Chapter 3

§ 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. ; Delaware General Assembly Judicial Executive Contact Twitter Help function submitSearch() { if (!window.location.origin) { window.location.origin = window.location.protocol + "//" + window.location.hostname + (window.location.port ? ':' + window.location.port : ''); } keyword = document.getElementById('srch-term').value; window.location.href = "/Search?query=" + keyword; } document.getElementById('srch-term').onkeyup = function (e) { if (e.keyCode == 13) { submitSearch(); } } § 321 Composition; appointment; term; qualifications. (a) The Tax Appeal Board shall consist of 5 members who shall be appointed by the Governor for terms of 3 years. The term of each member shall terminate at the end of said 3-year period, or until such member’s successor has been appointed and qualified. If any member of the Tax Appeal Board shall cease to serve for any reason prior to the end of the term, the Governor shall appoint a successor to serve for the remainder of the unexpired term. At least 1 member of the Board shall be a member of 1 of the major political parties, and at least 1 member of the Board shall be a member of the other major political party; provided, however, there shall be no more than a bare majority representation of 1 major political party over the other major political party. Any person not registered with a political party shall also be eligible for appointment as a member of the Board. (b) At least 2 of the members of the Board shall be attorneys-at-law, 1 of whom shall be appointed chairperson by the Governor. The other attorney shall be vice-chairperson to act in the absence or disability of the chairperson. The remainder of the Board shall be composed of 1 accountant and 2 members of the general public. 30 Del. C. 1953, §  321; 57 Del. Laws, c. 718, §  1 ; 60 Del. Laws, c. 173, §  1 ; 70 Del. Laws, c. 186, §  1 ; § 322 Salary. Each member of the Tax Appeal Board shall be paid a salary of $5,500 per year. The chairperson shall be paid an additional $500 per year. 30 Del. C. 1953, §  322; 57 Del. Laws, c. 718, §  1 ; 60 Del. Laws, c. 173, §  2 ; 65 Del. Laws, c. 348, §  107 ; 70 Del. Laws, c. 186, §  1 ; § 323 Secretary; quorum. (a) The Tax Appeal Board shall appoint a secretary who need not be a member of the Tax Appeal Board. The secretary shall maintain a record of all proceedings before the Tax Appeal Board. (b) A quorum for the transaction of business of the Tax Appeal Board shall be any 3 members, one of whom shall be an attorney. 30 Del. C. 1953, §  323; 57 Del. Laws, c. 718, §  1 ; § 324 Alternate attorney member. (a) Whenever a request in writing shall be addressed to the Governor by any attorney member of the Tax Appeal Board stating that the attorney is disqualified from participating in a particular matter or matters coming before the Tax Appeal Board, or that the attorney is unable because of illness, disability or other good reason to take part in such matter or matters, the Governor shall designate an attorney-at-law as a special attorney member of the Tax Appeal Board for such matter or matters only and such designee shall be deemed to be an attorney member of the Tax Appeal Board for all purposes concerning such matter or matters. (b) Any attorney so designated who renders service as such special member of the Tax Appeal Board shall be paid at the rate of $100 per diem for services. (c) This section shall be applicable to any matters over which the Tax Appeal Board has jurisdiction, whether pending at or prior to September 15, 1970, or at any time subsequent thereto. 30 Del. C. 1953, §  324; 57 Del. Laws, c. 718, §  1 ; 70 Del. Laws, c. 186, §  1 ; 84 Del. Laws, c. 42, § 1 ; § 325 Annual report; rules. (a) The Board shall submit an annual report to the Governor, as soon as practicable at the end of the fiscal year. The report shall be a public record, and be available to the public. The report shall summarize in detail the Board’s activities since the date of the last report. (b) The Board may, by proper rules, prescribe the procedures to be followed in hearings and appeals before it. 30 Del. C. 1953, §  325; 57 Del. Laws, c. 718, §  1 ; 60 Del. Laws, c. 173, §  3 ; § 326 Facilities and services. The Secretary of Finance shall provide office space, supplies, services and such other assistance as the Tax Appeal Board may require. 30 Del. C. 1953, §  326; 57 Del. Laws, c. 718, §  1 ; 69 Del. Laws, c. 64, §  115 ; § 327 Record of decisions; rules and rulings of the Tax Appeal Board. The Secretary of Finance shall maintain at the main office of the Department of Finance, and open to the inspection of the public, all decisions, rules and rulings of the Tax Appeal Board. These records shall be deemed published as required by this title. The record for good cause shown may be sealed by the Tax Appeal Board so as not to disclose the identity of the taxable. 