2020 Delaware Code
Title 30 - State Taxes
Chapter 43. Use Tax on Leases of Tangible Personal Property
§ 4306 Records to be kept.

Universal Citation: 30 DE Code § 4306. (2020)
§ 4306. Records to be kept.

Every person required to collect the tax under this chapter shall keep records of every lease the rent under which is subject to tax under this chapter in such form as the Department of Finance may require. The records shall be available for inspection and examination at any time upon demand by the Department of Finance and shall be preserved for a period of 3 years; except that the Department of Finance may consent to their destruction within that period or may require that they be kept longer.

30 Del. C. 1953, § 4306;  57 Del. Laws, c. 136, § 18;  57 Del. Laws, c. 741, § 46;  67 Del. Laws, c. 40, § 16; 
Disclaimer: These codes may not be the most recent version. Delaware may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.