(a) The Department of Finance may adopt regulations or policies and procedures to administer, enforce, and implement this subchapter. (b) A provider or seller shall remit the behavioral health crisis intervention services surcharge on forms authorized by the Director of the Division of Revenue. (c) Subject to this chapter, the Department of Finance may make agreements with a provider or seller relating to collecting and remitting surcharges. (d) To the extent practicable, the audit, appeal, and other administrative provisions of Chapters 3 and 5 of Title 30 apply to the administration of the behavioral health crisis intervention services surcharge.84 Del. Laws, c. 168, § 1;
Delaware Legal Code