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DE HB17
Bill
Status
12/13/2018
Primary Sponsor
Daniel Short
Click for details
AI Summary
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Amends § 565 of Delaware Title 30 to revise the priority order for intercepting or reducing tax refunds to collect debts owed to state agencies and other claimant governments.
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Establishes new priority ranking: (1) state unpaid taxes and additions to tax, (2) property taxes owed to political subdivisions or school districts, (3) claims from other state claimant agencies, and (4) requests from other claimant governments.
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Elevates property tax claims from political subdivisions and school districts to second priority, giving them collection status ahead of other state claimant agencies.
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Maintains the Director of Revenue's authority to honor refund intercept requests in the specified order.
Legislative Description
An Act To Amend Title 30 Of The Delaware Code Relating To State Taxes And Priority Of Claims To Intercept Or Reduce Funds.
Last Action
Reported Out of Committee (Revenue & Finance) in House with 10 On Its Merits
3/6/2019