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41 chapters · 626 sections in this title.
30 Del. C. § 301. General powers of Department.
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§ 301. General powers of Department. The Department of Finance shall administer and enforce all state tax laws and collect the taxes thereby imposed, unless such duties are expressly conferred upon another agency.Code 1915, § 226A; 40 Del. Laws, c. 30, § 1; 38 Del. Laws, c. 8, § …
30 Del. C. § 302. Preparation of blanks and forms.
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§ 302. Preparation of blanks and forms. The Department of Finance shall prepare all necessary forms and blanks required in the administration and enforcement of any law which it is the duty of the Department to administer and enforce.25 Del. Laws, c. 225, § 3; Code 1915, §§ 152B,…
30 Del. C. § 303. Payment of receipts.
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§ 303. Payment of receipts. The Department of Finance shall pay daily to the Secretary of Finance, for the use of the State, all sums collected by the Department.25 Del. Laws, c. 225, § 3; Code 1915, §§ 152B, 226A; 36 Del. Laws, c. 8, § 10; 37 Del. Laws, c. 8; 40 Del. Laws, c. 9,…
30 Del. C. § 304. Expenses of Department personnel.
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§ 304. Expenses of Department personnel. The Tax Appeal Board and the officers and employees of the Department of Finance shall be entitled to receive from the State their actual and necessary expenses while engaged in the performance of their duties. All expense accounts shall b…