30 Del. C. 1953, §  327; 57 Del. Laws, c. 718, §  1 ; 69 Del. Laws, c. 64, §  115 ; § 328 Reimbursement of expenses. Members of the Tax Appeal Board shall be entitled to receive their actual and necessary expenses while engaged in the performance of their duties. 30 Del. C. 1953, §  328; 57 Del. Laws, c. 718, §  1 ; § 329 Hearings and appeals. The Tax Appeal Board shall hear all appeals from determinations of the Director of all administrative protests including, but not necessarily limited to, determinations under §§ 525, 544 and 561 of this title, and such other statutes granting jurisdiction to the Board as may be hereafter enacted, and the Board may affirm, modify or reverse any such determination. 30 Del. C. 1953, §  329; 57 Del. Laws, c. 718, §  1 ; 66 Del. Laws, c. 120, §  1 ; 68 Del. Laws, c. 187, §  26 ; § 330 Subpoenas and attendance of witnesses. The Tax Appeal Board, for the purpose of its hearings, may issue subpoenas, compel the attendance of witnesses, administer oaths, take testimony and compel the production of pertinent books, payrolls, accounts, papers, records and documents, and in case any person summoned to testify or to produce any relevant or material evidence refuses to do so without reasonable cause, the Tax Appeal Board may certify the fact of any such refusal to the Superior Court of the county in which such hearing is held and such Superior Court may proceed against the person so refusing for contempt and may punish such person, if found guilty, in such manner as persons are punished for contempt of court. 30 Del. C. 1953, §  330; 57 Del. Laws, c. 718, §  1 ; § 331 Appeals from Tax Appeal Board decisions. (a) From any decision of the Tax Appeal Board, the taxable shall have the right of appeal to the Superior Court of the State in the county in which the hearing has been held; provided, however, that no appeal from such decision shall be received or entertained in the Superior Court unless notice of appeal is duly filed in the office of the Prothonotary thereof within 30 days after the date of the order entered upon such decision. The Tax Appeal Board may, upon good cause shown, extend the foregoing time (1) for an additional 30 days or (2) until disposition of any motion for a rehearing or to revise its decision. (b) Whenever, at any time prior to the Board’s issuance of a final order, the parties (including the Director of Revenue) to any appeal so stipulate, the Board’s order shall not be subject to appeal to the Superior Court, notwithstanding subsection (a) of this section. 30 Del. C. 1953, §  331; 57 Del. Laws, c. 718, §  1 ; 69 Del. Laws, c. 400, §  2 ; § 332 Frivolous or dilatory proceedings. Whenever it appears to the Tax Appeal Board that proceedings before it have been instituted or maintained by a taxpayer primarily for delay or that the taxpayer’s position in such proceedings is frivolous or without reasonable basis, damages in an amount not in excess of $5,000 shall be awarded to the State by the Board as part of the Board’s decision. Damages so awarded shall be paid upon notice and demand from the Secretary of Finance and shall be collected as part of tax. 66 Del. Laws, c. 101, §  1 ; § 333 Removal of tax appeals to the Superior Court. (a) Any appeal brought under § 329 of this title may be removed by the taxpayer or the Division of Revenue from the Tax Appeal Board to the Superior Court of this State as provided by this section. (b) No action may be removed by either party unless: (1) The total amount in controversy for all taxable periods which are the subject of the appeal exceeds $50,000 and a notice of removal has been filed by either party; or (2) The Tax Appeal Board (hereinafter “the Board”), on motion by 1 or more parties, in its discretion grants leave to remove the action. The Board’s determination grants leave to remove the action. (c) In the case of taxes determined under Chapter 11 of this title (other than taxes due under subchapter VII of said chapter), if the taxpayer is a resident of this State, the action being removed shall be removed to the Superior Court in and for the county of the taxpayer’s residence. In all other cases, the action being removed shall be removed to the Superior Court in and for New Castle County. (d) The person desiring to remove an action to the Superior Court shall file with the Tax Appeal Board a notice of such removal or a motion for leave to remove. A notice of removal must be filed within 60 days after the appeal is commenced and shall state the grounds for removal. A motion for leave to remove may be filed at any time prior to the matter being submitted to the Board for decision. (e) Upon the filing of a notice of removal or granting of a motion for leave to remove, the Board shall