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Use Tax on Leases of Tangible Personal Property
Law
Delaware Code
State Taxes
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.