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

30 Del. C. § 301

General powers of Department

Official textdelcode.delaware.gov

The Department of Finance shall administer and enforce all state tax laws and collect the taxes thereby imposed, unless such duties are expressly conferred upon another agency.

Amendment history

40 Del. Laws, c. 30, § 1; 38 Del. Laws, c. 8, § 8; 57 Del. Laws, c. 741, §§ 3B, 3C

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In this title (40 sections)
  1. 30-20C-101 · Tax credit for automatic external defibrillator placed in…
  2. 30-20D-101 · Definitions
  3. 30-20D-102 · Certification of qualified small businesses
  4. 30-20D-103 · Certification of qualified investors
  5. 30-20D-104 · Certification of qualified funds
  6. 30-20D-105 · Tax credit allowed
  7. 30-20D-106 · Issuance of tentative and final tax credit certificates
  8. 30-20D-107 · Required reports
  9. 30-20D-108 · Revocation of tax credits
  10. 30-20D-109 · Data privacy
  11. 30-20D-110 · Angel Investor Job Creation and Innovation Act…
  12. 30-20E-101 · Declaration of purpose
  13. 30-20E-102 · Definitions
  14. 30-20E-103 · Tax credit for expenses associated with human organ or…
  15. 30-20E-104 · Tax credit for wages paid by qualified employer [Effective…
  16. 30-101 · Definitions
  17. 30-102 · Limitation upon tax levy; personal property
  18. 30-103 · Bonds of City of Wilmington exempt
  19. 30-104 · Reciprocal collection of taxes; recognition of laws of other…
  20. 30-105 · Sunset repeal of tax preferences [Repealed]
  21. 30-301 · General powers of Department
  22. 30-302 · Preparation of blanks and forms
  23. 30-303 · Payment of receipts
  24. 30-304 · Expenses of Department personnel
  25. 30-305 · Notice by Division of Accounting of payments to business…
  26. 30-306 · Taxpayer identification number
  27. 30-321 · Composition; appointment; term; qualifications
  28. 30-322 · Salary
  29. 30-323 · Secretary; quorum
  30. 30-324 · Alternate attorney member
  31. 30-325 · Annual report; rules
  32. 30-326 · Facilities and services
  33. 30-327 · Record of decisions; rules and rulings of the Tax Appeal Board
  34. 30-328 · Reimbursement of expenses
  35. 30-329 · Hearings and appeals
  36. 30-330 · Subpoenas and attendance of witnesses
  37. 30-331 · Appeals from Tax Appeal Board decisions
  38. 30-332 · Frivolous or dilatory proceedings
  39. 30-333 · Removal of tax appeals to the Superior Court
  40. 30-334 · Admission to practice before the Tax Appeal Board
Full table of contents →