reglab/housing_qa huggingface dataset:
30 DE Code § 303. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter I. General Provisions|§ 303. Payment of receipts.

§ 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;
30 DE Code § 304. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter I. General Provisions|§ 304. Expenses of Department personnel.

§ 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;
30 DE Code § 305. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter I. General Provisions|§ 305. Notice by Division of Accounting of payments to business associations.

§ 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.;
30 DE Code § 306. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter I. General Provisions|§ 306. Taxpayer identification number.

§ 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.;
30 DE Code § 321. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter II. Tax Appeal Board|§ 321. Composition; appointment; term; qualifications.

§ 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;
30 DE Code § 322. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter II. Tax Appeal Board|§ 322. Salary.

§ 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;
30 DE Code § 323. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter II. Tax Appeal Board|§ 323. Secretary; quorum.

§ 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;
30 DE Code § 324. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter II. Tax Appeal Board|§ 324. Alternate attorney member.

§ 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 has disqualified himself or herself 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;
30 DE Code § 325. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter II. Tax Appeal Board|§ 325. Annual report; rules.

§ 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;
30 DE Code § 326. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter II. Tax Appeal Board|§ 326. Facilities and services.

§ 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;
30 DE Code § 327. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter II. Tax Appeal Board|§ 327. Record of decisions; rules and rulings of the Tax Appeal Board.

§ 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;
30 DE Code § 328. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter II. Tax Appeal Board|§ 328. Reimbursement of expenses.

§ 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;
30 DE Code § 329. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter II. Tax Appeal Board|§ 329. Hearings and appeals.

§ 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;
30 DE Code § 330. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter II. Tax Appeal Board|§ 330. Subpoenas and attendance of witnesses.

§ 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;
30 DE Code § 331. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter II. Tax Appeal Board|§ 331. Appeals from Tax Appeal Board decisions.

§ 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;
30 DE Code § 332. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter II. Tax Appeal Board|§ 332. Frivolous or dilatory proceedings.

§ 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;
30 DE Code § 334. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter II. Tax Appeal Board|§ 334. Admission to practice before the Tax Appeal Board.

§ 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, 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;
30 DE Code § 351. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter IV. Secretary of Finance; Powers and Duties|§ 351. Preservation of returns and destruction of records.

§ 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;
30 DE Code § 352. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter IV. Secretary of Finance; Powers and Duties|§ 352. Accounts receivable.

§ 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;
30 DE Code § 353. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter IV. Secretary of Finance; Powers and Duties|§ 353. Record of decisions, rules and rulings of Department.

§ 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;
30 DE Code § 354. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter IV. Secretary of Finance; Powers and Duties|§ 354. Rules, regulations and enforcement.

§ 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;
30 DE Code § 355. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter IV. Secretary of Finance; Powers and Duties|§ 355. Tax return forms.

§ 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;
30 DE Code § 356. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter IV. Secretary of Finance; Powers and Duties|§ 356. Mailing tax return forms.

§ 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;
30 DE Code § 357. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter IV. Secretary of Finance; Powers and Duties|§ 357. Reports to Governor and General Assembly.

§ 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;
30 DE Code § 358. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter IV. Secretary of Finance; Powers and Duties|§ 358. Bonds of Department employees.

§ 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 be paid by the Department of Revenue out of moneys appropriated for that purpose. 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;
30 DE Code § 361. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter IV. Secretary of Finance; Powers and Duties|§ 361. Enforcement of penalties.

§ 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;
30 DE Code § 362. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter IV. Secretary of Finance; Powers and Duties|§ 362. Advisory board.

§ 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;
30 DE Code § 363. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter IV. Secretary of Finance; Powers and Duties|§ 363. Escheator.

§ 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;
30 DE Code § 364. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter IV. Secretary of Finance; Powers and Duties|§ 364. Examinations to ascertain correctness of tax returns or taxable income.

§ 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;