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Delaware Code

IV

Enforcement

551Timely mailing 552Collection procedures 553Period of collection after assessment; agreement for extension 554Obtaining court judgment by filing certificate 555Release of lien 556Execution of judgments 557Nonresident taxpayer 558Tax claims of other states 559Order to compel compliance 560Transferees 561Jeopardy assessments 562Bankruptcy or receivership 563General powers of Director of Revenue 564Closing agreements 565Priorities among requests to intercept or reduce refunds