(a) All fees, charges, administrative fines and taxes payable under this title shall be paid to and collected by the Commissioner.
(b) The Commissioner shall give to any person paying cash a prenumbered, itemized receipt for fees, charges, administrative fines and taxes paid under this title.
(c) Except as otherwise expressly provided, the Commissioner shall promptly deposit to the credit of the General Fund all fees, charges, administrative fines, taxes and other funds collected by him or her for the use of this State, and shall promptly report the same to the State Treasurer as provided in Chapter 61 of Title 29.
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.