Del. Code tit. 30 § 20B-104
Current through 2024 Legislative Session Act Chapter 531
The Director of Revenue is authorized to promulgate rules and regulations consistent with this chapter and require such facts and information be reported as the Director deems necessary for administration and enforcement of this chapter. No rule or regulation adopted pursuant to the authority granted in this section shall extend, modify or conflict with any law of this State or the reasonable implication thereof.
30 Del. C. § 20B-104