GroundRules
30 Del. C. § 351: Preservation of returns and destruction of records.
Where this section sits in the code
- Title 30. State Taxes
- General Provisions; State Tax Agencies; Procedure and Enforcement
- CHAPTER 3. Department of Finance
- Subchapter IV. Secretary of Finance; Powers and Duties
All tax returns or reports received by the Division of Revenue after January 1, 1989, shall be preserved for not less than 3 years, after which time the Secretary of Finance may establish guidelines and standards for retention and, upon the recommendation of the Director of Revenue, may authorize and direct their disposal or destruction.
Collected 2026-09-05T23:02:35Z. Source file · JSON