Claim for a credit or refund of an overpayment of any tax imposed by this chapter shall be filed by the taxpayer with the Commissioner not later than 3 years from the last date prescribed for filing the return (including the time permitted in any agreements for the extension of time) or 2 years from the time the tax was paid, whichever of such periods is later, or if no return was filed by the taxpayer, not later than 2 years from the time the tax was paid.
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.