Home/Delaware/Statutes/Title: 30/Part: General Provisions; State Tax Agencies; Procedure and Enforcement/Ch. 3: DEPARTMENT OF FINANCE/Subch.: General Provisions/§ 301
Delaware Statutes

§ 301 — General powers of Department

Delaware § 301
JurisdictionDelaware
Title30
PartGeneral Provisions; State Tax Agencies; Procedure and Enforcement
Ch. 3DEPARTMENT OF FINANCE
Subch.General Provisions

This text of Delaware § 301 (General powers of Department) 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, § 301 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Code 1915, § 226A; 40 Del. Laws, c. 30, § 1 ; 38 Del. Laws, c. 8, § 8 ; Code 1935, §§ 151, 206; 30 Del. C. 1953, § 302; 57 Del. Laws, c. 741, §§ 3B, 3C

Nearby Sections

11
§ 3001
Definitions
§ 3002
Motor vehicle document fee; claims for refunds [For application of this section, see 80 Del. Laws, c. 77, § 2; 85 Del. Laws, c. 40, § 15]
§ 3003
Enforcement by Secretary of Transportation; rules and regulations
§ 3004
Motor vehicle dealer handling fee and payment
§ 3005
Motor vehicle dealer license fee
§ 301
General powers of Department
§ 302
Preparation of blanks and forms
§ 303
Payment of receipts
§ 304
Expenses of Department personnel
§ 305
Notice by Division of Accounting of payments to business associations
§ 306
Taxpayer identification number
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Delaware § 301, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/301.