Publication of tax information.
Del. Code tit. 30, § 359
in effect(a) The Secretary of Finance shall prepare and publish annual statistics, reasonably available with respect to the operation of the state tax laws, including amounts collected, classification of the incomes and exemptions of taxables and such other facts as are deemed pertinent and desirable.
(b) (1) General. — Except as provided herein, and notwithstanding the provisions of § 368 of this title, the Secretary of Finance shall prepare, maintain, and publish on the Division of Revenue Internet Website, 2 lists of taxpayers owing unpaid tax and additions to tax finally determined to be due under Title 30 for:
a. Personal income tax; and
b. Business taxes administered by the Department of Finance, including employee withholding tax.
(2) Contents of lists. — Each list shall consist of the 100 taxpayers owing to this State the greatest amount of unpaid tax and additions to tax, as modified by paragraph (b)(6) of this section, and shall contain the name and address of each such taxpayer, the total by type and amount of tax and additions to tax due and the date the amount was finally determined to be due. In the case of entities other than natural persons, the list may also name any persons who were at least 25% owners or beneficial owners or who were responsible officers of such entity at or after the time the liability was created.
(3) Administration. — a. Each list shall be updated on a quarterly basis; and
b. Notwithstanding paragraph (b)(7)a. of this section, each newly updated list shall not include the names of taxpayers that have appeared on previous versions of the same list unless:
1. A separate instance of unpaid tax or additions to tax, which ranks the taxpayer’s new liability, subsequent to the publishing of the prior quarter’s list, among the 100 largest; or
2. At least 1 year has elapsed since the taxpayer appeared on the list and, in the Director’s judgment, returning the taxpayer to the list will significantly increase the likelihood of payment.
(4) Limitations. — No taxpayer shall be included on the aforesaid list until:
a. The overdue liability has been reduced to a judgment under § 554 of this title; and
b. Sixty days have elapsed following the date of mailing a notice by certified mail to the taxpayer, taxpayer’s owners, beneficial owners or officers, as the case may be, of the Secretary’s intent to include that taxpayer’s name and other required information on the list to be published.
(5) Exceptions. — No taxpayer shall be included in the published list if:
a. The taxpayer has since the mailing of the notice, paid the liability in full, or entered into a written agreement with the Division for payment of the delinquency; or
b. The total liability for all taxes and additions to tax is less than $1,000.
(6) Calculating the amount of tax and additions to tax to be listed. For the exclusive purpose of ascertaining a taxpayer’s inclusion on the published list, in calculating the amount of tax and additions to tax, there shall be excluded any amount of tax or addition to tax which:
a. Has been determined to be uncollectible pursuant to § 352 of this title; or
b. Is the subject of an agreement between the Secretary and the taxpayer for installment payment of the amount due and which is not in default by a period of 31 days; or
c. Is subject to stay of collection pursuant to the Bankruptcy Code of the United States [11 U.S.C. § 101 et seq.]; or
d. Has, in the discretion of the Secretary or the Secretary’s delegate and in the interests of justice, been deferred from collection for no more than 90 days for the purpose of researching whether or not an error has occurred in calculating the amount due; or
e. The Director, in the Director’s discretion, and after receipt of a taxpayer’s written request and statement of reasonable cause, and with the written approval of the Secretary of Finance, has deemed to result from extraordinary circumstances.
(7) Compliance adjustment. — a. Taxpayers appearing on the above list shall be removed therefrom within 30 days of the receipt of full payment of the delinquent liability or entering into a written agreement with the Division for payment of the delinquency.
b. Any issuance of bad check or breach of said agreement may result in the taxpayer’s name being immediately returned to the published list.
(8) Regulations. — The Department may promulgate rules and regulations necessary to implement 75 Del. Laws, c. 406.
(9) Any disclosure made by the Secretary under paragraphs (b)(1) and (b)(2) of this section, in a good faith effort to comply with paragraphs (b)(3)-(7) of this section, shall not be considered a violation of any statute prohibiting disclosure of taxpayer information.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c003/sc04/index.htmlFetched: 10/4/2026