Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 545 — Collection of debts owed to certain State agencies
(a)
General. — Upon receiving notice from any claimant agency that a taxpayer owes a debt to such agency, the Director shall:
(b)
Definitions. — For purposes of this section:
(c)
Regulations. — (1) The Director shall promulgate regulations providing for:
(d)
Remedy not exclusive. — The collection procedures prescribed by this section are in addition to, and not in substitution for, any other remedy available by law.
(e)
Joint and combined income tax returns. — (1) If a refund from which the reduction described in paragraph (a)(1) of this section would be made is based upon a joint return of the tax imposed by Chapter 11 of this title, the Director shall:
(f)
Review of reductions. — No court of this State shall have jurisdiction to hear any action, whether legal or equitable, brought to restrain or review a reduction authorized by subsection (a) of this section. Except as otherwise provided in subsection (e) of this section, no such reduction shall be subject to review by the Director in any administrative proceeding. No action brought against this State to recover the amount of any such reduction shall be considered to be a suit for a refund of tax. This subsection shall not be deemed to preclude:
(g)
Director of Lottery. — When the Director of Revenue shall notify the Director of Lottery pursuant to the provisions of subsection (a) of this section of a debt owed by a taxpayer, and said taxpayer is also a lottery winner, the Director of Lottery shall pay over to the Director of Revenue any prize then payable or becoming payable to said taxpayer, until such time as the Director of Revenue notifies the Director of Lottery that the debt of said taxpayer has been discharged. The Director of Lottery shall maintain a current log of the names and other identification provided by the Director of Revenue of persons owing a debt to a claimant agency.
(h)
In addition to the authority set forth in other subsections of this section, the Director may, in the Director’s discretion, enter into an agreement with claimant agencies under which the Director shall be authorized to use the Division’s agents and employees to collect debts owed to the claimant agency under the same laws, regulations and provisions applicable to the claimant agency and in the same manner as the claimant agency less the amount of reimbursement for the Division of Revenue’s cost as may be agreed between the Director and the claimant agency.
Source: official text