Delaware Statutes

§ 2020 — Definitions

Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 20 BUSINESS TAX CREDITS AND DEDUCTIONS·Subch. Tax Credit and License Fee Reduction for Creation of Employment and Qualified Investment in Targeted Areas

As used in this subchapter:

(1)“Commercial activity” is an activity constituting a business licensable under § 2301 of this title, other than any of the following business: Amusement conductor, amusement park operator, auctioneer, automobile race operator, bowling alley operator, circus exhibitor, entertainment agent, finance or small loan agency, floor show operator, health spa or health club, junk dealer, motion picture theater, outdoor music festival promoter, pawnbroker, pool table operator, public bath keeper, salvage yard operator and self-service laundry or dry cleaner.
(2)“Retail activity” is engaging in business as a retailer, as defined in § 2901(18) of this title, other than by providing retail food and beverage services (including eating and drinking places, but excluding g

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Related

§ 501
26 U.S.C. § 501

Legislative History

64 Del. Laws, c. 460, § 3 ; 65 Del. Laws, c. 233, § 1 ; 67 Del. Laws, c. 40, § 25 ; 67 Del. Laws, c. 261, § 5 ; 68 Del. Laws, c. 202, § 9 ; 69 Del. Laws, c. 458, § 1 ; 74 Del. Laws, c. 162, §§ 1-3 ; 77 Del. Laws, c. 412, § 2 ; 78 Del. Laws, c. 1, § 3 ; 78 Del. Laws, c. 100, § 3 ; 81 Del. Laws, c. 49, § 19 ; 81 Del. Laws, c. 374, § 50 ; 83 Del. Laws, c. 323, § 4

Nearby Sections

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