(a) Any person from whom fees, charges or taxes imposed by this title have been erroneously collected may apply to the Commissioner for refund at any time within 1 year from the date such fees, charges or taxes were originally required to be paid or within 30 days from the date of payment of any additional tax, charge or fee.
(b) If the amount of taxes, charges or fees found due are less than the amount paid, either by examination of the return by the Commissioner or by allowance of a claim for overpayment filed by the payer with the Commissioner, the State Treasurer shall refund the excess out of the General Fund of this State upon certification and approval by the Commissioner.
(c) No such refund shall be made unless the amount to be so refunded is $10 or more.
Structure Delaware Code
§ 702. General premium tax; underwriting profits tax.
§ 703. Privilege tax on certain domestic insurers.
§ 704. Tax on workers' compensation; employer's liability premiums.
§ 705. Reporting by insurers of gross premiums and payments to fire companies based thereon.
§ 706. Definitions of terms used in §§ 707-709 of this title.
§ 707. Special tax on gross premiums for benefit of police.
§ 708. Distribution of proceeds of tax.
§ 709. Registering information.
§ 710. Purpose, receipt, deposit of fees, fines and taxes.
§ 711. Refund of overpayments.