Del. Code tit. 30 § 351

Current through 2024 Legislative Session Act Chapter 269

Section 351 - Preservation of returns and destruction of records

All tax returns or reports received by the Division of Revenue after January 1, 1989, shall be preserved for not less than 3 years, after which time the Secretary of Finance may establish guidelines and standards for retention and, upon the recommendation of the Director of Revenue, may authorize and direct their disposal or destruction.

30 Del. C. § 351

30 Del. C. 1953, § 351; 59 Del. Laws, c. 147, § 1; 68 Del. Laws, c. 187, §24; 69 Del. Laws, c. 188, §3.;