transmit all records in the appeal to the Superior Court in and for the county to which the action is removed. Except as otherwise provided in this section or as provided by Rule of the Superior Court, following the filing of such notice or the granting of such motion, the action shall continue as though it had commenced in Superior Court. (f) Trials of appeals removed under this section shall be to the Superior Court without a jury. (g) The taxpayer removing a case to the Superior Court pursuant to this section shall pay fees to the Superior Court as if the taxpayer had commenced the action in Superior Court. In the case of a motion for leave to remove, fees shall be paid as if the petitioner or petitioners had commenced the action in the Superior Court. (h) For purposes of this section: (1) “Amount in controversy” means: a. The portion of tax as reflected on a notice of proposed assessment or notice of disallowance of refund issued under § 521 or § 542 of this title which a taxpayer contests; plus b. Any interest reflected on said notice to the extent such interest is computed on the amount of tax which is contested; plus c. The amount of penalty as reflected on such notice which the taxpayer contests. (2) “Person” includes any natural person and any entity, including the Division of Revenue. (3) “Tax” includes any tax or fee governed by § 501 of this title, but shall not include any interest or penalty. (4) “Taxpayer” includes any person who is or may be liable for any tax. 69 Del. Laws, c. 400, §  1 ; § 334 Admission to practice before the Tax Appeal Board. The rules of any court of this State to the contrary notwithstanding, the Tax Appeal Board shall admit to practice before the Board the following individuals: (1) All attorneys admitted to practice by the Supreme Court of the State; (2) All accountants who have received a certificate as a certified public accountant granted by the Delaware State Board of Accountancy or its successor and all other accountants practicing within the State who are entitled to practice as enrolled agents before the Internal Revenue Service; (3) Attorneys-at-law and certified public accountants duly admitted to practice their respective professions by the appropriate authorities in other states, or the District of Columbia, or other accountants practicing outside the State who are entitled to practice as enrolled agents before the Internal Revenue Service upon application wherein good cause is shown (in the case of attorneys, in accordance with the Rules of the Delaware Supreme Court) upon admission by the Board pro hac vice for the purpose of representing parties appearing before the Board; (4) Any employee (including an attorney admitted to practice by the appropriate authority of another state or the District of Columbia) of a corporation that is a party to proceedings before the Board provided such employee is duly appointed by the corporation to undertake such representation and such representation is within the scope of the employee’s employment. (In the case of an attorney seeking admission to practice under this paragraph (4), the provisions of paragraph (3) of this section shall not apply); (5) Any other person who establishes, to the satisfaction of the Board, that the person is a citizen of the United States and of the State of Delaware, of good moral character and repute and possessed of the requisite qualifications to represent others in the preparation and trial of matters before this Board may be admitted to practice before the Board subject to such uniform requirements, interviews or examinations which the Board, by supplemental rule, may adopt; and (6) Any natural person appearing on that person’s own behalf. 69 Del. Laws, c. 400, §  3 ; 70 Del. Laws, c. 186, §  1 ; Delaware General Assembly Judicial Executive Contact Twitter Help function submitSearch() { if (!window.location.origin) { window.location.origin = window.location.protocol + "//" + window.location.hostname + (window.location.port ? ':' + window.location.port : ''); } keyword = document.getElementById('srch-term').value; window.location.href = "/Search?query=" + keyword; } document.getElementById('srch-term').onkeyup = function (e) { if (e.keyCode == 13) { submitSearch(); } } § 341 Bond [Repealed]. 30 Del. C. 1953, §  343; 57 Del. Laws, c. 741, §§  3B, 3D ; 70 Del. Laws, c. 186, §  1 ; repealed by 82 Del. Laws, c. 226, § 6, effective Feb. 10, 2020. ; Delaware General Assembly Judicial Executive Contact Twitter Help function submitSearch() { if (!window.location.origin) { window.location.origin = window.location.protocol + "//" + window.location.hostname + (window.location.port ? ':' + window.location.port : ''); } keyword = document.getElementById('srch-term').value; window.location.href = "/Search?query=" + keyword; } document.getElementById('srch-term').onkeyup = function (e) { if (e.keyCode == 13) { submitSearch(); } } § 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 Revenue, may authorize and direct their disposal or destruction. 