Delaware Code Title 30 Sec. 565 – Priorities among requests to intercept or reduce refunds
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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.
Terms Used In Delaware Code Title 30 Sec. 565
- Director: means the Director of the Division of Revenue or the Secretary of Finance of the State. See Delaware Code Title 30 Sec. 502
- State: means a state of the United States, the District of Columbia, Puerto Rico, The United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 30 Sec. 502
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502