reglab/housing_qa huggingface dataset:
30 DE Code § 557. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter IV. Enforcement|§ 557. Nonresident taxpayer.

§ 557. Nonresident taxpayer. When notice and demand for the payment of any assessed amount of tax, interest, penalty, additional amount or addition to the tax imposed under this title or Title 4 is given to a nonresident taxpayer, and the Director determines that it is not practicable to locate property of the taxpayer sufficient in amount to cover the amount assessed, the Director shall send a copy of the certificate provided for in § 554 of this title to the taxpayer at the taxpayer's last known address, together with a notice that such certificate has been filed with the Prothonotary of New Castle County. Thereafter, the Director may authorize the institution of any action or proceeding to collect or enforce such judgment in any place and by any procedure that a civil judgment of a court of record of this State could be collected or enforced. The Director may also, at the Director's discretion, designate agents or retain counsel outside this State, for the purpose of collecting outside this State any assessed amounts due under this title or Title 4 from taxpayers who are not residents of this State. The Director may fix the compensation of such agents and counsel to be paid out of money appropriated or otherwise lawfully available for the payment thereof, and the Director may require of such agents and counsel bonds or other security for the faithful performance of their duties. The Director is authorized to enter into agreements with the tax agencies or departments of other states and the District of Columbia for the collection of taxes from persons found in this State who are delinquent in the payment of taxes imposed by such other states or the District of Columbia, on condition that such other states and the District of Columbia afford similar assistance in the collection of taxes from persons found in their jurisdictions who are delinquent in the payment of taxes imposed under this title or Title 4. The Director is authorized to enter into similar agreements with the Internal Revenue Service with respect to the collection of taxes imposed under this title and Title 4 and the taxes imposed under the internal revenue laws of the United States. 68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 559. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter IV. Enforcement|§ 559. Order to compel compliance.

§ 559. Order to compel compliance. (a) If any person wilfully refuses to file a tax return required by this title or Title 4, the Director may apply to a judge of the Superior Court for the county in which the taxpayer (or other person required to file such return on behalf of the taxpayer) resides, or, in the case of a corporate taxpayer or a taxpayer that is a partnership, estate or trust, for the county in which such taxpayer maintains its principal office in this State, for an order directing such taxpayer or other person to file the required return. If a person fails or refuses to obey such an order, such person shall be guilty of contempt of court. (b) If any person wilfully refuses to make available any books, papers, records or memoranda for examination by the Director, or the Director's representative, or wilfully refuses to attend and testify, pursuant to the powers conferred on the Director by § 563(c) of this title, the Director may apply to a judge of the Superior Court for the county in which such person resides for an order directing such person to comply with the Director's request for books, papers, records or memoranda, or for the person's attendance and testimony. If the books, papers, records or memoranda required by the Director are in the custody of a corporation, the order of the Court may be directed to any principal officer of such corporation. If a person fails or refuses to obey such an order, such person shall be guilty of contempt of court. 68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 562. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter IV. Enforcement|§ 562. Bankruptcy or receivership.

§ 562. Bankruptcy or receivership. (a) Upon the adjudication of bankruptcy of the taxpayer in any bankruptcy proceeding, or upon the appointment of a receiver for the taxpayer in any receivership proceeding, before any court of the United States or any state or territory or of the District of Columbia, any deficiency (together with all interest, penalties, additional amounts and additions to the tax provided by law) determined by the Director in respect of any tax may be immediately assessed if such deficiency has not theretofore been assessed in accordance with law. (b) Claims for the deficiency and for interest, penalties, additional amounts and additions to the tax may be presented for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending, despite the pendency of a protest before the Director under § 523 of this title or the pendency of proceedings before the Tax Appeal Board under § 544 of this title with respect to such deficiency. No protest shall be filed with the Director under § 523 of this title and no petition shall be filed with the Tax Appeal Board under § 544 of this title with respect to a deficiency after the adjudication of bankruptcy or appointment of the receiver. (c) Every receiver, personal representative, trustee in bankruptcy, assignee for the benefit of creditors or other like fiduciary shall give such notice of qualification as such to the Director as may be required by the Director. 68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 563. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter IV. Enforcement|§ 563. General powers of Director of Revenue.