30 Del. C. 1953, §  351; 59 Del. Laws, c. 147, §  1 ; 68 Del. Laws, c. 187, §  24 ; 69 Del. Laws, c. 188, §  3 ; § 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 investigation that the potential recovery or administrative costs of collection would not warrant further collection efforts and: (1) The debtor has received a discharge in bankruptcy with respect to the taxable periods in question; (2) The debtor is deceased and reasonable additional collection measures will not cause the debt to be collected from the assets of the debtor or the debtor’s estate; (3) The taxes are debts of a business that is no longer in business and the Director is unable to find that either the business or any other person responsible for the debts has assets from which the debt may be paid; or (4) The debt has been outstanding on the records of the Division of Revenue for more than 6 years. 30 Del. C. 1953, §  352; 59 Del. Laws, c. 147, §  1 ; 74 Del. Laws, c. 159, §  1 ; § 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, 3D ; § 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, modify or conflict with any law of this State, or the reasonable implications thereof. 36 Del. Laws, c. 8, §  12 ; Code 1935, §  155; 30 Del. C. 1953, §  355; 57 Del. Laws, c. 741, §  3D ; 67 Del. Laws, c. 344, §  9 ; 70 Del. Laws, c. 186, §  1 ; § 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. 1953, §  356; 57 Del. Laws, c. 47, §  1 ; 57 Del. Laws, c. 741, §§  3B, 3D, 3F ; 67 Del. Laws, c. 292, §  2 ; § 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 the purpose of filing such tax returns as may be due for that tax year. (b) The Director of Revenue shall mail a blank return to any individual taxpayer who filed a tax return under Chapter 11 of this title in the preceding year, unless 1 of the following applies to the tax return: (1) It was prepared by a paid tax preparer. (2) It was prepared with a 2-D bar code or other electronic preparation media. (3) It was filed in a manner other than by submission of a paper return. 36 Del. Laws, c. 8, §  12 ; Code 1935, §  155; 30 Del. C. 1953, §  357; 57 Del. Laws, c. 47, §  2 ; 57 Del. Laws, c. 741, §  3D ; 67 Del. Laws, c. 292, §  1 ; 70 Del. Laws, c. 186, §  1 ; 72 Del. Laws, c. 113, §  1 ; 74 Del. Laws, c. 158, §  1 ; 75 Del. Laws, c. 386, §  1 ; 81 Del. Laws, c. 292, § 1 ; § 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 or before September 1, an estimate of revenues to be received during the current fiscal year from the income tax and the franchise tax and shall submit biennially to the Governor, on or before September 1, an itemized estimate of the sums required for the maintenance of the Department of Finance. 36 Del. Laws, c. 8, §  12 ; 37 Del. Laws, c. 9, §  2 ; Code 1935, §  155; 45 Del. Laws, c. 10, §  9 ; 30 Del. C. 1953, §  360; 57 Del. Laws, c. 741, §§  3B, 3D ; § 358 Bonds of Department employees [Repealed]. 36 Del. Laws, c. 8, §  12 ; Code 1935, §  155; 30 Del. C. 1953, §  361; 57 Del. Laws, c. 741, §§  3B, 3D ; 70 Del. Laws, c. 186, §  1 ; repealed by 84 Del. Laws, c. 366, § 1, effective Aug. 15, 2024. ; § 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 as provided herein, and notwithstanding the provisions of § 368 of this title, the Secretary of Finance shall prepare, maintain, and publish on the Division of Revenue Internet Website, 2 lists of taxpayers owing unpaid tax and additions to tax finally determined to be due under Title 30 for: a. Personal income tax; and b. Business taxes administered by the Department of Finance, including employee withholding tax. (2) Contents of lists. — Each list shall consist of the 100 taxpayers owing to this State the greatest amount of unpaid tax and additions to tax, as modified by paragraph (b)(6) of this section, and shall contain the name and address of each such taxpayer, the total by type and amount of tax and additions to tax due and the date the amount was finally determined to be due. In the case of entities other than natural persons, the list may also name any persons who were at least 25% owners or beneficial owners or who were responsible officers of such entity at or after the time the liability was created. (3) Administration. — a. Each list shall be updated on a quarterly basis; and b. Notwithstanding paragraph (b)(7)a. of this section, each newly updated list shall not include the names of taxpayers that have appeared on previous versions of the same list unless: 1. A separate instance of unpaid tax or additions to tax, which ranks the taxpayer’s new liability, subsequent to the publishing of the prior quarter’s list, among the 100 largest; or 2. At least 