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2019 Delaware Code
Title 30 - State Taxes
Chapter 21. General Provisions Concerning Licenses
§ 2110 Contract to pay another’s license tax.
Universal Citation: 30 DE Code § 2110 (2019)
No person shall agree or contract directly or indirectly to pay or assume or bear the burden of any license tax payable by any person, firm or corporation under the provisions of this Part. Any such agreement shall be null and void and shall not be enforced or given effect by any court. This section shall not apply to the surcharge described in § 2902(c)(4) of this title.
Code 1935, § 198A; 43 Del. Laws, c. 10; 30 Del. C. 1953, § 2110; 67 Del. Laws, c. 326, § 4; 78 Del. Laws, c. 94, §§ 1, 2.
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