This regulation is issued pursuant to the authority vested in the Commissioner pursuant to 18 Del.C. § 311, 18 Del.C. § 1720, 18 Del.C. Chs. 33, 35 and 36, 29 Del.C. Ch. 101 and in response to 26 CFR 54.9833-1, 29 CFR 2590.736, 45 CFR 146.125 and 45 CFR 148.120.
18 Del. Admin. Code § 1320-2.0