Delaware Code

30 Del. C. § 1205-1209 (2026)

Setoff between refund and debt to claimant agency — Authorized; definitions; regulations; remedy not exclusive; joint and combined returns [Repealed]

✓ current as of May 2026
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Repealed by 68 Del. Laws, c. 187, § 5, effective Jan. 1, 1992.