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 6.0 - Intercept Procedures
Universal Citation: 12 DE Admin Code 6.0
Current through Reigster Vol. 28, No. 6, December 1, 2024
6.1 After referral of a debt under this regulation, Revenue will notify the Lottery Director to intercept any qualified lottery prize payable to a taxpayer who is also a lottery winner until such time as the Director notifies the Lottery Director that the debt of said taxpayer has been discharged.
6.2 Upon receipt of such notice, the Lottery Director shall:
6.2.1 Reduce any qualified lottery prize payable to the lottery winner by the amount of the debt or unpaid portion thereof.
6.2.2 Take reasonable steps to notify the lottery winner of the intercept and the amount of the reduction. Reasonable attempts to notify the lottery winner shall include verbal notification provided to winners presenting in person at Revenue or the State Lottery Office.
6.2.3 Remit all intercepted amounts to the appropriate claimant agencies or to Revenue for subsequent transfer to the appropriate claimant agencies.
6.2.4 Pay to the winner the remainder of such qualified lottery prize, if any.
6.3 No reimbursement amount shall accrue or be collected with respect to intercept of qualified lottery prizes.
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