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·Title 30·Part General Provisions; State Tax Agencies; Procedure and Enforcement·Ch. 3 DEPARTMENT OF FINANCE·Subch. General Provisions
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.

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Taxpayer identification number
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