Delaware Statutes
§ 527 — Evidence of related federal determination
Delaware·Title 30·Part General Provisions; State Tax Agencies; Procedure and Enforcement·Ch. 5 PROCEDURE, ADMINISTRATION AND ENFORCEMENT·Subch. Procedure and Administration
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
Enforcement