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Delaware Code (Titles 8, 9, 25, 30)

30 Del. C. § 565

Priorities among requests to intercept or reduce refunds

Official textdelcode.delaware.gov

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.

Amendment history

71 Del. Laws, c. 386, § 2

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In this title (40 sections)
  1. 30-544 · Review of determinations of Director on protests
  2. 30-545 · Collection of debts owed to certain State agencies
  3. 30-546 · Voluntary Tax Compliance Initiative
  4. 30-547 · Professional and occupational licenses; denial or suspension
  5. 30-548 · Paid tax preparers; required information on returns and claims…
  6. 30-549 · Suit to enjoin certain paid tax preparers
  7. 30-551 · Timely mailing
  8. 30-552 · Collection procedures
  9. 30-553 · Period of collection after assessment; agreement for extension
  10. 30-554 · Obtaining court judgment by filing certificate
  11. 30-555 · Release of lien
  12. 30-556 · Execution of judgments
  13. 30-557 · Nonresident taxpayer
  14. 30-558 · Tax claims of other states
  15. 30-559 · Order to compel compliance
  16. 30-560 · Transferees
  17. 30-561 · Jeopardy assessments
  18. 30-562 · Bankruptcy or receivership
  19. 30-563 · General powers of Director of Revenue
  20. 30-564 · Closing agreements
  21. 30-565 · Priorities among requests to intercept or reduce refunds
  22. 30-571 · Attempt to evade or defeat tax; class E felony
  23. 30-572 · Failure to collect or pay over tax; class E felony
  24. 30-573 · Failure to file return, supply information or pay tax; class A…
  25. 30-574 · Fraud and false statements; class E felony
  26. 30-575 · Period of limitations on criminal prosecutions: jurisdiction
  27. 30-576 · Misdemeanors
  28. 30-581 · Inspection of returns by federal, state and local officials
  29. 30-582 · Lodging tax collection
  30. 30-1101 · Meaning of terms
  31. 30-1102 · Imposition and rate of tax; separate tax on lump-sum…
  32. 30-1103 · Resident individual defined
  33. 30-1104 · Nonresident individual defined
  34. 30-1105 · Taxable income
  35. 30-1106 · Modifications [For application of this section, see 83 Del.…
  36. 30-1107 · Deductions
  37. 30-1108 · Standard deduction
  38. 30-1109 · Itemized deductions [For application of this section, see 66…
  39. 30-1110 · Personal exemptions and credits
  40. 30-1111 · Credit for income tax paid to another state
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