Delaware · Through 2026-08-10 (85 Del. Laws, c. 421, 424) · Newer source version available

30 Del. C. § 527: Evidence of related federal determination.

Where this section sits in the code

Title 30. State Taxes
General Provisions; State Tax Agencies; Procedure and Enforcement
CHAPTER 5. Procedure, Administration and Enforcement
Subchapter III. Procedure and Administration

A federal administrative determination of issues raised in a proceeding under § 523 or § 544 of this title shall be admissible as presumptive evidence in such proceeding, but such determination shall not be conclusive.

Collected 2026-09-05T23:02:35Z. Source file · JSON

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