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2025 Delaware Code
Title 30 - State Taxes
Chapter 3. DEPARTMENT OF FINANCE
Subchapter I. General Provisions
§ 301. General powers of Department.
Universal Citation:
30 DE Code § 301 (2025)
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§ 301. General powers of Department.
The Department of Finance shall administer and enforce all state tax laws and collect the taxes thereby imposed, unless such duties are expressly conferred upon another agency.
Code 1915, § 226A; 40 Del. Laws, c. 30, § 1; 38 Del. Laws, c. 8, § 8; Code 1935, §§ 151, 206; 30 Del. C. 1953, § 302; 57 Del. Laws, c. 741, §§ 3B, 3C;
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