Home/Delaware/Statutes/Title: 30/Part: General Provisions; State Tax Agencies; Procedure and Enforcement/Ch. 3: DEPARTMENT OF FINANCE/Subch.: General Provisions/§ 306
Delaware Statutes

§ 306 — Taxpayer identification number

Delaware § 306
JurisdictionDelaware
Title30
PartGeneral Provisions; State Tax Agencies; Procedure and Enforcement
Ch. 3DEPARTMENT OF FINANCE
Subch.General Provisions

This text of Delaware § 306 (Taxpayer identification number) 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, § 306 (2026).

Text

The Department of Finance may require taxpayers to use and to furnish tax identification numbers. In the case of individuals, this shall be the Federal Social Security Number, and, in the case of businesses, this shall be the Federal Employer Identification Number.

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Legislative History

30 Del. C. 1953, § 308; 57 Del. Laws, c. 559.

Nearby Sections

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§ 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
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Cite This Page — Counsel Stack

Bluebook (online)
Delaware § 306, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/306.