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2025 Delaware Code
Title 30 - State Taxes
Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT
Subchapter I. General Provisions
§ 501. Application of this chapter.
Universal Citation:
30 DE Code § 501 (2025)
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§ 501. Application of this chapter.
For tax periods beginning on or after January 1, 1992, except where in conflict with a specific provision within another chapter of this title or, where applicable, a specific provision of Title 4 or Title 16 or a rule of the Delaware Alcoholic Beverage Control Commission or the Marijuana Commissioner, this chapter shall govern the administration, procedures and enforcement of the State revenue laws provided for under Parts II, III, IV (except Chapters 51 and 52), V, and VI of this title; subchapter VII of Chapter 5 and subchapter VII of Chapter 13 of Title 4; and Chapter 101 of Title 16.
68 Del. Laws, c. 187, § 1; 71 Del. Laws, c. 385, § 3; 74 Del. Laws, c. 137, § 5; 79 Del. Laws, c. 142, § 1; 84 Del. Laws, c. 24, § 10;
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