§ 563. General powers of Director of Revenue. (a) Except as otherwise expressly provided by law, the administration and enforcement of this title and Title 4 shall be performed by or under supervision of the Director of Revenue, who is authorized to make such rules and regulations and to require such facts and information to be reported as the Director may deem necessary to enforce this title and Title 4. Such authority shall include, without limitation, the authority to require the rounding, according to conventional rules, of cents to whole dollars with regard to any line or set of lines on any return issued under this title or Title 4. (b) The Director may prescribe the form and contents of any return or other document required to be filed under this title or Title 4. In addition to the general power of the Director under this subsection (b) to prescribe the form and contents of any return or other document required to be filed under this title of the Delaware Code, the Director of Revenue shall have the authority to prescribe the form and contents of any return or other document deemed necessary to enforce or monitor the effect of amendments made by 78 Del. Laws, c. 1, including, without limitation, information returns or other reports to be made by persons engaging in transactions, the gross receipts from which are excluded from gross receipts subject to tax under Chapter 29 of this title. (c) The Director, for the purpose of ascertaining the correctness of any return, or for the purpose of making an estimate of tax payable by any person, shall have power to examine, or to cause to have examined by any agent or representative designated by the Director for that purpose, any books, papers, records or memoranda bearing upon the matters required to be included in the return and may require the attendance of the person rendering the return or any officer or employee of such person, or the attendance of any other person having knowledge in the premises, and may take testimony and require proof material for the Director's information with power to administer oaths to such person or persons. (d) The Director of the Division of Revenue shall enforce the administration of taxes provided for in Chapters 100 and 101 of Title 3. (e) The Director may mail, on behalf of the Delaware Diabetes Education Fund upon the written request of the Delaware Chapter of the American Diabetes Association, communications to taxpayers who have donated to the Fund. The Director shall charge the Fund for the full cost of any such mailing. Such mailed communications shall make clear that said mailing does not constitute solicitation on behalf of the State and shall be done in a manner designed to protect the address and names of taxpayers. 68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 14, §  1;  71 Del. Laws, c. 414, §  7;  72 Del. Laws, c. 330, §  2;  78 Del. Laws, c. 1, §  12;
30 DE Code § 564. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter IV. Enforcement|§ 564. Closing agreements.

§ 564. Closing agreements. The Director, or any person authorized in writing by the Director, is authorized to enter into an agreement in writing with any person relating to the liability of such person (or of another person for whom such person acts) with respect to any tax imposed by this title or Title 4 for any taxable period. Such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance or misrepresentation of a material fact:  (1) The case shall not be reopened as to matters agreed upon or the agreement modified by any officer, employee or agent of this State; and (2) In any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund or credit made in accordance therewith, shall not be annulled, modified, set aside or disregarded.68 Del. Laws, c. 187, §  1;
30 DE Code § 565. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter IV. Enforcement|§ 565. Priorities among requests to intercept or reduce refunds.

§ 565. Priorities among requests to intercept or reduce refunds. 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) A refund intercept to collect unpaid taxes and additions to tax of this State, (2) A claim pursuant to a notice of a claimant agency of this State pursuant to § 545 if this title, and (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;
30 DE Code § 571. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter V. Criminal Offenses|§ 571. Attempt to evade or defeat tax; class E felony.

§ 571. Attempt to evade or defeat tax; class E felony. Any person who wilfully attempts in any manner to evade or defeat any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, or the payment thereof, shall, in addition to the penalties imposed by law, be guilty of a Class E felony as defined in Title 11. 69 Del. Laws, c. 369, §  1;
30 DE Code § 572. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter V. Criminal Offenses|§ 572. Failure to collect or pay over tax; class E felony.

§ 572. Failure to collect or pay over tax; class E felony. Any person required under this title to collect, account for and pay over any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, who wilfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a Class E felony as defined in Title 11. 69 Del. Laws, c. 369, §  1;
30 DE Code § 573. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter V. Criminal Offenses|§ 573. Failure to file return, supply information or pay tax; class A misdemeanor.

