The Director of Revenue is authorized to promulgate rules, regulations and decisions not inconsistent with this subchapter and require such facts and information to be reported as the Director deems necessary for its administration and enforcement. 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.
Structure Delaware Code
Chapter 20. BUSINESS TAX CREDITS AND DEDUCTIONS
§ 2061. Alternative calculation of Headquarters Management Corporation tax.
§ 2062. Credit against income tax for new Headquarters Management Corporation employment.
§ 2063. Occupational license; exemption from occupational gross receipts license fees.