2022 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 (2022)
§ 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; 
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