2022 Delaware Code
Title 14 - Education
Chapter 26. VOCATIONAL SCHOOL
§ 2604. Report of school tax collections and payment of collected taxes.
(a) The Department of Finance for New Castle County and each Receiver of Taxes and County Treasurer for Kent and Sussex Counties shall, on the first day of each month, make a report to the school board of the district for which the Receiver or Treasurer is collecting taxes to the State Treasurer and to the Department of Education of all taxes collected in the previous month. The forms shall show a complete breakdown of taxes collected, such as capitation, debt service and current expenses, and such other information as may be required.
(b) The Departments of Finance for New Castle and Sussex Counties and the Receiver of Taxes and County Treasurer for Kent County shall, not less than once each calendar month, pay over to the State Treasurer all funds collected by him or her for any district.14 Del. C. 1953, § 2605; 56 Del. Laws, c. 111; 63 Del. Laws, c. 30, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 180, § 130;