OFFICE OF TAX PROCESSING
The Office of Tax Processing is committed to provide quality services to all taxpayers by supplying the forms needed to meet your compliance requirements, by creating a level playing field where noncompliance is detected and by enforcing the law in a fair and consistent manner. The Office of Tax Processing is responsible for processing the following taxes: Personal Income, Inheritance, Estate, Partnerships, Fiduciary and Trusts.

James Stewart, Assistant Director
james.stewart@state.de.us


OFFICE OF TAX ENFORCEMENT
The Office of Tax Enforcement is committed to provide quality services to all taxpayers by providing an efficient registration of your business, by issuing business licenses, by supplying the forms needed to meet your compliance requirements, by creating a level playing field where noncompliance is detected and by enforcing the law in a fair and consistent manner. The Office of Tax Enforcement is responsible for enforcement of the following taxes: corporate income, business and occupational licenses, gross receipts, alcohol, tobacco, lodging, realty transfer, utility and withholding.

Michael Smith, Assistant Director
michael.x.smith@state.de.us


OFFICE OF FINANCIAL AND ACCOUNT SERVICES
The Office of Financial and Account Services is committed to provide quality services to all individuals by supplying the forms needed to meet your compliance requirements, by creating a level playing field where noncompliance is detected and by enforcing the law in a fair and consistent manner.

The Office of Financial and Account Services is responsible for the following: Bankruptcy; Issuing Refunds; Intercepting funds for other State Agencies; Billing and Collections of debts owed the Division of Revenue, or for selected State agencies

Michelle Graham, Assistant Director
michelle.graham@state.de.us


OFFICE OF THE DIRECTOR
The Office of the Director is committed to provide quality services to all taxpayers by ensuring the entire Division of Revenue's primary focus is toward customer service. If addition the functions for criminal tax investigations; quality process management; public information; physical and information security; tax protests and legal counsel directly report to the Director.

Patrick Carter, Director
patrick.carter@state.de.us