Current through Reigster Vol. 28, No. 6, December 1, 2024
Section 4.0 - Request for Intercept4.1 Referral threshold. No single tax debt owed to a claimant government may be referred to Revenue for intercept under the program if the tax debt amount is less than $100.00. Revenue and the claimant government may agree to a higher threshold amount in writing.4.2 Authority to certify tax debt and request intercept. A taxing official may certify to the Director the existence of a tax debt owed to a claimant government and request that the Director withhold a refund to which the taxpayer is entitled. A taxing official may not certify or request the Director to withhold a refund, unless the laws of the claimant government extend a like comity for the collection of a tax debt owed to this State as required by 30 Del.C. § 558(b)(2)b.4.3 Referral requirements. When a taxing official refers a tax debt to Revenue for intercept, the taxing official must provide: 4.3.1 The full name of the taxpayer and, if required by the Director, the taxpayer's address;4.3.2 The taxpayer's Social Security number or federal tax identification number;4.3.3 The amount of the tax debt; and4.3.4 A detailed statement for the applicable taxable year showing tax, interest, and penalty; or data that sufficiently describes the tax debt in the Director's discretion.4.4 Certification. When a taxing official refers a tax debt to Revenue for intercept, the taxing official shall certify to the Director that:4.4.1 The debtor exhausted all rights to administrative remedies and appeals related to the tax debt;4.4.2 The debtor's rights to applicable administrative remedies and appeals lapsed;4.4.3 The claimant government determined the assessment of tax, interest, and penalty to be final and enforceable; and4.4.4 The claimant government determined that the tax debt is more than the referral threshold specified in this regulation or more than the amount specifically agreed to in writing by Revenue and the claimant government.4.5 Noncompliance. Revenue may reject a referral that does not comply with the requirements of this regulation.4.6 Post-referral obligations. After referring a tax debt to Revenue, the claimant government shall promptly notify Revenue and make the appropriate correction of the referral if:4.6.1 The claimant government determines that an error has been made with respect to the information transmitted to Revenue;4.6.2 The claimant government receives a payment on account of a tax debt referred for intercept; or4.6.3 The claimant government determines that the tax debt amount is otherwise incorrect.27 DE Reg. 334 (11/1/2023) (final)