The Director of Revenue shall honor the claims for collection of debts owed to certain state agencies pursuant to § 545 of this title and requests to intercept refunds by other claimant governments pursuant to § 558(b) of this title in the following order:

1. (1) A refund intercept to collect unpaid taxes and additions to tax of this State,
2. (2) A claim pursuant to a notice of a claimant agency of this State pursuant to § 545 if this title, and
3. (3) A request by a claimant government for intercept of a refund pursuant to § 558(b) of this title.

71 Del. Laws, c. 386, § 2