Delaware § 548 Paid tax preparers; required information on returns and claims for refund

Delaware Statutes

§ 548 — Paid tax preparers; required information on returns and claims for refund

Delaware § 548

JurisdictionDelaware

Title30

PartGeneral Provisions; State Tax Agencies; Procedure and Enforcement

Ch. 5PROCEDURE, ADMINISTRATION AND ENFORCEMENT

Subch.Procedure and Administration

This text of Delaware § 548 (Paid tax preparers; required information on returns and claims for refund) 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, § 548 (2026).

Text

Any return or claim for refund prepared by a paid tax preparer, as that term is defined under § 502(b) in this title, shall be signed by the paid tax preparer and shall bear the paid tax preparer’s tax identification number.

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