{"data":{"id":"us-de/30-del.-c.-20a-104","jurisdiction":"us-de","citation":"30 Del. C. § 20A-104","heading":"Rules and regulations.","body":"The Director of Revenue is authorized to promulgate rules and regulations not inconsistent with this chapter and require such facts and information to be reported as the Director deems necessary for administration and enforcement of this chapter. 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.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 20A. Veterans’ Opportunity Credit"],"source_url":"https://delcode.delaware.gov/title30/c020a/index.html#20A-104","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"c62a55898db25fccd4597e8c6829e227cad3707799ab78e4f1053008e4336aa6","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-20a-103","next":"us-de/30-del.-c.-20b-100"},"notice":"GroundRules: Original legal text. Not legal advice."}