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Delaware Code Title 30. State Taxes § 548. Paid tax preparers;  required information on returns and claims for refund

Current as of January 01, 2026 | Updated by Findlaw Staff

Any return or claim for refund prepared by a paid tax preparer, as that term is defined under § 502(b) in this title, shall be signed by the paid tax preparer and shall bear the paid tax preparer's tax identification number.

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Cite this article: FindLaw.com - Delaware Code Title 30. State Taxes § 548. Paid tax preparers;  required information on returns and claims for refund - last updated January 01, 2026 | https://codes.findlaw.com/de/title-30-state-taxes/de-code-sect-30-548/

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