1 year has elapsed since the taxpayer appeared on the list and, in the Director’s judgment, returning the taxpayer to the list will significantly increase the likelihood of payment. (4) Limitations. — No taxpayer shall be included on the aforesaid list until: a. The overdue liability has been reduced to a judgment under § 554 of this title; and b. Sixty days have elapsed following the date of mailing a notice by certified mail to the taxpayer, taxpayer’s owners, beneficial owners or officers, as the case may be, of the Secretary’s intent to include that taxpayer’s name and other required information on the list to be published. (5) Exceptions. — No taxpayer shall be included in the published list if: a. The taxpayer has since the mailing of the notice, paid the liability in full, or entered into a written agreement with the Division for payment of the delinquency; or b. The total liability for all taxes and additions to tax is less than $1,000. (6) Calculating the amount of tax and additions to tax to be listed. For the exclusive purpose of ascertaining a taxpayer’s inclusion on the published list, in calculating the amount of tax and additions to tax, there shall be excluded any amount of tax or addition to tax which: a. Has been determined to be uncollectible pursuant to § 352 of this title; or b. Is the subject of an agreement between the Secretary and the taxpayer for installment payment of the amount due and which is not in default by a period of 31 days; or c. Is subject to stay of collection pursuant to the Bankruptcy Code of the United States [11 U.S.C. § 101 et seq.]; or d. Has, in the discretion of the Secretary or the Secretary’s delegate and in the interests of justice, been deferred from collection for no more than 90 days for the purpose of researching whether or not an error has occurred in calculating the amount due; or e. The Director, in the Director’s discretion, and after receipt of a taxpayer’s written request and statement of reasonable cause, and with the written approval of the Secretary of Finance, has deemed to result from extraordinary circumstances. (7) Compliance adjustment. — a. Taxpayers appearing on the above list shall be removed therefrom within 30 days of the receipt of full payment of the delinquent liability or entering into a written agreement with the Division for payment of the delinquency. b. Any issuance of bad check or breach of said agreement may result in the taxpayer’s name being immediately returned to the published list. (8) Regulations. — The Department may promulgate rules and regulations necessary to implement 75 Del. Laws, c. 406. (9) Any disclosure made by the Secretary under paragraphs (b)(1) and (b)(2) of this section, in a good faith effort to comply with paragraphs (b)(3)-(7) of this section, shall not be considered a violation of any statute prohibiting disclosure of taxpayer information. 36 Del. Laws, c. 8, §  12 ; Code 1935, §  155; 30 Del. C. 1953, §  362; 57 Del. Laws, c. 741, §§  3B, 3D ; 75 Del. Laws, c. 406, §  1 ; § 360 List of income tax taxables [Repealed]. Repealed by 50 Del. Laws, c. 443, § 1, effective July 14, 1955. § 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 Del. C. 1953, §  365; 57 Del. Laws, c. 741, §§  3B, 3D ; § 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 books, papers, records or memoranda bearing upon the matters required to be included in a return and may by summons require the attendance of the taxable or of any other person having knowledge in the premises and may take testimony and require proof material for the investigation, with power to administer oaths to such person or persons. All banks, trust companies and brokers, when required by the Secretary, shall allow a representative of the Department of Finance to verify all accounts and records pertaining to the income of any taxable. 36 Del. Laws, c. 8, §  12 ; Code 1935, §  155; 30 Del. C. 1953, §  368; 57 Del. Laws, c. 741, §§  3B, 3D ; § 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 Del. C. 1953, §  369; 57 Del. Laws, c. 741, §§  3B, 3D ; 70 Del. Laws, c. 186, §  1 ; § 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 ; § 367 False statements [Repealed]. Repealed by 69 Del. Laws, c. 369, § 2, effective July 12, 1994. § 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 tax returns under this title (other than Chapters 30 [except §§ 3004 and 3005], 51 and 52) to disclose or make known to any person in any manner the amount of income or any particulars set forth or disclosed in any report or return required under this title (other than Chapters 30 [except §§ 3004 and 3005], 51 and 52) including any copy of any portion of a federal income or estate tax return or report, or any information on a federal return or report which is required to be attached to or included in a state tax