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

30 Del. C. § 354

Rules, regulations and enforcement

Official textdelcode.delaware.gov

The Secretary of Finance shall make rules, regulations and decisions not inconsistent with this title and require such facts and information to be reported as the Secretary deems necessary to enforce any state tax. 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

36 Del. Laws, c. 8, § 12; 57 Del. Laws, c. 741, § 3D; 67 Del. Laws, c. 344, § 9; 70 Del. Laws, c. 186, § 1

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In this title (40 sections)
  1. 30-305 · Notice by Division of Accounting of payments to business…
  2. 30-306 · Taxpayer identification number
  3. 30-321 · Composition; appointment; term; qualifications
  4. 30-322 · Salary
  5. 30-323 · Secretary; quorum
  6. 30-324 · Alternate attorney member
  7. 30-325 · Annual report; rules
  8. 30-326 · Facilities and services
  9. 30-327 · Record of decisions; rules and rulings of the Tax Appeal Board
  10. 30-328 · Reimbursement of expenses
  11. 30-329 · Hearings and appeals
  12. 30-330 · Subpoenas and attendance of witnesses
  13. 30-331 · Appeals from Tax Appeal Board decisions
  14. 30-332 · Frivolous or dilatory proceedings
  15. 30-333 · Removal of tax appeals to the Superior Court
  16. 30-334 · Admission to practice before the Tax Appeal Board
  17. 30-341 · Bond [Repealed]
  18. 30-351 · Preservation of returns and destruction of records
  19. 30-352 · Accounts receivable
  20. 30-353 · Record of decisions, rules and rulings of Department
  21. 30-354 · Rules, regulations and enforcement
  22. 30-355 · Tax return forms
  23. 30-356 · Mailing tax return forms
  24. 30-357 · Reports to Governor and General Assembly
  25. 30-358 · Bonds of Department employees [Repealed]
  26. 30-359 · Publication of tax information
  27. 30-360 · List of income tax taxables [Repealed]
  28. 30-361 · Enforcement of penalties
  29. 30-362 · Advisory board
  30. 30-363 · Escheator
  31. 30-364 · Examinations to ascertain correctness of tax returns or…
  32. 30-365 · Agents as special constables
  33. 30-366 · Appeals
  34. 30-367 · False statements [Repealed]
  35. 30-368 · Secrecy of returns and information; penalty
  36. 30-369 · Required employee background checks
  37. 30-375 · Furnishing of bonds by foreign persons or firms
  38. 30-376 · Time for performing certain acts postponed by reason of…
  39. 30-501 · Application of this chapter
  40. 30-502 · Definitions
Full table of contents →