Del. Code 30, § 354 : State Taxes — Department Of Finance — Secretary Of Finance; Powers And Duties — Rules, regulations and enforcement

  • Date:

Current through 2016 Legislative Session, Act 399

The Secretary of Finance shall make rules, regulations and decisions not inconsistent with this title and require such facts and information to be reported as the Secretary deems necessary to enforce any state tax. No rule or regulation adopted pursuant to the authority granted by this section shall extend, modify or conflict with any law of this State, or the reasonable implications thereof.

Del. C. § 354
36 Del. Laws, c. 8, § 12; Code 1935, § 155; 30 Del. C. 1953, § 355; 57 Del. Laws, c. 741, § 3D; 67 Del. Laws, c. 344, §9; 70 Del. Laws, c. 186, § 1.;
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