The Secretary of Finance shall act as Escheator of the State under the provisions of Chapter 11 of Title 12.
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.