Chapter
Use Tax on Leases of Tangible Personal Property
- Del. Code tit. 30, § 4301— Definitions
- Del. Code tit. 30, § 4302— Imposition of tax on lessees
- Del. Code tit. 30, § 4303— Collection of tax
- Del. Code tit. 30, § 4304— Liability for the tax
- Del. Code tit. 30, § 4305— Lessor’s license
- Del. Code tit. 30, § 4306— Records to be kept
- Del. Code tit. 30, § 4307— Filing returns and payment of tax