(a) The Secretary of Finance shall submit to the Governor and to the General Assembly an annual report covering the fiscal year ending June 30, including such recommendations concerning state taxes as are deemed necessary.
(b) The Secretary of Finance shall submit annually to the Governor, on or before September 1, an estimate of revenues to be received during the current fiscal year from the income tax and the franchise tax and shall submit biennially to the Governor, on or before September 1, an itemized estimate of the sums required for the maintenance of the Department of Finance.
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.