Delaware § 6425 - Department of Finance.
Full text of Delaware Delaware Code § 6425 — Department of Finance., with citation guidance and answers to common questions.
§ 6425. Department of Finance.
(a) The Department of Finance, Division of Revenue, is authorized to maintain an appropriated special fund dedicated to the collection of delinquent taxes. The positions authorized to be funded through this account and all associated expenditures made from this account shall be for the purpose of collection of delinquent taxes. All collections on cases which have been referred to the Division’s Bureau of Tax Collections shall be deposited to this special fund until the amount deposited shall reach $350,000. Unencumbered balances on June 30 of each fiscal year, in excess of $50,000, shall be deposited into the General Fund.
(b) The Director of the Division of Revenue shall submit to the Controller General a report detailing expenditures from this account and revenues generated as a result of expenditures from the account. Said report shall be submitted by January 1 of each year for the preceding fiscal year.
67 Del. Laws, c. 250, § 1;Source: official Delaware text · Last verified 2026-08-27
Frequently Asked Questions About Delaware § 6425
What does Delaware Code § 6425 cover?
Section 6425 ("Department of Finance.") is part of the Delaware Code, the codified statutory law of Delaware. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Delaware § 6425?
A common citation format is "Delaware Code § 6425" (Delaware). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Delaware law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Delaware official source linked on this page or consult a licensed Delaware attorney.
How does Delaware § 6425 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Delaware can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Delaware.