Home/Delaware/Statutes/Title: 30/Part: General Provisions; State Tax Agencies; Procedure and Enforcement/Ch. 3: DEPARTMENT OF FINANCE/Subch.: Secretary of Finance; Powers and Duties/§ 353
Delaware Statutes

§ 353 — Record of decisions, rules and rulings of Department

Delaware § 353
JurisdictionDelaware
Title30
PartGeneral Provisions; State Tax Agencies; Procedure and Enforcement
Ch. 3DEPARTMENT OF FINANCE
Subch.Secretary of Finance; Powers and Duties

This text of Delaware § 353 (Record of decisions, rules and rulings 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, § 353 (2026).

Text

The Secretary of Finance shall maintain a permanent public record of all decisions, rules and rulings of the Department of Finance.

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Legislative History

36 Del. Laws, c. 8, § 12 ; Code 1935, § 155; 30 Del. C. 1953, § 353; 57 Del. Laws, c. 741, §§ 3B, 3D

Nearby Sections

8
§ 351
Preservation of returns and destruction of records
§ 352
Accounts receivable
§ 353
Record of decisions, rules and rulings of Department
§ 354
Rules, regulations and enforcement
§ 355
Tax return forms
§ 356
Mailing tax return forms
§ 357
Reports to Governor and General Assembly
§ 359
Publication of tax information
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Bluebook (online)
Delaware § 353, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/353.