Paid tax preparers; required information on returns and claims for refund.

Del. Code tit. 30, § 548
in effect
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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.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c005/sc03/index.htmlFetched: 10/4/2026

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