return. (b) Nothing in this section shall be construed to prohibit the publication of statistics classified so as to avoid identification of specific taxpayers, or to prohibit the disclosure of the tax return or return information of any taxpayer to such person or persons as the taxpayer may designate in a written request or consent to such disclosure. (c) For purposes of this section, the term “officer or employee” shall include present and former officers and employees, and any person or persons employed or retained by the State on an independent contractor basis, or any subcontractors thereof. The term “return” or “report” shall include reports of the Internal Revenue Service or other competent federal authority containing tax return information. (d) Any violation of this section shall be a misdemeanor, punishable upon conviction by a fine not to exceed $1,000, or imprisonment not to exceed 6 months, or both. The Superior Court shall have exclusive original jurisdiction over such misdemeanor. (e) For purposes of this section, the terms “return” and “return information” shall not be construed to include any information appearing on or to appear on the face of a current or former license required to be displayed under § 2109 of this title or the name or mailing address of the licensee of the current or former license. (f) Refunds. — The Director may disclose taxpayer identity information to the press and other media for the purpose of notifying persons entitled to tax refunds when the Director, after reasonable effort and lapse of time, has been unable to locate such persons. 67 Del. Laws, c. 40, §  1 ; 73 Del. Laws, c. 123, §  1 ; 81 Del. Laws, c. 103, § 1 ; 85 Del. Laws, c. 301, § 1 ; § 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) of the Internal Revenue Code of 1986 (26 U.S.C. § 6103(p)(4)) and IRS Publication 1075 and any successor statutory provisions or IRS publications. (b) All current employees, contractors, and any subcontractors thereof, of the Department who have access to federal tax information shall be required to submit to subsequent background checks as provided in subsection (c) of this section not less frequently than once every 5 years to ensure compliance by the Department with IRS Publication 1075. (c) A person required to obtain a background check under this chapter shall submit fingerprints and other necessary information to the State Bureau of Identification in order to obtain all of the following: (1) A report of the person’s entire criminal history record from the State Bureau of Identification or a statement that the State Bureau of Identification Central Repository contains no such information relating to that person. (2) A report of the person’s entire federal criminal history record from the Federal Bureau of Investigation pursuant to Federal Bureau of Investigation appropriation of Title II of Public Law 92-544 (28 U.S.C. § 534) or a statement that the Federal Bureau of Investigation’s records contain no such information relating to that person. (d) The State Bureau of Identification shall be the intermediary for the purpose of subsection (c) of this section and shall forward all information required by subsections (a) and (b) of this section to the Department. (e) The Department may adopt such standards for screening the background checks required by this section as the Department shall determine appropriate. 81 Del. Laws, c. 103, § 2 ; 83 Del. Laws, c. 323, § 3 ; Delaware General Assembly Judicial Executive Contact Twitter Help function submitSearch() { if (!window.location.origin) { window.location.origin = window.location.protocol + "//" + window.location.hostname + (window.location.port ? ':' + window.location.port : ''); } keyword = document.getElementById('srch-term').value; window.location.href = "/Search?query=" + keyword; } document.getElementById('srch-term').onkeyup = function (e) { if (e.keyCode == 13) { submitSearch(); } } § 375 Furnishing of bonds by foreign persons or firms. (a) Any nonresident person or firm, whether incorporated or not, either doing business in this State, so as to be subject to Delaware income tax or state occupational or business licenses, or having employees or agents performing labor or services in this State, so as to subject such employees or agents to Delaware income tax and such employer to Delaware income tax withholdings and to the Delaware Unemployment Compensation Law, shall file a surety bond with the Department of Finance, payable to the State, to guarantee the payment of state income taxes, state occupational or business licenses, unemployment compensation contributions and income taxes withheld from wages of employees, together with any penalties and interest thereon, the form and contents of such bond and the amount thereof to be approved and fixed by the Department of