Current through 2024 Legislative Session Act Chapter 531
Section 3104 - Administration and notification(a)(1) An Out-of-State Business that enters this State during an Emergency Period shall, upon request, provide the Delaware Division of Revenue, a written statement that such business is in this State for purposes of performing Emergency Related Work and which statement shall include the name of the business, State of domicile, principal business address, federal tax identification number, date of entry, and contact information.(2) A Registered Business shall, upon request, provide the information required in paragraph 1 of this subsection for any affiliate that enters this State that is an Out-of-State Business. Such notification shall also include contact information for the Registered Business in this State.(b) An Out-of-State Business or an Out-of-State Employee that remains in this State after the Emergency Period shall complete all State and local registration, licensing and filing requirements that apply as a result of establishing the requisite business presence or residency in this State applicable under existing rules.Added by Laws 2013, ch. 119,s 1, eff. 7/16/2013.