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

30 Del. C. § 354: Rules, regulations and enforcement.

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

The Secretary of Finance shall make rules, regulations and decisions not inconsistent with this title and require such facts and information to be reported as the Secretary deems necessary to enforce any state tax. 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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