The assessment of tax under this chapter shall be reviewed and corrected by the State Bank Commissioner upon application by any party interested, prior to the first day of May in the year in which the tax is levied, if, upon such application, good cause be shown for correction.
Structure Delaware Code
§ 1101A. Alternative annual franchise tax; rate of taxation.
§ 1102. Statement of net income to be filed.
§ 1104. Date of payment and collection of tax; estimated tax.
§ 1107. Duties of Attorney General.
§ 1109. State corporation income and other taxes; exemption.
§ 1111. Period of limitation upon assessments.
§ 1112. Period of limitation on credit or refund.