§ 573. Failure to file return, supply information or pay tax; class A misdemeanor. Any person required under Title 4, or by this title, other than § 3002 and Chapter 51 and 52 of this title, to pay any estimated tax or tax required by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, or by regulations made under authority thereof, to make a return (other than a return of estimated tax), keep any records or supply any information, who wilfully fails to pay such estimated tax or tax, make such return, keep such records or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a Class A misdemeanor as defined in Title 11. In the case of any individual with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such individual with respect to such failure if there is no addition to the tax under § 535(b) of this title with respect to such failure. 69 Del. Laws, c. 369, §  1;
30 DE Code § 574. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter V. Criminal Offenses|§ 574. Fraud and false statements; class E felony.

§ 574. Fraud and false statements; class E felony. A person who commits one of the following acts shall be guilty of a Class E felony as defined in Title 11 if that person:  (1) Wilfully makes and subscribes any return, statement or other document which contains or is verified by a written declaration that it is made under the penalties of perjury, and which the person does not believe to be true and correct as to every material matter; or (2) Wilfully aids or assists in, or procures, counsels or advises the preparation or presentation under, or in connection with any matter arising under Title 4 or this title, other than § 3002 and Chapters 51 and 52 of this title, of a return, affidavit, claim or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim or document; or (3) Simulates or falsely or fraudulently executes or signs any bond, permit, entry or other document required by the provisions of Title 4 or this title, other than § 3002 and Chapters 51 and 52 of this title, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in or connives at such execution thereof; or (4) Removes, deposits or conceals, or is concerned in removing, depositing or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property which is subject to attachment or garnishment for payment of taxes, with intent to evade or defeat the assessment or collection of any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title.69 Del. Laws, c. 369, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 575. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter V. Criminal Offenses|§ 575. Period of limitations on criminal prosecutions: jurisdiction.

§ 575. Period of limitations on criminal prosecutions: jurisdiction. No person shall be prosecuted, tried or punished for any of the various offenses arising under this subchapter unless the prosecution of such person is instituted within 3 years next after the commission of the offense, except that the period of limitation shall be 6 years for offenses arising under §§ 571, 572 and 574 of this title. If an offense is the failure to do an act required by or under this title or Title 4 to be done before a certain date, the period of limitation for such offense shall commence on such date for purposes of this subchapter, the failure to do any act required by or under this title or Title 4 shall be deemed an act committed in part at the principal office of the Division of Revenue in New Castle County. The Superior Court in and for any county where the person to whose liability the proceeding relates resides or has a place of business or in any county in which the offense is alleged to have been committed shall have original jurisdiction, exclusive of any inferior court or any court of special jurisdiction, over any prosecution under this subchapter. 69 Del. Laws, c. 369, §  1;
30 DE Code § 576. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter V. Criminal Offenses|§ 576. Misdemeanors.

§ 576. Misdemeanors. Notwithstanding the classifications of offenses otherwise specified in this subchapter, whenever an offense under this subchapter involves during any single tax year:  (1) Understatement by an amount of less than $7,500 of taxable income under § 1105, § 1121, or § 1903 of this title or taxable gross receipts under Part III of this title; or (2) Evasion or wilful failure to pay any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, in an amount of less than $1,000; any person convicted of any such offense shall be guilty of an unclassified misdemeanor and shall be fined not more than $3,000 but shall not be subject to a sentence of imprisonment. 69 Del. Laws, c. 369, §  1;
30 DE Code § 1101. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter I. General Provisions|§ 1101. Meaning of terms.

§ 1101. Meaning of terms. Any term used in this chapter shall have the same meaning as when used in a comparable context in the laws of the United States referring to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United States shall mean the Internal Revenue Code of 1986 [26 U.S.C. § 1 et seq.] and amendments thereto and other laws of the United States relating to federal income taxes, as the same may have been or shall become effective, for any taxable year. 30 Del. C. 1953, §  1101;  57 Del. Laws, c. 737, §  1;  67 Del. Laws, c. 408, §  1;  71 Del. Laws, c. 347, §  7;
30 DE Code § 1103. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter I. General Provisions|§ 1103. Resident individual defined.

