Delaware Code § 30-301

General powers of Department
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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.)

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