Home/Delaware/Statutes/Title: 9/Part: County Taxes/Ch. 84: RECEIVERS OF TAXES AND COUNTY TREASURERS/Subch.: Duties/§ 8423
Delaware Statutes

§ 8423 — Collection of capitation tax

Delaware § 8423
JurisdictionDelaware
Title9
PartCounty Taxes
Ch. 84RECEIVERS OF TAXES AND COUNTY TREASURERS
Subch.Duties

This text of Delaware § 8423 (Collection of capitation tax) 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. 9, § 8423 (2026).

Text

The receiver of taxes and county treasurer or director of finance shall have the same power to enforce the payment of the capitation tax as he or she has for the collection of county taxes.

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Legislative History

21 Del. Laws, c. 23, § 3 ; Code 1915, § 1243; Code 1935, § 1474; 9 Del. C. 1953, § 8423; 70 Del. Laws, c. 186, § 1

Nearby Sections

15
§ 8405
Compensation
§ 8408
Duty to turn over records and moneys to successor
§ 8421
Responsibility for collection of all taxes
§ 8422
Collection of school taxes
§ 8423
Collection of capitation tax
§ 8424
Duty to collect taxes within 1 year from date of warrant
§ 8425
Certificate before final settlement
§ 8426
Annual settlement
§ 8427
Deposit of funds
§ 8428
Custodian of county funds; duty to demand and receive moneys
§ 8429
Payments of witness and juror fees
§ 8430
Application of moneys received; accounting
§ 8431
Withholding of allowances to officers
§ 8432
Power to require assistance in New Castle County
§ 8433
Duties and liability of retiring officers with respect to uncollected taxes
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Bluebook (online)
Delaware § 8423, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/9/8423.