§ 10105

The Secretary and, to the extent the collection of surcharges under this chapter is delegated to or performed by the Director of Revenue, each is authorized to adopt such regulations as are necessary to carry out the purpose of this subchapter and subchapter II of this chapter.73 Del. Laws, c. 115, § 9; 74 Del. Laws, c. 137, § 4; 79 Del. Laws, c. 332, § 1;