THE COLLECTION PROCESS
UNDERSTANDING THE COLLECTION PROCESS
MISSION STATEMENT
(1) To provide revenues to support quality public service in the State of Delaware by
(2) Facilitating compliance with tax and related laws through education and prompt, courteous, and accurate service.
(3) Providing prompt and accurate deposit of and an accounting for revenues received.
(4) Influencing the development of sound policy that simplifies compliance and promotes Delaware's economic health.
(5) Detecting non-compliance and responding with firm, consistent, and fair resolution of delinquent obligations.
INTRODUCTION
This publication explains your rights and responsibilities regarding payment of state taxes. This information applies to all taxpayers, including individuals who owe income tax and taxpayers who owe business tax. Special rules that apply only to employers are covered in separate sections of this publication.
Although this publication discusses the legal authority that allows the DELAWARE DIVISION OF REVENUE (DE DOR) to collect taxes, it is not intended as a precise and technical analysis of the law.
Do not ignore your tax bill. If you owe the tax shown on a bill, you should make arrangements to pay it. If you believe it is incorrect contact the DE DOR immediately to suspend action until the mistake is corrected. See the following discussion title If You Believe Your Bill Is Wrong
Important reminder about Child Support, Department of Labor, IRS and Welfare Liabilities. By law, the DE DOR can collect these obligations. The collection and payment of these debts, with certain exceptions, follows the same process as the collection of unpaid taxes. For a more detailed listing of the agencies, please access the Intercept Information link.
