American Paving Co. v. Director of Revenue

O’HARA, Judge.

On October 16, 1973, the Delaware Division of Revenue assessed American Paving Company, a nonresident corporation, with delinquent license taxes pursuant to 30 Del.C., Chapter 25. The license taxes allegedly arose out of the performance by American Paving Company of 51 contracts between June 24,1969 and October 16,1973. The assessments were challenged by appellant before the State Tax Appeal Board (“Board”). That body found the assessments to have been proper and American Paving Company appealed. It should be noted that the parties agreed, as did the Board, that as to eight…