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Delaware Code (Titles 8, 9, 25, 30)

30 Del. C. § 20A-104

Rules and regulations

Official textdelcode.delaware.gov

The Director of Revenue is authorized to promulgate rules and regulations not inconsistent with this chapter and require such facts and information to be reported as the Director deems necessary for administration and enforcement of this chapter. 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

78 Del. Laws, c. 381, § 1

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In this title (40 sections)
  1. 30-20A-100 · Declaration of purpose
  2. 30-20A-101 · Definitions
  3. 30-20A-102 · Credit for wages paid to qualified veterans
  4. 30-20A-103 · Limitations
  5. 30-20A-104 · Rules and regulations
  6. 30-20B-100 · Declaration of purpose
  7. 30-20B-101 · Definitions
  8. 30-20B-102 · . Credit for wages paid to qualified employee
  9. 30-20B-103 · . Limitations
  10. 30-20B-104 · Rules and regulations
  11. 30-20C-100 · Declaration of policy
  12. 30-20C-101 · Tax credit for automatic external defibrillator placed in…
  13. 30-20D-101 · Definitions
  14. 30-20D-102 · Certification of qualified small businesses
  15. 30-20D-103 · Certification of qualified investors
  16. 30-20D-104 · Certification of qualified funds
  17. 30-20D-105 · Tax credit allowed
  18. 30-20D-106 · Issuance of tentative and final tax credit certificates
  19. 30-20D-107 · Required reports
  20. 30-20D-108 · Revocation of tax credits
  21. 30-20D-109 · Data privacy
  22. 30-20D-110 · Angel Investor Job Creation and Innovation Act…
  23. 30-20E-101 · Declaration of purpose
  24. 30-20E-102 · Definitions
  25. 30-20E-103 · Tax credit for expenses associated with human organ or…
  26. 30-20E-104 · Tax credit for wages paid by qualified employer [Effective…
  27. 30-101 · Definitions
  28. 30-102 · Limitation upon tax levy; personal property
  29. 30-103 · Bonds of City of Wilmington exempt
  30. 30-104 · Reciprocal collection of taxes; recognition of laws of other…
  31. 30-105 · Sunset repeal of tax preferences [Repealed]
  32. 30-301 · General powers of Department
  33. 30-302 · Preparation of blanks and forms
  34. 30-303 · Payment of receipts
  35. 30-304 · Expenses of Department personnel
  36. 30-305 · Notice by Division of Accounting of payments to business…
  37. 30-306 · Taxpayer identification number
  38. 30-321 · Composition; appointment; term; qualifications
  39. 30-322 · Salary
  40. 30-323 · Secretary; quorum
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