Delaware Code § 30-501

Application of this chapter
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For tax periods beginning on or after January 1, 1992, except where in conflict with a specific provision within another chapter of this
title or, where applicable, a specific provision of Title 4 or Title 16 or a rule of the Delaware Alcoholic Beverage Control Commission or
the Marijuana Commissioner, this chapter shall govern the administration, procedures and enforcement of the State revenue laws provided
for under Parts II, III, IV (except Chapters 51 and 52), V, and VI of this title; subchapter VII of Chapter 5 and subchapter VII of Chapter
13 of Title 4; and Chapter 101 of Title 16.

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