8 Del. Admin. Code § 2.0
The following words and terms, when used in this regulation, have the following meaning:
"Claimant government" has the meaning ascribed to it in 30 Del.C. § 558(b)(1)a and 30 Del.C. § 558(b)(10).
"Debtor" means a person, organization, or entity who owes a debt to a claimant government.
"Department" means the Delaware Department of Finance.
"Director" means the individual appointed to serve as Director of Revenue pursuant to 29 Del.C. § 8303(2)b.
"Program" refers to the intercept program authorized under 30 Del.C. § 558.
"Refund" has the meaning ascribed to it in 30 Del.C. § 558(b)(1)b.
"Revenue" means the Delaware Division of Revenue, a division of the Delaware Department of Finance.
"Secretary" means the individual appointed to serve as Secretary of the Delaware Department of Finance pursuant to 29 Del.C. § 8302(a).
"Tax debt" has the meaning ascribed to it in 30 Del.C. § 558(b)(1)c.
"Taxing official" has the meaning ascribed to it in 30 Del.C. § 558(b)(1)d.
"Taxpayer" has the meaning ascribed to it in 30 Del.C. § 558(b)(1)e.
8 Del. Admin. Code § 2.0