The Director may at any time release all, or any portion of, the property subject to any lien arising under this chapter or subordinate such lien to other judgments, liens or security interests if the Director determines that the amount secured by such lien is sufficiently secured by an encumbrance on other property of the taxpayer or that the release or subordination of such lien will not endanger or jeopardize the collection of such amount.
Structure Delaware Code
Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT
§ 553. Period of collection after assessment; agreement for extension.
§ 554. Obtaining court judgment by filing certificate.
§ 556. Execution of judgments.
§ 558. Tax claims of other states.
§ 559. Order to compel compliance.
§ 562. Bankruptcy or receivership.
§ 563. General powers of Director of Revenue.
§ 565. Priorities among requests to intercept or reduce refunds.