Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 559
Order to compel compliance
# (a)
If any person wilfully refuses to file a tax return required by this title or Title 4, the Director may apply to a judge of the Superior Court for the county in which the taxpayer (or other person required to file such return on behalf of the taxpayer) resides, or, in the case of a corporate taxpayer or a taxpayer that is a partnership, estate or trust, for the county in which such taxpayer maintains its principal office in this State, for an order directing such taxpayer or other person to file the required return. If a person fails or refuses to obey such an order, such person shall be guilty of contempt of court.
# (b)
If any person wilfully refuses to make available any books, papers, records or memoranda for examination by the Director, or the Director’s representative, or wilfully refuses to attend and testify, pursuant to the powers conferred on the Director by § 563(c) of this title, the Director may apply to a judge of the Superior Court for the county in which such person resides for an order directing such person to comply with the Director’s request for books, papers, records or memoranda, or for the person’s attendance and testimony. If the books, papers, records or memoranda required by the Director are in the custody of a corporation, the order of the Court may be directed to any principal officer of such corporation. If a person fails or refuses to obey such an order, such person shall be guilty of contempt of court.
Amendment history
68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1
Source: view the official text
In this title (40 sections)
- 30-538 · Abatements
- 30-539 · Limitations on credit or refund
- 30-540 · Interest on overpayments
- 30-541 · Form of claims for credit or refund; amendments
- 30-542 · Notice of disallowance; finality
- 30-543 · Claim for credit or refund or protest deemed disallowed
- 30-544 · Review of determinations of Director on protests
- 30-545 · Collection of debts owed to certain State agencies
- 30-546 · Voluntary Tax Compliance Initiative
- 30-547 · Professional and occupational licenses; denial or suspension
- 30-548 · Paid tax preparers; required information on returns and claims…
- 30-549 · Suit to enjoin certain paid tax preparers
- 30-551 · Timely mailing
- 30-552 · Collection procedures
- 30-553 · Period of collection after assessment; agreement for extension
- 30-554 · Obtaining court judgment by filing certificate
- 30-555 · Release of lien
- 30-556 · Execution of judgments
- 30-557 · Nonresident taxpayer
- 30-558 · Tax claims of other states
- 30-559 · Order to compel compliance
- 30-560 · Transferees
- 30-561 · Jeopardy assessments
- 30-562 · Bankruptcy or receivership
- 30-563 · General powers of Director of Revenue
- 30-564 · Closing agreements
- 30-565 · Priorities among requests to intercept or reduce refunds
- 30-571 · Attempt to evade or defeat tax; class E felony
- 30-572 · Failure to collect or pay over tax; class E felony
- 30-573 · Failure to file return, supply information or pay tax; class A…
- 30-574 · Fraud and false statements; class E felony
- 30-575 · Period of limitations on criminal prosecutions: jurisdiction
- 30-576 · Misdemeanors
- 30-581 · Inspection of returns by federal, state and local officials
- 30-582 · Lodging tax collection
- 30-1101 · Meaning of terms
- 30-1102 · Imposition and rate of tax; separate tax on lump-sum…
- 30-1103 · Resident individual defined
- 30-1104 · Nonresident individual defined
- 30-1105 · Taxable income