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2025 Delaware Code
Title 30 - State Taxes
Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT
Subchapter IV. Enforcement
§ 555. Release of lien.
Universal Citation:
30 DE Code § 555 (2025)
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§ 555. Release of lien.
The Director may at any time release all, or any portion of, the property subject to any lien arising under this chapter or subordinate such lien to other judgments, liens or security interests if the Director determines that the amount secured by such lien is sufficiently secured by an encumbrance on other property of the taxpayer or that the release or subordination of such lien will not endanger or jeopardize the collection of such amount.
68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 353, § 16;
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