Delaware § 565 Priorities among requests to intercept or reduce refunds

Delaware Statutes

§ 565 — Priorities among requests to intercept or reduce refunds

Delaware·Title 30·Part General Provisions; State Tax Agencies; Procedure and Enforcement·Ch. 5 PROCEDURE, ADMINISTRATION AND ENFORCEMENT·Subch. Enforcement

The Director of Revenue shall honor the claims for collection of debts owed to certain state agencies pursuant to § 545 of this title and requests to intercept refunds by other claimant governments pursuant to § 558(b) of this title in the following order:

(1)A refund intercept to collect unpaid taxes and additions to tax of this State,

(2)A claim pursuant to a notice of a claimant agency of this State pursuant to § 545 if this title, and

(3)A request by a claimant government for intercept of a refund pursuant to § 558(b) of this title.

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The Director of Revenue shall honor the claims for collection of debts owed to certain state agencies pursuant to § 545 of this title and requests to intercept refunds by other claimant governments pursuant to § 558(b) of this title in the following order:

(1) A refund intercept to collect unpaid taxes and additions to tax of this State,

(2) A claim pursuant to a notice of a claimant agency of this State pursuant to § 545 if this title, and

(3) A request by a claimant government for intercept of a refund pursuant to § 558(b) of this title.

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