Written notice of the Director's determination under § 523 of this title shall be mailed to the taxpayer by certified or registered mail, and such notice shall set forth the Director's findings of fact and the basis of any determination which is adverse, in whole or in part, to the taxpayer.
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.