Delaware § 2064 Regulations

Delaware Statutes

§ 2064 — Regulations

Delaware § 2064

JurisdictionDelaware

Title30

PartIncome, Inheritance and Estate Taxes

Ch. 20BUSINESS TAX CREDITS AND DEDUCTIONS

Subch.Alternative Tax Calculation, Credit and License Fee Reduction for Headquarters Management Corporations

This text of Delaware § 2064 (Regulations) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 30, § 2064 (2026).

Text

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.