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2025 Delaware Code
Title 30 - State Taxes
Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT
Subchapter III. Procedure and Administration
§ 527. Evidence of related federal determination.
Universal Citation:
30 DE Code § 527 (2025)
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§ 527. Evidence of related federal determination.
A federal administrative determination of issues raised in a proceeding under § 523 or § 544 of this title shall be admissible as presumptive evidence in such proceeding, but such determination shall not be conclusive.
68 Del. Laws, c. 187, § 1;
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