{"data":{"id":"us-de/30-del.-c.-527","jurisdiction":"us-de","citation":"30 Del. C. § 527","heading":"Evidence of related federal determination.","body":"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.","path":["Title 30. State Taxes","General Provisions; State Tax Agencies; Procedure and Enforcement","CHAPTER 5. Procedure, Administration and Enforcement","Subchapter III. Procedure and Administration"],"source_url":"https://delcode.delaware.gov/title30/c005/sc03/index.html#527","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"ef4fb00e80b309f22a56f19c605d3659ace820a5e9951ee46512538fe7779b0b","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-526","next":"us-de/30-del.-c.-528"},"notice":"GroundRules: Original legal text. Not legal advice."}