{"data":{"id":"us-de/30-del.-c.-301","jurisdiction":"us-de","citation":"30 Del. C. § 301","heading":"General powers of Department.","body":"The Department of Finance shall administer and enforce all state tax laws and collect the taxes thereby imposed, unless such duties are expressly conferred upon another agency.","path":["Title 30. State Taxes","General Provisions; State Tax Agencies; Procedure and Enforcement","CHAPTER 3. Department of Finance","Subchapter I. General Provisions"],"source_url":"https://delcode.delaware.gov/title30/c003/sc01/index.html#301","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"83c28c6588499dd20a67c4115d076ce65c64106b3ac3f8b392cb50fca5c6bfd2","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-105","next":"us-de/30-del.-c.-302"},"notice":"GroundRules: Original legal text. Not legal advice."}