Del. Code tit. 30 § 565

Current through 2024 Legislative Session Act Chapter 510

Section 565 - Priorities among requests to intercept or reduce refunds

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.

30 Del. C. § 565

71 Del. Laws, c. 386, § 2.;