Del. Code tit. 30 § 354

Current through 2024 Legislative Session Act Chapter 531

Section 354 - Rules, regulations and enforcement

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.

30 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.;