The Director of Revenue shall honor the claims for collection of debts owed to certain state agencies pursuant to § 545 of this title and requests to intercept refunds by other claimant governments pursuant to § 558(b) of this title in the following order:
(1) A refund intercept to collect unpaid taxes and additions to tax of this State,
(2) A claim pursuant to a notice of a claimant agency of this State pursuant to § 545 if this title, and
(3) A request by a claimant government for intercept of a refund pursuant to § 558(b) of this title.
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.