2025 Delaware Code
Title 9 - Counties
Chapter 86. COLLECTION OF TAXES
§ 8609. Duplicate receipts.

Universal Citation:
9 DE Code § 8609 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
§ 8609. Duplicate receipts.

Upon the personal application of any taxable whose tax has been paid, a duplicate receipt shall be given for the applicant's taxes upon its being shown that the receipt for such taxes has been lost, mislaid or destroyed, or in the possession of some person unknown to the applicant, or if known, who refuses to deliver the same; such receipt and its corresponding stub shall be plainly stamped with the word “duplicate.” This section shall not apply with respect to New Castle County.

19 Del. Laws, c. 26, § 10;  Code 1915, § 1175;  Code 1935, § 1368;  9 Del. C. 1953, § 8610;  70 Del. Laws, c. 186, § 1;  71 Del. Laws, c. 401, § 109; 
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