§ 1103. Resident individual defined. A resident individual of this State means an individual:  (1) Who is domiciled in this State to the extent of the period of such domicile; provided, however, an individual who is present in a foreign country or countries for at least 495 full days in any consecutive 18-month period, and during such period of 18 consecutive months is not present in this State for more than 45 days, and does not maintain a permanent place of abode in this State at which the individual's spouse, children or parents are present for more than 45 days, and is not an employee of the United States, its agencies or instrumentalities (including members of the Armed Forces) shall not be considered a resident of this State during such period; or (2) Who maintains a place of abode in this State and spends in the aggregate more than 183 days of the taxable year in this State.30 Del. C. 1953, §  1103;  57 Del. Laws, c. 737, §  1;  63 Del. Laws, c. 122, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 1104. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter I. General Provisions|§ 1104. Nonresident individual defined.

§ 1104. Nonresident individual defined. A nonresident individual of this State means an individual who is not a resident individual of this State. 30 Del. C. 1953, §  1104;  57 Del. Laws, c. 737, §  1;
30 DE Code § 1105. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter II. Resident Individuals|§ 1105. Taxable income.

§ 1105. Taxable income. The entire taxable income of a resident of this State shall be the federal adjusted gross income as defined in the laws of the United States as the same are or shall become effective for any taxable year with the modifications and less the deductions and personal exemptions provided in this subchapter. 30 Del. C. 1953, §  1105;  57 Del. Laws, c. 737, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 347, §  8;
30 DE Code § 1107. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter II. Resident Individuals|§ 1107. Deductions.

§ 1107. Deductions. The deduction of a resident individual shall be the standard deduction, unless the individual elects to itemize deductions as provided in § 1109 of this title. 30 Del. C. 1953, §  1107;  57 Del. Laws, c. 737, §  1;  58 Del. Laws, c. 342, §  2;  66 Del. Laws, c. 86, §  3;  70 Del. Laws, c. 186, §  1;
30 DE Code § 1108. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 11. Personal Income Tax|Subchapter II. Resident Individuals|§ 1108. Standard deduction.

§ 1108. Standard deduction. (a) Except as otherwise provided in subsections (b) and (c) of this section:  (1) For taxable periods ending before January 1, 1999, the standard deduction of a resident individual shall be $1,300, and the standard deduction of resident spouses shall be $1,600 if they file a joint return and $800 each if they file separate returns; (2) For taxable periods beginning after December 31, 1998, and before January 1, 2000, the standard deduction of a resident individual shall be $3,250, and the standard deduction of resident spouses shall be $4,000 if they file a joint return and $2,000 each if they file separate returns; and (3) For taxable periods beginning after December 31, 1999, the standard deduction of a resident individual shall be $3,250, and the standard deduction of resident spouses shall be $6,500 if they file a joint return and $3,250 each if they file separate returns. (b) The sum of $2,500 shall be added to the standard deduction determined under subsection (a) of this section in each of the following circumstances:  (1) For the taxpayer who has attained the age of 65 before the close of the taxable year; (2) For the spouse of the taxpayer if a joint return is not made by the taxpayer and the spouse, if the spouse has attained the age of 65 before the close of such taxable year and, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer; (3) For the taxpayer who is blind at the close of the taxable year; and (4) For the spouse of the taxpayer if a separate return is made by the taxpayer, and if the spouse is blind and, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer. For purposes of this paragraph, the determination of whether the spouse is blind shall be made as of the close of the taxable year of the taxpayer, except that if the spouse dies during such taxable year such determination shall be made as of the time of such death. (c) For purposes of this section, an individual is blind only if the individual's central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if the individual's visual acuity is greater than 20/200 but is accompanied by a limitation in the field of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. 30 Del. C. 1953, §  1108;  57 Del. Laws, c. 737, §  1;  66 Del. Laws, c. 93, §  1;  66 Del. Laws, c. 95, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 347, §§  3, 4;  72 Del. Laws, 1st Sp. Sess., c. 241,, §§  1-3;