- (a) Legal proceedings under § 8741 of this title to collect unpaid taxes may be instituted in any court of competent jurisdiction.
- (b) The proceedings shall be either by attachment, as provided in this subchapter, or by any other procedure authorized by law.
Code 1915, § 1155; 40 Del. Laws, c. 135, § 1; Code 1935, § 1351; 9 Del. C. 1953, § 8742; 71 Del. Laws, c. 401, § 126