Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 352
Accounts receivable
The Secretary of Finance may authorize the Director of Revenue to write off and remove from active collection any account receivable arising from the assessment of any tax or addition to tax if it is determined that the account is uncollectible. An account is uncollectible if the Director finds after reasonable investigation that the potential recovery or administrative costs of collection would not warrant further collection efforts and:
# (1)
The debtor has received a discharge in bankruptcy with respect to the taxable periods in question;
# (2)
The debtor is deceased and reasonable additional collection measures will not cause the debt to be collected from the assets of the debtor or the debtor’s estate;
# (3)
The taxes are debts of a business that is no longer in business and the Director is unable to find that either the business or any other person responsible for the debts has assets from which the debt may be paid; or
# (4)
The debt has been outstanding on the records of the Division of Revenue for more than 6 years.
Amendment history
59 Del. Laws, c. 147, § 1; 74 Del. Laws, c. 159, § 1
Source: view the official text
In this title (40 sections)
- 30-303 · Payment of receipts
- 30-304 · Expenses of Department personnel
- 30-305 · Notice by Division of Accounting of payments to business…
- 30-306 · Taxpayer identification number
- 30-321 · Composition; appointment; term; qualifications
- 30-322 · Salary
- 30-323 · Secretary; quorum
- 30-324 · Alternate attorney member
- 30-325 · Annual report; rules
- 30-326 · Facilities and services
- 30-327 · Record of decisions; rules and rulings of the Tax Appeal Board
- 30-328 · Reimbursement of expenses
- 30-329 · Hearings and appeals
- 30-330 · Subpoenas and attendance of witnesses
- 30-331 · Appeals from Tax Appeal Board decisions
- 30-332 · Frivolous or dilatory proceedings
- 30-333 · Removal of tax appeals to the Superior Court
- 30-334 · Admission to practice before the Tax Appeal Board
- 30-341 · Bond [Repealed]
- 30-351 · Preservation of returns and destruction of records
- 30-352 · Accounts receivable
- 30-353 · Record of decisions, rules and rulings of Department
- 30-354 · Rules, regulations and enforcement
- 30-355 · Tax return forms
- 30-356 · Mailing tax return forms
- 30-357 · Reports to Governor and General Assembly
- 30-358 · Bonds of Department employees [Repealed]
- 30-359 · Publication of tax information
- 30-360 · List of income tax taxables [Repealed]
- 30-361 · Enforcement of penalties
- 30-362 · Advisory board
- 30-363 · Escheator
- 30-364 · Examinations to ascertain correctness of tax returns or…
- 30-365 · Agents as special constables
- 30-366 · Appeals
- 30-367 · False statements [Repealed]
- 30-368 · Secrecy of returns and information; penalty
- 30-369 · Required employee background checks
- 30-375 · Furnishing of bonds by foreign persons or firms
- 30-376 · Time for performing certain acts postponed by reason of…