Delaware § 354 Rules, regulations and enforcement

Delaware Statutes

§ 354 — Rules, regulations and enforcement

Delaware § 354

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 § 354 (Rules, regulations and enforcement) 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, § 354 (2026).

Text

The Secretary of Finance shall make rules, regulations and decisions not inconsistent with this title and require such facts and information to be reported as the Secretary deems necessary to enforce any state tax. No rule or regulation adopted pursuant to the authority granted by this section shall extend, modify or conflict with any law of this State, or the reasonable implications thereof.

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Legislative History

36 Del. Laws, c. 8, § 12 ; Code 1935, § 155; 30 Del. C. 1953, § 355; 57 Del. Laws, c. 741, § 3D ; 67 Del. Laws, c. 344, § 9 ; 70 Del. Laws, c. 186, § 1