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Del. Code Ann. tit. 30, ch. 43 – Use Tax on Leases of Tangible Personal Property | Midpage
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Delaware Code
Title 30
Part III
43
Del. Code Ann. tit. 30, ch. 43
Use Tax on Leases of Tangible Personal Property
4301
Definitions
4302
Imposition of tax on lessees
4303
Collection of tax
4304
Liability for the tax
4305
Lessor’s license
4306
Records to be kept
4307
Filing returns and payment of tax