Delaware § 2103 Duties of the Department of Finance; adoption of rules and regulations; penalty

Delaware Statutes

§ 2103 — Duties of the Department of Finance; adoption of rules and regulations; penalty

Delaware § 2103

Title30

PartOccupational and Business Licenses and Taxes

Ch. 21GENERAL PROVISIONS CONCERNING LICENSES

This text of Delaware § 2103 (Duties of the Department of Finance; adoption of rules and regulations; penalty) 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, § 2103 (2026).

Text

(a)The Department of Finance shall keep a record of all licenses. All provisions of law relative to the duties and powers of the Auditor of Accounts in auditing and adjusting accounts shall apply with equal force and effect to the Department of Finance relative to the licenses mentioned in this title.

(b)[Repealed.]

(c)Whenever any section of Part III of this title is amended to affect taxes or licenses or rules or regulations are promulgated by the Division of Revenue which affect taxes or licenses, it shall be the duty of the Division of Revenue to give public notice of such changes. Such notification, where appropriate, shall be made when new forms are mailed to businesses and merchants.

(d)Notwithstanding the requirements set forth in subsection (c) of this section, a claimed la

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(a) The Department of Finance shall keep a record of all licenses. All provisions of law relative to the duties and powers of the Auditor of Accounts in auditing and adjusting accounts shall apply with equal force and effect to the Department of Finance relative to the licenses mentioned in this title.

(b) [Repealed.]

(c) Whenever any section of Part III of this title is amended to affect taxes or licenses or rules or regulations are promulgated by the Division of Revenue which affect taxes or licenses, it shall be the duty of the Division of Revenue to give public notice of such changes. Such notification, where appropriate, shall be made when new forms are mailed to businesses and merchants.

(d) Notwithstanding the requirements set forth in subsection (c) of this section, a claimed lack of notification of any changes in Part III of this title or in rules or regulations affecting taxes or licenses by a business or merchant shall not give rise to a cause of action against the Division of Revenue, nor shall it eliminate or reduce any fines or penalties incurred because of the failure of the business or merchant to comply with a new statute, rule or regulation.

Legislative History

Code 1915, § 226A; 40 Del. Laws, c. 30, § 1 ; Code 1935, § 206; 42 Del. Laws, c. 77, §§ 1, 2 ; 30 Del. C. 1953, § 2103; 50 Del. Laws, c. 442, § 1 ; 57 Del. Laws, c. 136, § 5 ; 57 Del. Laws, c. 188, §§ 1, 34 ; 57 Del. Laws, c. 741, §§ 10A-10C ; 60 Del. Laws, c. 562, § 1 ; 64 Del. Laws, c. 120, § 1 ; 66 Del. Laws, c. 103, § 1 ; 66 Del. Laws, c. 120, § 6 ; 68 Del. Laws, c. 187, § 15 ; 70 Del. Laws, c. 186, § 1 ; 82 Del. Laws, c. 226, § 9