Delaware Code § 19-3367

Jeopardy assessments
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If the Secretary of Labor of the State has reason to believe that the collection of any assessments imposed under this title will be
jeopardized in any case in which an employer is delinquent in payment of assessments due under this title or has discontinued or is about
to discontinue business in Delaware or such business is of a temporary or seasonal nature, the Secretary of Labor of the State may require
reports of wages of workers and of assessments due and payment of such assessments for periods less than calendar quarters and prior
to regular stated due dates.

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