{"data":{"id":"us-de/30-del.-c.-306","jurisdiction":"us-de","citation":"30 Del. C. § 306","heading":"Taxpayer identification number.","body":"The Department of Finance may require taxpayers to use and to furnish tax identification numbers. In the case of individuals, this shall be the Federal Social Security Number, and, in the case of businesses, this shall be the Federal Employer Identification Number.","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#306","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"7d058406fa5bc7a45ecb89abd7b4b46d37d41299f1c1cbe2dccd4960584879e3","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-305","next":"us-de/30-del.-c.-321"},"notice":"GroundRules: Original legal text. Not legal advice."}