{"data":{"id":"us-de/30-del.-c.-1205-1209","jurisdiction":"us-de","citation":"30 Del. C. §§ 1205-1209","heading":"Setoff between refund and debt to claimant agency — Authorized; definitions; regulations; remedy not exclusive; joint and combined returns [Repealed].","body":"Repealed by 68 Del. Laws, c. 187, § 5, effective Jan. 1, 1992.","path":["Title 30. State Taxes","Income, Inheritance and Estate Taxes","CHAPTER 11. Personal Income Tax","Subchapter IX. Miscellaneous"],"source_url":"https://delcode.delaware.gov/title30/c011/sc09/index.html#1205-1209","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"3c4253f5bf5d776c3c8df028c2d784a8cdaa83475da8a9c9ea305c5dacfddfa8","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-1204","next":"us-de/30-del.-c.-1211-1224"},"notice":"GroundRules: Original legal text. Not legal advice."}