§ 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 […]
§ 558. Tax claims of other states.
§ 558. Tax claims of other states. (a) General. — The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by any other state which extends a like comity to this State, and the duly authorized officers of any such other state may sue for the collection of such taxes in […]
§ 542. Notice of disallowance; finality.
§ 542. Notice of disallowance; finality. If the Director disallows a claim for credit or refund, in whole or in part, the Director shall mail written notice of the disallowance to the taxpayer, and such notice shall set forth the reason for the disallowance. The action of the Director in disallowing all or any part […]
§ 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) […]
§ 543. Claim for credit or refund or protest deemed disallowed.
§ 543. Claim for credit or refund or protest deemed disallowed. If the Director fails to mail written notice of the Director’s action on any claim for credit or refund, or on any protest under § 523 of this title of a disallowance of a claim for credit or refund, within 6 months after such […]
§ 560. Transferees.
§ 560. Transferees. (a) The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, interest, penalty, additional amount or addition to the tax due under this title or due under Title 4 shall be assessed, paid and collected in the same manner, and subject to the same […]
§ 544. Review of determinations of Director on protests.
§ 544. Review of determinations of Director on protests. A determination by the Director on a taxpayer’s protest pursuant to § 523 of this title shall be subject to review by the taxpayer’s filing a petition with the Tax Appeal Board, in such form as the Tax Appeal Board may prescribe, within the time limits […]
§ 561. Jeopardy assessments.
§ 561. Jeopardy assessments. (a) If the Director finds that the collection of a tax, whether or not the time otherwise prescribed by law for making a return and paying such tax has expired, or the assessment or collection of a deficiency for any year, current or past, will be jeopardized by delay, the Director […]
§ 545. Collection of debts owed to certain State agencies.
§ 545. Collection of debts owed to certain State agencies. (a) General. — Upon receiving notice from any claimant agency that a taxpayer owes a debt to such agency, the Director shall: (1) Reduce the amount of any overpayment of tax payable to the taxpayer, during a period not to exceed 12 months from the […]
§ 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 […]