41 chapters · 626 sections in this title.
30 Del. C. § 564. Closing agreements.
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§ 564. Closing agreements. The Director, or any person authorized in writing by the Director, is authorized to enter into an agreement in writing with any person relating to the liability of such person (or of another person for whom such person acts) with respect to any tax that…
30 Del. C. § 565. Priorities among requests to intercept or reduce refunds.
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§ 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…
30 Del. C. § 571. Attempt to evade or defeat tax; class E felony.
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§ 571. Attempt to evade or defeat tax; class E felony. Any person who wilfully attempts in any manner to evade or defeat any tax that is subject to administration and enforcement by the Department of Finance and imposed under the Delaware Code, other than § 3002 of this title and…
30 Del. C. § 572. Failure to collect or pay over tax; class E felony.
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§ 572. Failure to collect or pay over tax; class E felony. Any person required under this title to collect, account for, and pay over any tax that is subject to administration and enforcement by the Department of Finance and imposed under the Delaware Code, other than § 3002 of t…