Delaware Code Title 30 Sec. 5329 – Administration by Department; rules and regulations
The administration, enforcement and collection of all taxes, permits, licenses and fees under this chapter are vested in the Department of Finance and the Secretary of Finance of the State, and the powers conferred upon the Department and the Secretary of Finance under Chapter 3 of this title shall, so far as applicable, be exercisable with respect to the provisions of this chapter. The Department may prescribe, adopt, promulgate and enforce rules and regulations relating thereto, including:
(1) The method and means to be used in the cancellation of stamps;
(2) The denominations and sale of stamps;
(3) The time and manner of filing reports;
(4) Any other matter or thing pertaining to the administration and enforcement of this chapter.
30 Del. C. 1953, § ?5329; 54 Del. Laws, c. 296, § ?1; 57 Del. Laws, c. 741, §§ ?16C, 16D;
Terms Used In Delaware Code Title 30 Sec. 5329
- Department: means the Department of Finance. See Delaware Code Title 30 Sec. 5301
- Sale: means in addition to its usual meaning, any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution, in any manner or by any means whatsoever. See Delaware Code Title 30 Sec. 5301
- Secretary: means the Secretary of Finance or the Secretary's duly authorized designee; provided, that any such delegation of authority is consistent with Chapter 83 of Title 29. See Delaware Code Title 30 Sec. 5301
- 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