CHAPTER 298

FORMERLY

HOUSE BILL NO. 639

AS AMENDED BY HOUSE AMENDMENT NO. 1

AN ACT TO AMEND CHAPTER 21, PART HI, TITLE 30, DELAWARE CODE, TO PROVIDE PROCEDURES FOR OBTAINING AND ENFORCING JUDGMENTS AGAINST CERTAIN DELINQUENT TAXPAYERS.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE,

Section 1. Amend Chapter 21, Part III, Title 30, Delaware Code, by adding thereto new Sections 2122 and 2123 which shall read as follows:

"§2122. Notice of Demand.

The Secretary of Finance shall give notice of demand to each person liable for any amount of tax, addition to tax, penalty, or interest which has been assessed but remains unpaid stating the amount due and demanding payment within 10 days of the date of the notice. Such notice shall be sent by ordinary or certified mail to the taxpayer at his last known address.

§2123. Judgments and warrants.

(a) Judgments. The amount of any tax, addition to tax, penalty, or interest imposed and due under this Part which remains unpaid for more than 10 days after notice and demand for the same has been made pursuant to Section 2122, shall, until paid or discharged, constitute a Judgment against the taxpayer upon the filing by the Secretary of Finance 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, addition to tax, penalty, and interest imposed and due under Part III, the name and last known address of the taxpayer, and the fact that the Department has complied with all assessment provisions of Part III. The certificate, upon being docketed in the Judgment docket of the Superior Court, shall have as full force and effect as any other Judgment of the Court. 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.

(b) Issuance of Warrant. The Secretary of Finance may, after obtaining a Judgment, issue a warrant directed to the Sheriff of any County of this State, or to his own representative, commanding him to garnish the property of or any owing to the taxpayer or levy upon and sell such real and personal property of the taxpayer for the amount due together with the cost of executing the warrant. The warrant shall be returned to the Secretary of Finance and the Sheriff shall pay over to the Department the money collected by virtue thereof within 60 days after receipt of the warrant. No less than 10 days before issuance of any warrant, notice of the filing and effect of the certificate shall be sent by certified mall to the taxpayer at his last known address."

Section 2. This Act shall be effective upon its enactment into law, and the procedures set forth in this Act shall be applicable to all assessments under Part IV, Title 30, Delaware Code, whether such assessments are made before or after the effective date of this Act and whether such assessments become due and payable before or after the effective date of this Act.

Approved June 29, 1982.