Delaware Code
Title 30 - State Taxes
Chapter 3. DEPARTMENT OF FINANCE

Subchapter I. General Provisions

§ 301. General powers of Department. - The Department of Finance shall administer and enforce all state...

§ 302. Preparation of blanks and forms. - The Department of Finance shall prepare all necessary forms and...

§ 303. Payment of receipts. - The Department of Finance shall pay daily to the Secretary...

§ 304. Expenses of Department personnel. - The Tax Appeal Board and the officers and employees of...

§ 305. Notice by Division of Accounting of payments to business associations. - For purposes of tax compliance the Division of Accounting shall...

§ 306. Taxpayer identification number. - The Department of Finance may require taxpayers to use and...

Subchapter II. Tax Appeal Board

§ 321. Composition; appointment; term; qualifications. - (a) The Tax Appeal Board shall consist of 5 members...

§ 322. Salary. - Each member of the Tax Appeal Board shall be paid...

§ 323. Secretary; quorum. - (a) The Tax Appeal Board shall appoint a secretary who...

§ 324. Alternate attorney member. - (a) Whenever a request in writing shall be addressed to...

§ 325. Annual report; rules. - (a) The Board shall submit an annual report to the...

§ 326. Facilities and services. - The Secretary of Finance shall provide office space, supplies, services...

§ 327. Record of decisions; rules and rulings of the Tax Appeal Board. - The Secretary of Finance shall maintain at the main office...

§ 328. Reimbursement of expenses. - Members of the Tax Appeal Board shall be entitled to...

§ 329. Hearings and appeals. - The Tax Appeal Board shall hear all appeals from determinations...

§ 330. Subpoenas and attendance of witnesses. - The Tax Appeal Board, for the purpose of its hearings,...

§ 331. Appeals from Tax Appeal Board decisions. - (a) From any decision of the Tax Appeal Board, the...

§ 332. Frivolous or dilatory proceedings. - Whenever it appears to the Tax Appeal Board that proceedings...

§ 333. Removal of tax appeals to the Superior Court. - (a) Any appeal brought under § 329 of this title...

§ 334. Admission to practice before the Tax Appeal Board. - The rules of any court of this State to the...

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...

Subchapter V. General Regulations

§ 375. Furnishing of bonds by foreign persons or firms. - (a) Any nonresident person or firm, whether incorporated or not,...

§ 376. Time for performing certain acts postponed by reason of service in combat zone. - (a) In the case of an individual serving in the...