TITLE 30

State Taxes

Income, Inheritance and Estate Taxes

CHAPTER 11. Personal Income Tax

Subchapter X. Enforcement

§§ 1211-1224. Timely mailing; collection procedures; issuance of warrant; lien of tax; extension; release of lien; nonresident taxpayer; action for recovery of taxes; income tax claims of other states; order to compel compliance; transferees; jeopardy assessments; bankruptcy or receivership; general powers of State Tax Commissioner; closing agreements [Repealed].

Repealed by 68 Del. Laws, c. 187, § 5, effective Jan. 1, 1992.