Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 2064
Regulations
Official textdelcode.delaware.gov
The Director of Revenue is authorized to promulgate rules, regulations and decisions not inconsistent with this subchapter and require such facts and information to be reported as the Director deems necessary for its administration and enforcement. No rule or regulation adopted pursuant to the authority granted by this section shall extend, modify or conflict with any law of this State, or the reasonable implications thereof.
Amendment history
74 Del. Laws, c. 256, § 2
Source: view the official text
In this title (40 sections)
- 30-2024 · Credit against personal income tax
- 30-2030 · Short title [For application of this subchapter, see 67 Del.…
- 30-2031 · Declaration of purpose [For application of this subchapter,…
- 30-2032 · Definitions [For application of this subchapter, see 67 Del.…
- 30-2033 · Reduction in business taxes and/or license fees for…
- 30-2034 · Rules and regulations [For application of this subchapter,…
- 30-2035 · Confidentiality [For application of this subchapter, see 67…
- 30-2036 · Department responsibilities [For application of this…
- 30-2037 · Limitation on credits [For application of this subchapter,…
- 30-2040 · Credit against corporation income tax for clean energy…
- 30-2051 · Declaration of purpose [Suspended beginning in Fiscal Year…
- 30-2052 · Definitions [Suspended beginning Fiscal Year 2013; see 85…
- 30-2053 · Agency plans [Suspended beginning Fiscal Year 2013; see 85…
- 30-2054 · Department review of plans [Suspended beginning in Fiscal…
- 30-2055 · Rules and regulations [Suspended beginning in Fiscal Year…
- 30-2056 · Agency provision of commuter benefits [Suspended beginning in…
- 30-2057 · Preemption [Suspended beginning in Fiscal Year 2013; see 85…
- 30-2061 · Alternative calculation of Headquarters Management…
- 30-2062 · Credit against income tax for new Headquarters Management…
- 30-2063 · Occupational license; exemption from occupational gross…
- 30-2064 · Regulations
- 30-2070 · Amount of credit and applicable procedures
- 30-2071 · Application of Internal Revenue Code
- 30-2072 · Determination of qualified research and development expenses
- 30-2073 · Time limitations
- 30-2074 · Transitional rule [Repealed]
- 30-2075 · Limitation on credits [Repealed]
- 30-2080 · Declaration of purpose
- 30-2081 · Definitions
- 30-2082 · Certification as a qualified employer; recertification
- 30-2083 · Credits for New Economy Jobs Program employment
- 30-2084 · Limitation on credits and qualified withholding payments
- 30-2085 · Disposition of unused credits
- 30-2086 · Sunset date [Repealed]
- 30-2090 · Legislative findings and purpose; creation of the business…
- 30-2091 · Definitions
- 30-2092 · Business finder’s fee credit
- 30-2093 · New business certification process
- 30-2094 · Tax credit application process
- 30-2095 · Reports