shall also include any officer or employee of a corporate lessor of such property and any member of a partnership lessor of such property. See Delaware Code Title 30 Sec. 4301
• Personal property: All property that is not real property.
• Petroleum product: means crude oil, or any portion thereof, that is liquid at 70° Fahrenheit and at standard atmospheric pressures, and includes motor fuel, gasohol, other alcohol blended fuels, diesel fuel, aviation fuel, jet fuel, heating oil, motor oil and other petroleum based lubricants. See Delaware Code Title 30 Sec. 2901
• Petroleum product refiner: means any person engaged in the operation of a petroleum product refinery in this State, the principal raw material for which, measured by volume, consists of crude oil. See Delaware Code Title 30 Sec. 2901
• physically delivered within this State: includes delivery to the United States mail or to a common or contract carrier for shipment to a place within this State irrespective of F. See Delaware Code Title 30 Sec. 2901
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Present value: means the amount as of a date certain of one or more sums payable in the future, discounted to the date certain. See Delaware Code Title 6 Sec. 2A-103
• 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.
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
• Product: includes any goods, materials, wares, merchandise, machinery, vehicles, solids, liquids or gases or any other item, object or thing which is produced as part of a manufacturing process. See Delaware Code Title 30 Sec. 2701
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Purchase: includes taking by sale, lease, mortgage, security interest, pledge, gift, or any other voluntary transaction creating an interest in goods. See Delaware Code Title 6 Sec. 2A-103
• Purchase price: means the value or any other consideration given by the owner to the seller for a motor vehicle; where trade-ins or allowances are given in conjunction with the purchase of any motor vehicle, the purchase price shall be the gross purchase price less any trade-in or allowance given by the seller of the motor vehicle to the owner of the motor vehicle; except that where a motor vehicle having been bought and registered outside the State and not subject to the limitation of § 3002(a)(4) of this title is first registered and titled in this State, "purchase price" shall mean the fair market value as of the date of such titling and registration. See Delaware Code Title 30 Sec. 3001
• Quorum: The number of legislators that must be present to do business.
• 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
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
• Resident day: means a calendar day of care provided to a nursing facility resident, including the day of admission and excluding the day of discharge, provided that 1 resident day shall be deemed to exist when admission and discharge occur on the same day. See Delaware Code Title 30 Sec. 6501
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Retired member: shall mean a member who has terminated service, other than an inactive member, who is eligible to receive a service or disability pension under this chapter. See Delaware Code Title 29 Sec. 5551
• Rules: means those rules adopted by the Board pursuant to this chapter. See Delaware Code Title 29 Sec. 5901
• Secretary: means Secretary of Transportation. See Delaware Code Title 30 Sec. 5202
• Secretary: means the Secretary of the Department of Human Resources. See Delaware Code Title 29 Sec. 5901
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Delaware Code Title 30 Sec. 1901
• 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 the State of Delaware; and when applied to different parts of the United States, it includes the District of Columbia and the several territories and possessions of the United States. See Delaware Code Title 1 Sec. 302
• State agency: means any office, department, board, commission, committee, school district, board of education and all public bodies existing by virtue of an act of the General Assembly or of the Constitution of the State, excepting only political subdivisions of the State, their agencies and other public agencies not specifically included in this definition that exist by virtue of state law and whose jurisdiction:

  a. See Delaware Code Title 29 Sec. 5831

• State licensing or registration requirements: means all state or local business licensing or registration requirements, including, without limitation, registration or licensing by the Public Service Commission, the Secretary of State, the Division of Revenue, and any other state or local agency that requires businesses be licensed to operate within this State or imposes other regulatory requirements. See Delaware Code Title 30 Sec. 3101
• State or local taxes: means state and local taxes or fees including, without limitation, unemployment insurance, state or local licensing fees, sales and use tax and ad valorem tax on equipment brought into this State solely to be used or consumed during the emergency period. See Delaware Code Title 30 Sec. 3101
• 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

• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Subpoena: A command to a witness to appear and give testimony.
• Summons: Another word for subpoena used by the criminal justice system.
• Supplemental appropriation: Budget authority provided in an appropriations act in addition to regular or continuing appropriations already provided. Supplemental appropriations generally are made to cover emergencies, such as disaster relief, or other needs deemed too urgent to be postponed until the enactment of next year's regular appropriations act.
• Supplier: means a person from whom a lessor buys or leases goods to be leased under a finance lease. See Delaware Code Title 6 Sec. 2A-103
• 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: means any corporation subject to the tax imposed by this chapter. See Delaware Code Title 30 Sec. 1901
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Trustee: A person or institution holding and administering property in trust.
• Under age: means an age of less than 18 years. See Delaware Code Title 1 Sec. 302
• United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302
• wholesaler: includes every person engaged as owner or agent in the business of selling or exchanging goods for cash or barter or any consideration on the assumption that the purchaser of such goods has acquired the same for ultimate consumption or use and not resale and, where engaged in the foregoing business, includes automatic merchandising machine operators regardless of the product dispensed or vended, retail plant nurseries and florists, hucksters, peddlers, trading stamp redemption stores and catalog stores (except such stores described in paragraph (21)a. See Delaware Code Title 30 Sec. 2901
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.
• Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302