12 Del. Admin. Code § 2.0
The following words and terms, when used in this regulation, have the following meaning:
"Claimant agency" has the meaning ascribed to it in 30 Del.C. § 545(b).
"Debt" has the meaning ascribed to it in 30 Del.C. § 545(b). For purposes of this regulation, the term debt includes the reimbursement amount.
"Debtor" means a person, organization or entity who owes a debt to a claimant agency.
"Director" means the individual appointed to serve as Director of Revenue pursuant to 29 Del.C. § 8303(2) b.
"Lottery Director" means the individual appointed to serve as the Director of the State Lottery Office pursuant to 29 Del.C. §§ 4804, 8303(2) c.
"Lottery winner" has the meaning ascribed to it in 30 Del.C. § 545(b).
"Qualified lottery prize" means entitlement to a payment on account of winning a prize in a lottery conducted pursuant to the provisions of 29 Del.C. Ch. 48 if the prize exceeds the threshold established by the Lottery Director.
"Reimbursement amount" is the amount that Revenue is authorized to assess and collect as part of the debt, and which Revenue may withhold from any amounts collected under this regulation, to offset the costs, direct and indirect, incurred by Revenue in effectuating the offset procedures set forth in 30 Del.C. § 545. For purposes of this regulation, the reimbursement amount shall mean $25.00 per offset unless Revenue and the claimant agency agree to a different amount in a written agreement.
"Revenue" means the Delaware Division of Revenue, a division of the Delaware Department of Finance.
"Taxpayer" has the meaning ascribed to it in 30 Del.C. § 545(b).
"Tax refund" means the amount determined by Revenue under applicable law to be an overpayment of State taxes that may be refundable to the debtor.
12 Del. Admin. Code § 2.0