Delaware Code § 30-5407

Enforcement; rules and regulations
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The Department of Finance shall enforce this subchapter and may adopt and enforce rules and regulations relating to:
(1) The method and means to be used in affixing or cancelling of stamps in substitution for, or in addition to, the method and means
provided in this subchapter;
(2) The denominations and sale of stamps;
(3) Any other matter or thing pertaining to the administration and enforcement of this subchapter.

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