Delaware § 6425 Department of Finance

Delaware Statutes

§ 6425 — Department of Finance

Delaware § 6425

Title29

PartBudget, Fiscal, Procurement and Contracting Regulations

Ch. 64BUDGET APPROPRIATION BILL POLICIES AND PROCEDURES

This text of Delaware § 6425 (Department of Finance) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 29, § 6425 (2026).

Text

(a)The Department of Finance, Division of Revenue, is authorized to maintain an appropriated special fund dedicated to the collection of delinquent taxes. The positions authorized to be funded through this account and all associated expenditures made from this account shall be for the purpose of collection of delinquent taxes. All collections on cases which have been referred to the Division’s Bureau of Tax Collections shall be deposited to this special fund until the amount deposited shall reach $350,000. Unencumbered balances on June 30 of each fiscal year, in excess of $50,000, shall be deposited into the General Fund.

(b)The Director of the Division of Revenue shall submit to the Controller General a report detailing expenditures from this account and revenues generated as a result

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(a) The Department of Finance, Division of Revenue, is authorized to maintain an appropriated special fund dedicated to the collection of delinquent taxes. The positions authorized to be funded through this account and all associated expenditures made from this account shall be for the purpose of collection of delinquent taxes. All collections on cases which have been referred to the Division’s Bureau of Tax Collections shall be deposited to this special fund until the amount deposited shall reach $350,000. Unencumbered balances on June 30 of each fiscal year, in excess of $50,000, shall be deposited into the General Fund.

(b) The Director of the Division of Revenue shall submit to the Controller General a report detailing expenditures from this account and revenues generated as a result of expenditures from the account. Said report shall be submitted by January 1 of each year for the preceding fiscal year.