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Repealed by 68 Del.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.