Finance in such amount as shall be sufficient to protect the tax revenues of the State, except as otherwise provided in this section. (1) The amount of the surety bond to be required of any nonresident contractor or subcontractor required to be licensed under Chapter 25 of this title shall be as follows: 6% of the contract or subcontract price on all contracts of $20,000 or more, or 6% of contractor’s or subcontractor’s estimated cost-and-profit under a cost-plus contract of $20,000 or more. When the aggregate of 2 or more contracts in 1 calendar year is $20,000 or more, the amount of the bond or bonds shall be 6% of the aggregate amount of such contracts. The Division of Revenue may by regulation prescribe cash bonds in lieu of the foregoing and shall deposit such cash bonds in a special fund of the State to be established for this purpose. (2) The surety bond shall be filed before construction is begun in this State by the nonresident contractor or subcontractor on any contract the price of which is $20,000 or more, or the estimated cost and profit of which is $20,000 or more, and before construction is begun in this State by such nonresident contractor or subcontractor on any contract for less than $20,000 when the amount of the contract when aggregated with any other contracts on which construction was begun by such nonresident contractor or subcontractor in the same calendar year equals or exceeds $20,000. (3) If the Department concludes that no bond is necessary to protect the tax revenue of this State, the requirements of this section may be waived in whole or in part by the Secretary of Finance or the Secretary’s designated departmental representative. Any bond issued pursuant to this section shall remain in force until the liability thereunder is released by the Secretary or the Secretary’s designated departmental representative. (b) Any person or firm subject to this section shall notify the Department of the termination of business within this State within 20 days after such termination or, as to a construction contractor or subcontractor, within 20 days after the completion of every such construction project in this State. (c) In the case of any person or firm failing or refusing to comply with this section, there shall be assessed by the Secretary of Finance a civil penalty of not more than $10,000 for each such occurrence. (d) Any person or firm who wilfully or knowingly fails or refuses to comply with this section shall be guilty of a misdemeanor and shall upon conviction be punishable by a fine not to exceed $3,000, or imprisonment not to exceed 6 months, or both. (e) The definition of the terms “nonresident contractor” or “subcontractor” as used in paragraphs (a)(1) and (2) of this section is the same as defined at § 2501 of this title. (f) As to each specific construction project in this State, upon the request of the nonresident engaged as a contractor or subcontractor within the meaning of subsection (e) of this section who establishes to the satisfaction of the Department that such nonresident is in compliance with all the provisions of this section applicable to such nonresident, the Department shall issue to such nonresident a certificate of compliance on a form prescribed by the Department. (g) In lieu of the surety bond required under subsection (a) of this section, the Director of Revenue may accept bank letters of credit in the amount specified by and subject to the same conditions as contained in that subsection; provided, however, that any such letter is in a form approved by the Director, is issued or confirmed by a bank meeting whatever requirements the Director may by regulation prescribe, and the Director is satisfied that the letter is sufficient to protect the tax revenue of the State. 30 Del. C. 1953, §  375; 55 Del. Laws, c. 244, §  1 ; 57 Del. Laws, c. 194 ; 57 Del. Laws, c. 741, §§  3B-3D ; 65 Del. Laws, c. 476, §§  1-5 ; 67 Del. Laws, c. 40, §§  10, 13, 14 ; 70 Del. Laws, c. 186, §  1 ; § 376 Time for performing certain acts postponed by reason of service in combat zone. (a) In the case of an individual serving in the armed forces of the United States, or serving in support of such armed forces, in an area designated by the President of the United States by Executive Order as a “combat zone” for purposes of § 112 of the Internal Revenue Code [26 U.S.C. § 112], at any time during the period designated by the President by Executive Order as the period of combatant activities in such zone for purposes of such section, or hospitalized as a result of injury received while serving in such an area during such time, the period of service in such area, plus the period of continuous hospitalization attributable to such injury, and the next 195 days thereafter, shall be disregarded in determining under this title (other than Chapters 