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/§ 361
Delaware Statutes

§ 361 — Enforcement of penalties

Delaware § 361
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 § 361 (Enforcement of penalties) 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, § 361 (2026).

Text

The Secretary of Finance shall take all necessary steps to enforce the penalties provided by any state tax law administered by the Department of Finance.

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Legislative History

36 Del. Laws, c. 8, § 12 ; Code 1935, § 155; 30 Del. C. 1953, § 364; 57 Del. Laws, c. 741, §§ 3B, 3D

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Bluebook (online)
Delaware § 361, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/361.