Within 60 days (30 days in the case of withholding taxes, or, in the case of other taxes imposed by Chapter 11 of this title, 120 days if the taxpayer is outside the United States) after the date of the mailing of a notice of proposed assessment under § 521(c) of this title or the date of the mailing of a notice of the disallowance of a claim for credit or refund under § 542 of this title, the taxpayer may file with the Director a written protest against the proposed assessment or disallowance in which the taxpayer shall set forth the grounds upon which the protest is based. If such a protest is filed, the Director shall reconsider the proposed assessment or disallowance of claim for credit or refund and, if the taxpayer has so requested, shall grant the taxpayer or the taxpayer's authorized representative an oral hearing.
Structure Delaware Code
Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT
Subchapter III. Procedure and Administration
§ 522. Assessment final if no protest.
§ 524. Notice of determination after protest.
§ 525. Determination of Director final.
§ 527. Evidence of related federal determination.
§ 529. Time for performing certain acts postponed by reason of service in combat zone.
§ 531. Limitations on assessment.
§ 532. Recovery of erroneous refund.
§ 533. Interest on underpayment.
§ 534. Failure to file tax return or to pay tax.
§ 535. Fraud and other penalties.
§ 536. Accuracy-related penalty.
§ 537. Authority to make credits or refunds.
§ 539. Limitations on credit or refund.
§ 540. Interest on overpayments.
§ 541. Form of claims for credit or refund; amendments.
§ 542. Notice of disallowance; finality.
§ 543. Claim for credit or refund or protest deemed disallowed.
§ 544. Review of determinations of Director on protests.
§ 545. Collection of debts owed to certain State agencies.
§ 546. Voluntary Tax Compliance Initiative.
§ 547. Professional and occupational licenses; denial or suspension.
§ 548. Paid tax preparers; required information on returns and claims for refund.