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2025 Delaware Code
Title 30 - State Taxes
Chapter 64. HEADQUARTERS MANAGEMENT CORPORATIONS
§ 6406. Regulations.
Universal Citation:
30 DE Code § 6406 (2025)
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§ 6406. Regulations.
The Director of Revenue is authorized to promulgate rules, regulations and decisions not inconsistent with this chapter and require such facts and information to be reported as the Director deems necessary for its administration and enforcement and the certification of Headquarters Management Corporations. No rule or regulation adopted pursuant to the authority granted by this section shall extend, modify or conflict with any law of this State, or the reasonable implications thereof.
74 Del. Laws, c. 256, § 1;
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