Del. Code tit. 30 § 20A-104

Current through 2024 Legislative Session Act Chapter 531

Section 20A-104 - Rules and regulations

The Director of Revenue is authorized to promulgate rules and regulations not inconsistent with this chapter and require such facts and information to be reported as the Director deems necessary for administration and enforcement of this chapter. 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. § 20A-104

78 Del. Laws, c. 381, § 1.;