Delaware Administrative Code
Title 12 - Unclaimed Property
Department of Finance
Office of the Secretary
Office of Unclaimed Property
Regulation Governing Tax Refund Offset and Lottery Winnings Intercept Programs
Section 1.0 - Authority and purpose

Universal Citation: 12 DE Admin Code 1.0

Current through Reigster Vol. 28, No. 6, December 1, 2024

1.1 The Director is authorized and required by 30 Del.C. § 545(c) to promulgate regulations governing the tax refund offset and lottery winnings intercept programs authorized under 30 Del.C. § 545.

1.2 This regulation establishes policies and procedures for the programs.

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