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Delaware Code Title 30. State Taxes § 3104. Administration and notification

Current as of January 01, 2026 | Updated by Findlaw Staff

(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 (a)(1) of this section 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.

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Cite this article: FindLaw.com - Delaware Code Title 30. State Taxes § 3104. Administration and notification - last updated January 01, 2026 | https://codes.findlaw.com/de/title-30-state-taxes/de-code-sect-30-3104/

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