Delaware Code Title 30 Sec. 354 – Rules, regulations and enforcement
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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.
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;
Terms Used In Delaware Code Title 30 Sec. 354
- State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. 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