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2021 Delaware Code
Title 30 - State Taxes
Chapter 3. Department of Finance
Subchapter IV. Secretary of Finance; Powers and Duties
- § 351. Preservation of returns and destruction of records.
- § 352. Accounts receivable.
- § 353. Record of decisions, rules and rulings of Department.
- § 354. Rules, regulations and enforcement.
- § 355. Tax return forms.
- § 356. Mailing tax return forms.
- § 357. Reports to Governor and General Assembly.
- § 358. Bonds of Department employees.
- § 359. Publication of tax information.
- § 360. List of income tax taxables [Repealed].
- § 361. Enforcement of penalties.
- § 362. Advisory board.
- § 363. Escheator.
- § 364. Examinations to ascertain correctness of tax returns or taxable income.
- § 365. Agents as special constables.
- § 366. Appeals.
- § 367. False statements [Repealed].
- § 368. Secrecy of returns and information; penalty.
- § 369. Required employee background checks.
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