30, 51 and 52), in respect of any tax liability (including any interest, penalty, additional amount or addition to the tax) of such individual: (1) Whether any of the following acts was performed within the time prescribed therefor: a. Filing any return of income or estate tax (except income tax withheld at source); b. Payment or any income or estate tax (except income tax withheld at source) and/or any installment thereof or any other liability to the State in respect thereof; c. Filing a protest with the Director of Revenue or filing a petition with the Tax Appeal Board to appeal a determination of the Director or filing an appeal of a decision rendered by the Tax Appeal Board; d. Allowance of a credit or refund of any tax; e. Filing a claim for credit or refund of any tax; f. Assessment of any tax; g. Giving or making any notice or demand for the payment of any tax, or with respect to any liability to the State in respect of any tax; h. Collection of the amount of any liability in respect of any tax; i. Bringing suit or commencing any action, including the filing of any certificate or warrant, by the State or any officer on its behalf, in respect of any liability in respect of any tax; and j. Any other act required or permitted under this title (other than Chapters 30, 51 and 52) specified in regulations prescribed under this section by the Director of Revenue; (2) The amount of any credit or refund (including interest). (b) The provisions of this section shall also apply to the spouse of any individual entitled to the benefits of subsection (a) of this section. Except in the case of the combat zone designated for purposes of the Vietnam conflict, the preceding sentence shall not cause this section to apply to any spouse for any taxable year beginning more than 2 years after the date designated under the Internal Revenue Code as the date of termination of combatant activities in a combat zone. (c) The period of service in the area referred to in subsection (a) of this section shall include the period during which an individual entitled to benefits under subsection (a) of this section is in a missing status, within the meaning of § 6013(f)(3) of the Internal Revenue Code [26 U.S.C. § 6013(f)(3)], or a successor provision. (d) Exceptions: (1) Notwithstanding the provisions of subsection (a) of this section, any action or proceeding authorized by §§ 1220 and 1221 [repealed] of this title, or successor provisions (regardless of the taxable year for which the tax arose), as well as any other action or proceeding authorized by law in connection therewith, may be taken, begun or prosecuted. In any other case in which the Director of Revenue determines that collection of the amount of any assessment would be jeopardized by delay, the provisions of subsection (a) of this section shall not operate to stay collection of such amount as authorized by law. There shall be excluded from any amount assessed or collected pursuant to this paragraph (d)(1) the amount of interest, penalty, additional amount and addition to tax, if any, in respect of the period disregarded under subsection (a) of this section. In any case to which this paragraph (d)(1) relates, if the Director of Revenue is required to give any notice to, or make any demand upon, any person, such requirement shall be deemed to be satisfied if the notice or demand is prepared and signed, in any case in which the address of such person last known to the Director is in any area for which United States post offices, under instructions of the Postmaster General are not, by reason of combatant activities, accepting mail for delivery at the time the notice or demand is signed. In such case the notice or demand shall be deemed to have been given or made upon the date it is signed. (2) The assessment or collection of any tax or of any liability to the State in respect of any tax, or any action or proceeding by or on behalf of the State in connection therewith, may be made, taken, begun or prosecuted in accordance with law, without regard to the provisions of subsection (a) of this section, unless prior to such assessment, collection, action or proceeding it is ascertained that the person concerned is entitled to the benefits of subsection (a) of this section. 68 Del. Laws, c. 22, §  1 ; 71 Del. Laws, c. 353, §  12 ; 71 Del. Laws, c. 385, §  2 ; Delaware General Assembly Judicial Executive Contact Twitter Help function submitSearch() { if (!window.location.origin) { window.location.origin = window.location.protocol + "//" + window.location.hostname + (window.location.port ? ':' + window.location.port : ''); } keyword = document.getElementById('srch-term').value; window.location.href = "/Search?query=" + keyword; } document.getElementById('srch-term').onkeyup = function (e) { if (e.keyCode == 13) { submitSearch(); } }