Delaware · Through 2026-08-10 (85 Del. Laws, c. 421, 424) · Newer source version available

30 Del. C. § 2064: Regulations.

Where this section sits in the code

Title 30. State Taxes
Income, Inheritance and Estate Taxes
CHAPTER 20. Business Tax Credits and Deductions
Subchapter VII. Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations

The Director of Revenue is authorized to promulgate rules, regulations and decisions not inconsistent with this subchapter and require such facts and information to be reported as the Director deems necessary for its administration and enforcement. No rule or regulation adopted pursuant to the authority granted by this section shall extend, modify or conflict with any law of this State, or the reasonable implications thereof.

Collected 2026-09-05T23:02:35Z. Source file · JSON

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