Delaware Code > Title 30 > Chapter 5 > Subchapter VI – Miscellaneous
Current as of: 2023 | Check for updates
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Other versions
| § 581 | Inspection of returns by federal, state and local officials |
| § 581 v2 | Inspection of returns by federal, state and local officials |
Terms Used In Delaware Code > Title 30 > Chapter 5 > Subchapter VI - Miscellaneous
- Department: means the Department of Finance. See Delaware Code Title 30 Sec. 101
- Director: means the Director of the Division of Revenue or the Secretary of Finance of the State. See Delaware Code Title 30 Sec. 502
- Division of Revenue: means the Division of Revenue of the Department of Finance of the State. See Delaware Code Title 30 Sec. 502
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302