Delaware Statutes
§ 527 — Evidence of related federal determination
Delaware § 527
JurisdictionDelaware
Title30
PartGeneral Provisions; State Tax Agencies; Procedure and Enforcement
Ch. 5PROCEDURE, ADMINISTRATION AND ENFORCEMENT
Subch.Procedure and Administration
This text of Delaware § 527 (Evidence of related federal determination) 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. 30, § 527 (2026).
Text
A federal administrative determination of issues raised in a proceeding under § 523 or § 544 of this title shall be admissible as presumptive evidence in such proceeding, but such determination shall not be conclusive.
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Legislative History
68 Del. Laws, c. 187, § 1
Nearby Sections
15
§ 5201
Short title§ 5202
Definitions§ 5203
Rate of tax§ 5205
Tax due date§ 5206
Deposits of revenue§ 5209
Average consumption§ 5210
Records§ 5212
Imposition of tax§ 5213
EnforcementCite This Page — Counsel Stack
Bluebook (online)
Delaware § 527, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/527.