The determination of the Director under § 524 of this title on the taxpayer's protest shall be final (and such determination shall constitute a final assessment of any amount determined by the Director to be due) upon the expiration of 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) from the date when the Director mails notice of the determination to the taxpayer, unless within such period the taxpayer seeks review of the Director's determination pursuant to § 544 of this title.
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.