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Delaware Code

IV

Secretary of Finance; Powers and Duties

351Preservation of returns and destruction of records 352Accounts receivable 353Record of decisions, rules and rulings of Department 354Rules, regulations and enforcement 355Tax return forms 356Mailing tax return forms 357Reports to Governor and General Assembly 358Bonds of Department employees [Repealed]359Publication of tax information 360List of income tax taxables [Repealed]361Enforcement of penalties 362Advisory board 363Escheator 364Examinations to ascertain correctness of tax returns or taxable income 365Agents as special constables 366Appeals 367False statements [Repealed]368Secrecy of returns and information; penalty [Effective until Aug. 23, 2026]368Secrecy of returns and information; penalty [Effective Aug. 23, 2026]369Required employee background checks