12 Del. Admin. Code § 3.0

Current through Register Vol. 28, No. 5, November 1, 2024

Section 3.0 - General Provisions

3.1 This regulation does not apply to any debt owing to Revenue under Title 30 of the Delaware Code.

3.2 A claimant agency is not precluded from using other debt collection procedures, such as wage garnishment, to collect debts that have been submitted to Revenue for purposes of offset or intercept under this regulation. Other debt collection procedures may be used separately or in conjunction with offset or intercept programs.

3.3 The Director shall ensure that claimant agencies are not provided with or given access to tax returns or information from tax returns, including the amount of income or any particulars set forth or disclosed in any report or return required under Title 30 and any information on a federal return or report which is required to be attached to or included in a State tax return, except to the limited extent necessary to administer the programs. Any access to tax information granted by the Director shall be on a need-to-know basis to perform program-related duties and shall be memorialized in writing. Claimant agencies shall take all necessary steps to protect any such tax information from inadvertent disclosure and unauthorized access.

12 Del. Admin. Code § 3.0

27 DE Reg. 105 (8/1/2023) (Final)