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Current as of January 01, 2026 | Updated by Findlaw Staff
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(b) of this title in the following order:
(1) A refund intercept to collect unpaid taxes and additions to tax of this State,
(2) A claim pursuant to a notice of a claimant agency of this State pursuant to § 545 if this title, and
(3) A request by a claimant government for intercept of a refund pursuant to § 558(b) of this title.
Cite this article: FindLaw.com - Delaware Code Title 30. State Taxes § 565. Priorities among requests to intercept or reduce refunds - last updated January 01, 2026 | https://codes.findlaw.com/de/title-30-state-taxes/de-code-sect-30-565/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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