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2014 Delaware Code
Title 30 - State Taxes
CHAPTER 41. TELEGRAPH AND TELEPHONE COMPANIES
§ 4102. Tax and statement requirements on telephone lines and transmitters [Repealed by 78 Del. Laws, c. 294, § 2, effective Jan. 1, 2015, pursuant to § 4 of the act]

Universal Citation:
2 DE Code § 4102 (2014 through 146th Gen Ass)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

(a) Every individual, association of persons, firm or corporation engaged in the telephonic business and owning, leasing, controlling or operating any line or lines of wire in this State, which such individual, association, firm or corporation, or any other person or party uses or is entitled to use, either for the transmission of telephonic messages from any place in another state across any portion of this State to a place in another State, or for the transmission of telephonic messages between any 2 places wheresoever, shall be subject to taxation for the use of the State, in the manner prescribed in this section.

(b) Each such individual, association, firm or corporation shall annually, on June 15, pay to the Secretary of Finance, for the use of the State, a tax of 60 cents per mile of wire for the longest wire within this State, a tax of 30 cents per mile of wire for the next longest wire within this State, and a tax of 20 cents per mile of wire for each and every other wire within this State, owned, leased, controlled or operated by such individual, association, firm or corporation on June 1 then last past, and which such individual, association, firm or corporation, or any other person or party then used or was entitled to use, either for the transmission of telephonic messages from any place in another state across any portion of this State to a place in another state, or for the transmission of telephonic messages between any 2 places wheresoever; and shall also pay a further tax to the Secretary of Finance, for the use of the State, of 25 cents upon each and every telephonic transmitter in this State furnished or rented to any person or party whomsoever by such individual, association, firm or corporation.

(c) Every individual, association of persons, firm or corporation engaged in the telephonic business and owning, leasing, controlling or operating any line or lines of wire as set forth in this chapter shall annually, on or before June 1, make and deliver to the Secretary of Finance a statement in writing verified by the oath or affirmation of such individual, or of 1 of the members of such firm, or the president, general manager or treasurer of such association or corporation, showing the total number of telephonic transmitters used in this State on May 1 then last past, and which telephonic transmitters were furnished or rented by said individual, association, firm or corporation to any person or party for telephonic purposes, and also showing the number of miles of wire owned, leased, controlled or operated by said individual, association, firm or corporation within this State on May 1 then last past, which such individual, association, firm or corporation, or any other person or party then used or was entitled to use either for the transmission of telephonic messages, from any place in another state across any portion of this State to a place in another state, or for the transmission of telephonic messages between any 2 places wheresoever, and designating the length and location of the longest and of each and every other wire.

(d)(1) Effective January 1, 2013, each individual, association, firm or corporation that is subject to tax under this section shall be entitled to a credit against such tax that is equal to 8% of its Delaware communications infrastructure investment cost. For purposes of this subsection, no taxpayer shall be entitled to claim a credit under this subsection in excess of the taxpayer's total tax liability for the year in which the tax is paid and the preceding year.

(2) Effective January 1, 2014, each individual, association, firm or corporation that is subject to tax under this section shall be entitled to a credit against such tax that is equal to 4% of its Delaware communications infrastructure investment cost. For purposes of this subsection, no taxpayer shall be entitled to claim a credit under this subsection in excess of such taxpayer's tax liability for the year in which the tax is paid.

(3) For purposes of this subsection, "Delaware communications infrastructure investment cost" means the average annual aggregate cost of capital investment in wired or wireless communications equipment and other communications infrastructure that was placed in service in Delaware during the current calendar year and the preceding calendar year by the taxpayer and its affiliates. For purposes of this subsection, 1 person is an affiliate of another person if such persons have a relationship that is specified in § 267(b) of Internal Revenue Code [26 U.S.C. § 267(b)]. Only 1 taxpayer shall be entitled to claim a credit under this subsection with respect to each item of Delaware communications infrastructure investment cost.

25 Del. Laws, c. 6, §§ 1, 2; Code 1915, §§ 53, 54; Code 1935, §§ 50, 51; 30 Del. C. 1953, § 4102; 57 Del. Laws, c. 741, § 23; 60 Del. Laws, c. 16, § 2; 78 Del. Laws, c. 294, § 1.;

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