https://openjurist.org/state-code/de/30/toc/30.c5.sc06
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Title 30 — State Taxes
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Procedure, Administration and Enforcement
Subchapter
Miscellaneous
Del. Code tit. 30, § 581
— Inspection of returns by federal, state and local officials
Del. Code tit. 30, § 582
— Lodging tax collection