Each such municipality is authorized to promulgate and enforce such regulations as it deems necessary for the assessment, collection and enforcement of such tax.22 Del. C. 1953, § 904; 57 Del. Laws, c. 11; 58 Del. Laws, c. 14.;
Delaware Legal Code
§ 904
Delaware Title 22 — Delaware law
Source: https://delcode.delaware.gov/title22/c009/index.html· Version 2026