{"data":{"id":"us-de/30-del.-c.-548","jurisdiction":"us-de","citation":"30 Del. C. § 548","heading":"Paid tax preparers; required information on returns and claims for refund.","body":"Any return or claim for refund prepared by a paid tax preparer, as that term is defined under § 502(b) in this title, shall be signed by the paid tax preparer and shall bear the paid tax preparer’s tax identification number.","path":["Title 30. State Taxes","General Provisions; State Tax Agencies; Procedure and Enforcement","CHAPTER 5. Procedure, Administration and Enforcement","Subchapter III. Procedure and Administration"],"source_url":"https://delcode.delaware.gov/title30/c005/sc03/index.html#548","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"e5fdfca854aa2ef88ee3e87a4cbb664c08699b0812e67c75fa994ef25d79ba5e","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-547","next":"us-de/30-del.-c.-549"},"notice":"GroundRules: Original legal text. Not legal advice."}