(a) All prospective employees, contractors, and any subcontractors thereof, of the Department who will have access to federal tax information shall obtain a background check as provided in subsection (c) of this section in order to be considered for employment to ensure compliance by the Department with § 6103(p)(4) of the Internal Revenue Code of 1986 (26 U.S.C. § 6103(p)(4)) and IRS Publication 1075 and any successor statutory provisions or IRS publications.
(b) All current employees, contractors, and any subcontractors thereof, of the Department who have access to federal tax information shall be required to submit to subsequent background checks as provided in subsection (c) of this section not less frequently than once every 5 years to ensure compliance by the Department with IRS Publication 1075.
(c) A person required to obtain a background check under this chapter shall submit fingerprints and other necessary information to the State Bureau of Identification in order to obtain all of the following:
(1) A report of the person's entire criminal history record from the State Bureau of Identification or a statement that the State Bureau of Identification Central Repository contains no such information relating to that person.
(2) A report of the person's entire federal criminal history record from the Federal Bureau of Investigation pursuant to Federal Bureau of Investigation appropriation of Title II of Public Law 92-544 (28 U.S.C. § 534) or a statement that the Federal Bureau of Investigation's records contain no such information relating to that person.
(d) The State Bureau of Identification shall be the intermediary for the purpose of subsection (c) of this section and shall forward all information required by subsections (a) and (b) of this section to the Department.
(e) The Department may adopt such standards for screening the background checks required by this section as the Department shall determine appropriate.
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.