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

30 Del. C. § 548: Paid tax preparers; required information on returns and claims for refund.

Where this section sits in the code

Title 30. State Taxes
General Provisions; State Tax Agencies; Procedure and Enforcement
CHAPTER 5. Procedure, Administration and Enforcement
Subchapter III. Procedure and Administration

Any return or claim for refund prepared by a paid tax preparer, as that term is defined under § 502(b) in this title, shall be signed by the paid tax preparer and shall bear the paid tax preparer’s tax identification number.

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

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