(a) It shall be the duty of the officer in charge of any state, county or municipal police department or bureau participating in the provisions of §§ 707 and 708 of this title to register with the State Treasurer on or before the 1st day of April in each year, and to provide the State Treasurer with the following information:
(b) It shall be the duty of the officer in charge of any county or municipal police/fire department or bureau participating in the provisions of §§ 707 and 708 of this title to register with the State Board of Pension Trustees on or before April 1 in each year, and to provide the State Board of Pension Trustees with a listing of the number of retired police officers or firefighters receiving benefits as of December 31 of the preceding year excluding those covered by the County and Municipal Police/Firefighter Pension Plan as contained in Chapter 88 of Title 11.
Structure Delaware Code
§ 702. General premium tax; underwriting profits tax.
§ 703. Privilege tax on certain domestic insurers.
§ 704. Tax on workers' compensation; employer's liability premiums.
§ 705. Reporting by insurers of gross premiums and payments to fire companies based thereon.
§ 706. Definitions of terms used in §§ 707-709 of this title.
§ 707. Special tax on gross premiums for benefit of police.
§ 708. Distribution of proceeds of tax.
§ 709. Registering information.
§ 710. Purpose, receipt, deposit of fees, fines and taxes.
§ 711. Refund of overpayments.