Home/Delaware/Statutes/Title: 30/Part: General Provisions; State Tax Agencies; Procedure and Enforcement/Ch. 5: PROCEDURE, ADMINISTRATION AND ENFORCEMENT/Subch.: Miscellaneous/§ 582
Delaware Statutes

§ 582 — Lodging tax collection

Delaware § 582
JurisdictionDelaware
Title30
PartGeneral Provisions; State Tax Agencies; Procedure and Enforcement
Ch. 5PROCEDURE, ADMINISTRATION AND ENFORCEMENT
Subch.Miscellaneous

This text of Delaware § 582 (Lodging tax collection) 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, § 582 (2026).

Text

The Director of Revenue may enter or exit an agreement with a county to coordinate the collection of the local lodging tax imposed under § 8112 of Title 9.

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Legislative History

84 Del. Laws, c. 366, § 4

Nearby Sections

2
§ 581
Inspection of returns by federal, state and local officials
§ 582
Lodging tax collection
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Bluebook (online)
Delaware § 582, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/582.