Delaware § 2064 Regulations

Delaware Statutes

§ 2064 — Regulations

Delaware·Title 30·Part Income, Inheritance and Estate Taxes·Ch. 20 BUSINESS TAX CREDITS AND DEDUCTIONS·Subch. Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations

The Director of Revenue is authorized to promulgate rules, regulations and decisions not inconsistent with this subchapter and require such facts and information to be reported as the Director deems necessary for its administration and enforcement. 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.

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The Director of Revenue is authorized to promulgate rules, regulations and decisions not inconsistent with this subchapter and require such facts and information to be reported as the Director deems necessary for its administration and enforcement. 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.

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