There is a newer version
of
this Section
2019 Delaware Code
Title 30 - State Taxes
Chapter 21. General Provisions Concerning Licenses
§ 2121 Prorating of license fees for part-year licensees.
Universal Citation: 30 DE Code § 2121 (2019)
In the case of any person making an initial application for a business or occupational license pursuant to Chapter 23, 25, 27, 29 or 43 of this title, the basic annual license fee for such initial year specified therein shall be reduced pro rata by the portion attributable to the number of full calendar months of the license year that have expired prior to the issuance of the license or, otherwise than in the event of any person making an initial application for a license, in the case of license fees under Chapter 23 of this title computed according to numbers of business units prior to such business units being placed in service.
60 Del. Laws, c. 562, § 5; 67 Del. Laws, c. 40, §§ 18, 19.
Disclaimer: These codes may not be the most recent version. Delaware may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
