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2022 Delaware Code
Title 30 - State Taxes
Chapter 21. GENERAL PROVISIONS CONCERNING LICENSES
- § 2101. General license requirement for occupations.
- § 2102. Term of licenses.
- § 2103. Duties of the Department of Finance; adoption of rules and regulations; penalty.
- § 2104. Notice of date for procuring licenses.
- § 2105. Exemption for certain persons 65 years of age or older and certain licensed direct care workers.
- § 2106. Transferability of license; succession on death.
- § 2107. Place of business specified in license; change of location.
- § 2108. No license refunds.
- § 2109. Display of license; penalty.
- § 2110. Contract to pay another's license tax.
- § 2111. Form and signature of licenses.
- § 2112. Contents of licenses.
- § 2113. Right to carry on business under license.
- § 2114. Additional licenses for more than 1 occupation or business [Repealed].
- § 2115. Exemption of amusement places for religious or philanthropic purposes.
- § 2116. Auctioneer and book agent exemption for veterans.
- § 2117. Agent violating this chapter may be proceeded against as principal.
- § 2118. Officers to enforce license laws; penalties.
- § 2119. Carrying on specified occupations without license; penalties.
- § 2120. Computation of gross receipts.
- § 2121. Prorating of license fees for part-year licensees.
- § 2122. Definitions.
- § 2123. Annual filing requirements.
- § 2124. Revocation, denial, or nonrenewal of licenses for nonpayment of taxes.
- § 2125. Definitions applied to § 2124; burden of persuasion.
- § 2126. Confidential reporting of violators.
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