Delaware Statutes
§ 501 — Application of this chapter
Delaware·Title 30·Part General Provisions; State Tax Agencies; Procedure and Enforcement·Ch. 5 PROCEDURE, ADMINISTRATION AND ENFORCEMENT·Subch. General Provisions
For tax periods beginning on or after January 1, 1992, except where in conflict with a specific provision within another chapter of this title or, where applicable, a specific provision of Title 4 or Title 16 or a rule of the Delaware Alcoholic Beverage Control Commission or the Marijuana Commissioner, this chapter shall govern the administration, procedures and enforcement of the State revenue laws provided for under Parts II, III, IV (except Chapters 51 and 52), V, and VI of this title; subchapter VII of Chapter 5 and subchapter VII of Chapter 13 of Title 4; and Chapter 101 of Title 16.
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Legislative History
68 Del. Laws, c. 187, § 1 ; 71 Del. Laws, c. 385, § 3 ; 74 Del. Laws, c. 137, § 5 ; 79 Del. Laws, c. 142, § 1 ; 84 Del. Laws, c. 24, § 10
Nearby Sections
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§ 502
Definitions