HOUSE BILL NO. 913
AN ACT TO AMEND CHAPTER 61, PART V, TITLE 30, DELAWARE CODE, PUBLIC ACCOMMODATION TAXES, TO PROVIDE PROCEDURES FOR OBTAINING AND ENFORCING JUDGMENTS AGAINST DELINQUENT TAXPAYERS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE:
Section 1. Amend Chapter 61, Part V, Title 30, Delaware Code, relating to public accommodation taxes, by adding a new Section 6105 to the end thereof as follows:
The amount of any tax including interest due under this Part and remaining due after demand for the same shall, until paid, constitute a judgment against the taxpayer, upon the filing by the Secretary of Finance or his delegate of a certificate in the Superior Court of the county where the taxpayer does business or owns real or personal property. Such certificate shall specify the amount of the tax, including interest under this Part, which has become due.
The certificate, upon being docketed in the judgment docket of the Superior Court shall have the full force and effect as any other judgment of the court. The Secretary of Finance or his delegate may, after obtaining a judgment pursuant to this section, issue a warrant directed to the Sheriff of any county of this State, or to his own representative, commending him to garnish property of the taxpayer or levy upon and sell such real and personal property of the taxpayer for the amount due with the coat of executing the warrant, and to return such warrant to the Secretary of Finance or his delegate and to pay over the money collected by virtue thereof within 60 days after receipt of the warrant, provided, that no less than 10 days before issuance of any warrant, notice of the filing and effect of the certificate shall be sent by certified mail to the taxpayer at his last known address. It is expressly provided that no property, legal or equitable, wages, salaries, deposits, or monies in banks, savings institutions, or loan associations, or other property or income of any taxpayer shall be exempt from execution or attachment process issued upon or for collection of any judgment."
Approved July 8, 1978.