Del. Code Ann. tit. 4, § 310
All moneys received by the Commissioner must be paid to state bank accounts custodied with the Office of the State Treasurer. The Commissioner shall maintain a record of all receipts and make records available to the Department of Finance, Division of Accounting, upon request.
38 Del. Laws, c. 18, § 11; 40 Del. Laws, c. 24, § 1; Code 1935, § 6140(1); 42 Del. Laws, c. 77, §§ 1-3; 4 Del. C. 1953, § 311; 59 Del. Laws, c. 107, § 9; 67 Del. Laws, c. 109, § 5; 72 Del. Laws, c. 486, § 7; 85 Del. Laws, c. 269, § 3