Newly enacted Delaware legislation enhances the ability of the state to collect delinquent taxes.
Effective retroactively to July 1, 2017, Delaware allows:
- the renewal of a judgment for unpaid taxes beyond the current 20 year limit for an additional term of 20 years; and
- for the recording of a judgment for unpaid taxes in any county.
Before, a judgment could be recorded only in the county where the taxpayer resides or owns real or personal property.
Affected taxes include corporate income taxes, personal income taxes, sales and use taxes, and other taxes.
Ch. 131 (H.B. 252), Laws 2017, effective as noted