Delaware Code
Chapter 3. DEPARTMENT OF FINANCE
Subchapter IV. Secretary of Finance; Powers and Duties

§ 351. Preservation of returns and destruction of records. - All tax returns or reports received by the Division of...

§ 352. Accounts receivable. - The Secretary of Finance may authorize the Director of Revenue...

§ 353. Record of decisions, rules and rulings of Department. - The Secretary of Finance shall maintain a permanent public record...

§ 354. Rules, regulations and enforcement. - The Secretary of Finance shall make rules, regulations and decisions...

§ 355. Tax return forms. - The Secretary of Finance shall prepare and cause to have...

§ 356. Mailing tax return forms. - (a) The Director of Revenue shall, on or before January...

§ 357. Reports to Governor and General Assembly. - (a) The Secretary of Finance shall submit to the Governor...

§ 358. Bonds of Department employees. - The Secretary of Finance shall require such of the officers,...

§ 359. Publication of tax information. - (a) The Secretary of Finance shall prepare and publish annual...

§ 361. Enforcement of penalties. - The Secretary of Finance shall take all necessary steps to...

§ 362. Advisory board. - The Secretary of Finance may appoint an unpaid advisory board...

§ 363. Escheator. - The Secretary of Finance shall act as Escheator of the...

§ 364. Examinations to ascertain correctness of tax returns or taxable income. - For the purpose of ascertaining the correctness of any return...

§ 365. Agents as special constables. - The Secretary of Finance may constitute agents, field agents or...

§ 366. Appeals. - The Secretary of Finance shall have all rights of appeal...

§ 368. Secrecy of returns and information; penalty. - (a) Except in accordance with proper judicial order or as...

§ 369. Required employee background checks. - (a) All prospective employees, contractors, and any subcontractors thereof, of...