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2025 Delaware Code
Title 30 - State Taxes
Chapter 3. DEPARTMENT OF FINANCE
Subchapter I. General Provisions
§ 306. Taxpayer identification number.
Universal Citation:
30 DE Code § 306 (2025)
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§ 306. Taxpayer identification number.
The Department of Finance may require taxpayers to use and to furnish tax identification numbers. In the case of individuals, this shall be the Federal Social Security Number, and, in the case of businesses, this shall be the Federal Employer Identification Number.
30 Del. C. 1953, § 308; 57 Del. Laws, c. 559.;
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