Delaware Statutes
§ 351 — Preservation of returns and destruction of records
Delaware·Title 30·Part General Provisions; State Tax Agencies; Procedure and Enforcement·Ch. 3 DEPARTMENT OF FINANCE·Subch. Secretary of Finance; Powers and Duties
All tax returns or reports received by the Division of Revenue after January 1, 1989, shall be preserved for not less than 3 years, after which time the Secretary of Finance may establish guidelines and standards for retention and, upon the recommendation of the Director of Revenue, may authorize and direct their disposal or destruction.
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Legislative History
30 Del. C. 1953, § 351; 59 Del. Laws, c. 147, § 1 ; 68 Del. Laws, c. 187, § 24 ; 69 Del. Laws, c. 188, § 3
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