{"data":{"id":"us-de/30-del.-c.-565","jurisdiction":"us-de","citation":"30 Del. C. § 565","heading":"Priorities among requests to intercept or reduce refunds.","body":"The Director of Revenue shall honor the claims for collection of debts owed to certain state agencies pursuant to § 545 of this title and requests to intercept refunds by other claimant governments pursuant to § 558(b) of this title in the following order:\n(1) A refund intercept to collect unpaid taxes and additions to tax of this State,\n(2) A claim pursuant to a notice of a claimant agency of this State pursuant to § 545 if this title, and\n(3) A request by a claimant government for intercept of a refund pursuant to § 558(b) of this title.","path":["Title 30. State Taxes","General Provisions; State Tax Agencies; Procedure and Enforcement","CHAPTER 5. Procedure, Administration and Enforcement","Subchapter IV. Enforcement"],"source_url":"https://delcode.delaware.gov/title30/c005/sc04/index.html#565","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"847ee35dc93e14da88b8ec21d986a596686c9723108ced13a56af04e530cad59","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-564","next":"us-de/30-del.-c.-571"},"notice":"GroundRules: Original legal text. Not legal advice."}