Use Tax on Leases of Tangible Personal Property

  1. Law
  2. Delaware Code
  3. State Taxes
  4. Use Tax on Leases of Tangible Personal Property

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Section
4301

Definitions.

Section
4302

Imposition of tax on lessees.

Section
4303

Collection of tax.

Section
4304

Liability for the tax.

Section
4305

Lessor's license.

Section
4306

Records to be kept.

Section
4307

Filing returns and payment of tax.