There Is a Newer Version of the Delaware Code
2011 Delaware Code
Title 30 - State Taxes
CHAPTER 11. PERSONAL INCOME TAX
Subchapter X. Enforcement
TITLE 30 State Taxes Income, Inheritance and Estate Taxes CHAPTER 11. PERSONAL INCOME TAX Subchapter X. Enforcement §§ 1211-1224. Timely mailing; collection procedures; issuance of warrant; lien of tax; extension; release of lien; nonresident taxpayer; action for recovery of taxes; income tax claims of other states; order to compel compliance; transferees; jeopardy assessments; bankruptcy or receivership; general powers of State Tax Commissioner; closing agreements.
Repealed by 68 Del. Laws, c. 187, § 5, effective Jan. 1, 1992.
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