Statutes, codes, and regulations
Delaware Code
Title 30 - STATE TAXESPart I - GENERAL PROVISIONS; STATE TAX AGENCIES; PROCEDURE AND ENFORCEMENTChapter 5 - PROCEDURE, ADMINISTRATION AND ENFORCEMENT
Subchapter III - PROCEDURE AND ADMINISTRATION
Section 548 - Paid tax preparers; required information on returns and claims for refund

Del. Code tit. 30 § 548

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Current through 2024 Legislative Session Act Chapter 269
Section 548 - Paid tax preparers; required information on returns and claims for refund

Any return or claim for refund prepared by a paid tax preparer, as that term is defined under § 502(b) in this Title, shall be signed by the paid tax preparer and shall bear the paid tax preparer's tax identification number.

30 Del. C. § 548

Added by Laws 2017, ch. 386,s 3, eff. 8/28/2018.