Title 30 > Chapter 3 Authenticated PDF

TITLE 30

State Taxes

General Provisions; State Tax Agencies; Procedure and Enforcement

CHAPTER 3. Department of Finance

Subchapter I. General Provisions

§ 301. General powers of Department.

The Department of Finance shall administer and enforce all state tax laws and collect the taxes thereby imposed, unless such duties are expressly conferred upon another agency.

Code 1915, §  226A;  40 Del. Laws, c. 30, §  1;  38 Del. Laws, c. 8, §  8;  Code 1935, §§  151, 206;  30 Del. C. 1953, §  302;  57 Del. Laws, c. 741, §§  3B, 3C; 

§ 302. Preparation of blanks and forms.

The Department of Finance shall prepare all necessary forms and blanks required in the administration and enforcement of any law which it is the duty of the Department to administer and enforce.

25 Del. Laws, c. 225, §  3;  Code 1915, §§  152B, 226A;  36 Del. Laws, c. 8, §  10;  37 Del. Laws, c. 8;  40 Del. Laws, c. 9, §  1;  40 Del. Laws, c. 10;  40 Del. Laws, c. 30;  Code 1935, §§  137, 143, 153, 206;  30 Del. C. 1953, §  303;  57 Del. Laws, c. 741, §§  3B, 3C; 

§ 303. Payment of receipts.

The Department of Finance shall pay daily to the Secretary of Finance, for the use of the State, all sums collected by the Department.

25 Del. Laws, c. 225, §  3;  Code 1915, §§  152B, 226A;  36 Del. Laws, c. 8, §  10;  37 Del. Laws, c. 8;  40 Del. Laws, c. 9, §  1;  40 Del. Laws, c. 10;  40 Del. Laws, c. 30;  Code 1935, §§  137, 143, 153, 206;  30 Del. C. 1953, §  304;  57 Del. Laws, c. 741, §§  3B, 3C; 

§ 304. Expenses of Department personnel.

The Tax Appeal Board and the officers and employees of the Department of Finance shall be entitled to receive from the State their actual and necessary expenses while engaged in the performance of their duties. All expense accounts shall be made in detail and shall be approved by the Secretary of Finance. The total shall in no case exceed the sums appropriated therefor.

36 Del. Laws, c. 8, §  21;  40 Del. Laws, c. 11, §  20;  Code 1935, §  164;  30 Del. C. 1953, §  305;  57 Del. Laws, c. 718, §  3;  57 Del. Laws, c. 741, §§  3B, 3D, 3E; 

§ 305. Notice by Division of Accounting of payments to business associations.

For purposes of tax compliance the Division of Accounting shall give notice to the Division of Revenue of payments made to any corporation or other business association when the aggregate payments during the fiscal year exceed $2,000.

30 Del. C. 1953, §  307;  57 Del. Laws, c. 201;  58 Del. Laws, c. 435.; 

§ 306. Taxpayer identification number.

The Department of Finance may require taxpayers to use and to furnish tax identification numbers. In the case of individuals, this shall be the Federal Social Security Number, and, in the case of businesses, this shall be the Federal Employer Identification Number.

30 Del. C. 1953, §  308;  57 Del. Laws, c. 559.;