Delaware Code
Chapter 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT
Subchapter III. Procedure and Administration

§ 521. Examination of return. - (a) Deficiency or overpayment. — As soon as practicable after...

§ 522. Assessment final if no protest. - Sixty days after the date on which it was mailed...

§ 523. Protest by taxpayer. - Within 60 days (30 days in the case of withholding...

§ 524. Notice of determination after protest. - Written notice of the Director's determination under § 523 of...

§ 525. Determination of Director final. - The determination of the Director under § 524 of this...

§ 526. Burden of proof. - (a) In any proceeding before the Director under this chapter,...

§ 527. Evidence of related federal determination. - A federal administrative determination of issues raised in a proceeding...

§ 528. Mathematical error. - (a) If the amount of tax shown on the taxpayer's...

§ 529. Time for performing certain acts postponed by reason of service in combat zone. - (a) In the case of an individual serving in the...

§ 530. Assessment of tax. - (a) The amount of tax which is shown to be...

§ 531. Limitations on assessment. - (a) Except as otherwise provided in this section, a notice...

§ 532. Recovery of erroneous refund. - (a) An erroneous refund shall be considered an underpayment of...

§ 533. Interest on underpayment. - (a) If any amount of tax, including tax required to...

§ 534. Failure to file tax return or to pay tax. - (a) In case of failure to file any return required...

§ 535. Fraud and other penalties. - (a) If any part of any underpayment of tax required...

§ 536. Accuracy-related penalty. - (a) If this section applies to any portion of an...

§ 537. Authority to make credits or refunds. - (a) In the case of any overpayment, the Director, within...

§ 538. Abatements. - (a) The Director is authorized to abate the unpaid portion...

§ 539. Limitations on credit or refund. - (a) Claim for credit or refund of an overpayment of...

§ 540. Interest on overpayments. - (a) General. — Subject to the limitations specified in subsection...

§ 541. Form of claims for credit or refund; amendments. - A claim for credit or refund shall be filed with...

§ 542. Notice of disallowance; finality. - If the Director disallows a claim for credit or refund,...

§ 543. Claim for credit or refund or protest deemed disallowed. - If the Director fails to mail written notice of the...

§ 544. Review of determinations of Director on protests. - A determination by the Director on a taxpayer's protest pursuant...

§ 545. Collection of debts owed to certain State agencies. - (a) General. — Upon receiving notice from any claimant agency...

§ 546. Voluntary Tax Compliance Initiative. - (a) Voluntary Tax Compliance Initiative. — For the purpose of...

§ 547. Professional and occupational licenses; denial or suspension. - (a) Definitions, as used in this section: (1) “Debt” means...

§ 548. Paid tax preparers; required information on returns and claims for refund. - Any return or claim for refund prepared by a paid...

§ 549. Suit to enjoin certain paid tax preparers. - (a) In a court of competent jurisdiction, the Director of...