{"data":{"id":"us-de/9-del.-c.-8423","jurisdiction":"us-de","citation":"9 Del. C. § 8423","heading":"Collection of capitation tax.","body":"The receiver of taxes and county treasurer or director of finance shall have the same power to enforce the payment of the capitation tax as he or she has for the collection of county taxes.","path":["Title 9. Counties","County Taxes","CHAPTER 84. Receivers of Taxes and County Treasurers","Subchapter II. Duties"],"source_url":"https://delcode.delaware.gov/title9/c084/sc02/index.html#8423","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:12Z","sha256":"93770c98261953d8156fafe91e3c49e202611522b489201fa1063893c6f7967b","source_id":"us-de","stale":true,"prev":"us-de/9-del.-c.-8422","next":"us-de/9-del.-c.-8424"},"notice":"GroundRules: Original legal text. Not legal advice."}