Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 369
Required employee background checks
# (a)
All prospective employees, contractors, and any subcontractors thereof, of the Department who will have access to federal tax information shall obtain a background check as provided in subsection (c) of this section in order to be considered for employment to ensure compliance by the Department with § 6103(p)(4) of the Internal Revenue Code of 1986 (26 U.S.C. § 6103(p)(4)) and IRS Publication 1075 and any successor statutory provisions or IRS publications.
# (b)
All current employees, contractors, and any subcontractors thereof, of the Department who have access to federal tax information shall be required to submit to subsequent background checks as provided in subsection (c) of this section not less frequently than once every 5 years to ensure compliance by the Department with IRS Publication 1075.
# (c)
A person required to obtain a background check under this chapter shall submit fingerprints and other necessary information to the State Bureau of Identification in order to obtain all of the following:
# (1)
A report of the person’s entire criminal history record from the State Bureau of Identification or a statement that the State Bureau of Identification Central Repository contains no such information relating to that person.
# (2)
A report of the person’s entire federal criminal history record from the Federal Bureau of Investigation pursuant to Federal Bureau of Investigation appropriation of Title II of Public Law 92-544 (28 U.S.C. § 534) or a statement that the Federal Bureau of Investigation’s records contain no such information relating to that person.
# (d)
The State Bureau of Identification shall be the intermediary for the purpose of subsection (c) of this section and shall forward all information required by subsections (a) and (b) of this section to the Department.
# (e)
The Department may adopt such standards for screening the background checks required by this section as the Department shall determine appropriate.
Amendment history
81 Del. Laws, c. 103, § 2; 83 Del. Laws, c. 323, § 3
Source: view the official text
In this title (40 sections)
- 30-334 · Admission to practice before the Tax Appeal Board
- 30-341 · Bond [Repealed]
- 30-351 · Preservation of returns and destruction of records
- 30-352 · Accounts receivable
- 30-353 · Record of decisions, rules and rulings of Department
- 30-354 · Rules, regulations and enforcement
- 30-355 · Tax return forms
- 30-356 · Mailing tax return forms
- 30-357 · Reports to Governor and General Assembly
- 30-358 · Bonds of Department employees [Repealed]
- 30-359 · Publication of tax information
- 30-360 · List of income tax taxables [Repealed]
- 30-361 · Enforcement of penalties
- 30-362 · Advisory board
- 30-363 · Escheator
- 30-364 · Examinations to ascertain correctness of tax returns or…
- 30-365 · Agents as special constables
- 30-366 · Appeals
- 30-367 · False statements [Repealed]
- 30-368 · Secrecy of returns and information; penalty
- 30-369 · Required employee background checks
- 30-375 · Furnishing of bonds by foreign persons or firms
- 30-376 · Time for performing certain acts postponed by reason of…
- 30-501 · Application of this chapter
- 30-502 · Definitions
- 30-510 · Due date of the return
- 30-511 · Extension of time for filing and payment
- 30-512 · Signing of returns and other documents
- 30-513 · General requirements concerning returns; records and statements
- 30-514 · Report of change in federal tax liability
- 30-515 · Filing frequency and tax computation thresholds
- 30-521 · Examination of return
- 30-522 · Assessment final if no protest
- 30-523 · Protest by taxpayer
- 30-524 · Notice of determination after protest
- 30-525 · Determination of Director final
- 30-526 · Burden of proof
- 30-527 · Evidence of related federal determination
- 30-528 · Mathematical error
- 30-529 · Time for performing certain acts postponed by reason of…