§ 351. Preservation of returns and destruction of records. All tax returns or reports received by the Division of Revenue after January 1, 1989, shall be preserved for not less than 3 years, after which time the Secretary of Finance may establish guidelines and standards for retention and, upon the recommendation of the Director of […]
§ 352. Accounts receivable. The Secretary of Finance may authorize the Director of Revenue to write off and remove from active collection any account receivable arising from the assessment of any tax or addition to tax if it is determined that the account is uncollectible. An account is uncollectible if the Director finds after reasonable […]
§ 353. Record of decisions, rules and rulings of Department. The Secretary of Finance shall maintain a permanent public record of all decisions, rules and rulings of the Department of Finance. 36 Del. Laws, c. 8, § 12; Code 1935, § 155; 30 Del. C. 1953, § 353; 57 Del. Laws, c. 741, §§ 3B, […]
§ 354. Rules, regulations and enforcement. The Secretary of Finance shall make rules, regulations and decisions not inconsistent with this title and require such facts and information to be reported as the Secretary deems necessary to enforce any state tax. No rule or regulation adopted pursuant to the authority granted by this section shall extend, […]
§ 355. Tax return forms. The Secretary of Finance shall prepare and cause to have printed in sufficient numbers all blanks necessary for the making of all returns required by any tax law that is administered by the Department of Finance. 36 Del. Laws, c. 9, § 12; Code 1935, § 155; 30 Del. C. […]
§ 356. Mailing tax return forms. (a) The Director of Revenue shall, on or before January 15 of each year, make available on an internet site the blank, downloadable returns required to be filed under Chapter 11 or 16 of this title that may be used by each person, fiduciary, partnership, or other entity for […]
§ 357. Reports to Governor and General Assembly. (a) The Secretary of Finance shall submit to the Governor and to the General Assembly an annual report covering the fiscal year ending June 30, including such recommendations concerning state taxes as are deemed necessary. (b) The Secretary of Finance shall submit annually to the Governor, on […]
§ 358. Bonds of Department employees. The Secretary of Finance shall require such of the officers, agents or employees of the Department of Revenue as the Secretary designates to give bond for the faithful performance of their duties, in such sum and with such security as the Secretary determines. All premiums on such bonds shall […]
§ 359. Publication of tax information. (a) The Secretary of Finance shall prepare and publish annual statistics, reasonably available with respect to the operation of the state tax laws, including amounts collected, classification of the incomes and exemptions of taxables and such other facts as are deemed pertinent and desirable. (b) (1) General. — Except […]
§ 361. Enforcement of penalties. 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. 36 Del. Laws, c. 8, § 12; Code 1935, § 155; 30 Del. C. 1953, § 364; 57 Del. Laws, c. 741, §§ 3B, 3D;
§ 362. Advisory board. The Secretary of Finance may appoint an unpaid advisory board of not more than 10 lawyers and tax experts to make recommendations concerning the rules, regulations and decisions of the Department and concerning changes in the state tax laws. 36 Del. Laws, c. 8, § 12; Code 1935, § 155; 30 […]
§ 363. Escheator. The Secretary of Finance shall act as Escheator of the State under the provisions of Chapter 11 of Title 12. Code 1852, § 1588; Code 1915, § 124; Code 1935, § 113; 42 Del. Laws, c. 57; 30 Del. C. 1953, § 366; 57 Del. Laws, c. 741, §§ 3B, 3D;
§ 364. Examinations to ascertain correctness of tax returns or taxable income. For the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxable, the Secretary of Finance may examine or cause to be examined, by any agent or designated representative, any […]
§ 365. Agents as special constables. The Secretary of Finance may constitute agents, field agents or other appointees special constables and as such they shall have and possess all the powers that are possessed by county constables under the laws of this State. 36 Del. Laws, c. 8, § 12; Code 1935, § 155; 30 […]
§ 366. Appeals. The Secretary of Finance shall have all rights of appeal to the Superior Court as are granted to any taxable under this title. 36 Del. Laws, c. 8, § 12; Code 1935, § 155; 30 Del. C. 1953, § 370; 57 Del. Laws, c. 741, §§ 3B, 3D;
§ 368. Secrecy of returns and information; penalty. (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for any officer or employee of the Department of Finance, or for any other officer or employee of this State who has access to tax returns or information from […]
§ 369. Required employee background checks. (a) All prospective employees, contractors, and any subcontractors thereof, of the Department who will have access to federal tax information shall obtain a background check as provided in subsection (c) of this section in order to be considered for employment to ensure compliance by the Department with § 6103(p)(4) […]
