All tax returns or reports received by the Division of Revenue after January 1, 1989, shall be preserved for not less than 3 years, after which time the Secretary of Finance may establish guidelines and standards for retention and, upon the recommendation of the Director of Revenue, may authorize and direct their disposal or destruction.
Structure Delaware Code
Chapter 3. DEPARTMENT OF FINANCE
Subchapter IV. Secretary of Finance; Powers and Duties
§ 351. Preservation of returns and destruction of records.
§ 353. Record of decisions, rules and rulings of Department.
§ 354. Rules, regulations and enforcement.
§ 356. Mailing tax return forms.
§ 357. Reports to Governor and General Assembly.
§ 358. Bonds of Department employees.
§ 359. Publication of tax information.
§ 361. Enforcement of penalties.
§ 364. Examinations to ascertain correctness of tax returns or taxable income.
§ 365. Agents as special constables.