Transferred. §§ 1205-1209. Setoff between refund and debt to claimant agency — Authorized; definitions; regulations; remedy not exclusive; joint and combined returns [Repealed]. Repealed by 68 Del. Laws, c. 187, § 5, effective Jan. 1, 1992. Enforcement §§ 1211-1224. Timely mailing; collection procedures; issuance of warrant; lien of tax; extension; release of lien; nonresident taxpayer; action for recovery of taxes; income tax claims of other states; order to compel compliance; transferees; jeopardy assessments; bankruptcy or receivership; general powers of State Tax Commissioner; closing agreements [Repealed]. Repealed by 68 Del. Laws, c. 187, § 5, effective Jan. 1, 1992. Criminal Offenses §§ 1231-1233. Attempt to evade or defeat tax; penalty; failure to collect or pay over; penalty; failure to file return, supply information or pay tax; penalty [Repealed]. Repealed by 69 Del. Laws, c. 369, § 2, effective July 12, 1994.
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