Delaware Code Title 30 Sec. 351 – Preservation of returns and destruction of records
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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. 1953, § ?351; 59 Del. Laws, c. 147, § ?1; 68 Del. Laws, c. 187, § ?24; 69 Del. Laws, c. 188, § ?3;
Terms Used In Delaware Code Title 30 Sec. 351
- Director: means the Director of the Division of Revenue or the Secretary of Finance of the State. See Delaware Code Title 30 Sec. 502
- Division of Revenue: means the Division of Revenue of the Department of Finance of the State. See Delaware Code Title 30 Sec. 502
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502