{"data":{"id":"us-de/30-del.-c.-3105","jurisdiction":"us-de","citation":"30 Del. C. § 3105","heading":"Regulations.","body":"The Delaware Division of Revenue shall promulgate regulations and develop and maintain forms and records necessary to implement and administer the provisions of this chapter.","path":["Title 30. State Taxes","Occupational and Business Licenses and Taxes","CHAPTER 31. Delaware Infrastructure Emergency Response Act"],"source_url":"https://delcode.delaware.gov/title30/c031/index.html#3105","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"aab56264779c03f2d019bea14a47fd8868cfea6da725fb630b7f9b4048286cbe","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-3104","next":"us-de/30-del.-c.-3301"},"notice":"GroundRules: Original legal text. Not legal advice."}