{"data":{"id":"us-de/30-del.-c.-20b-104","jurisdiction":"us-de","citation":"30 Del. C. § 20B-104","heading":"Rules and regulations.","body":"The Director of Revenue is authorized to promulgate rules and regulations consistent with this chapter and require such facts and information be reported as the Director deems necessary for administration and enforcement of this chapter. No rule or regulation adopted pursuant to the authority granted in this section shall extend, modify or conflict with any law of this State or the reasonable implication thereof.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 20B. Employer Tax Credit for Hiring Individuals with Disabilities"],"source_url":"https://delcode.delaware.gov/title30/c020b/index.html#20B-104","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"dddc18f2ba7f778cdcd9958cbdb580e1f2115f94061d70c5be4dcba169d927ff","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-20b-103","next":"us-de/30-del.-c.-20c-100"},"notice":"GroundRules: Original legal text. Not legal advice."}