2014 Delaware Code
Title 5 - Banking
CHAPTER 11. TAXATION
§ 1112. Period of limitation on credit or refund
Claim for a credit or refund of an overpayment of any tax imposed by this chapter shall be filed by the taxpayer with the Commissioner not later than 3 years from the last date prescribed for filing the return (including the time permitted in any agreements for the extension of time) or 2 years from the time the tax was paid, whichever of such periods is later, or if no return was filed by the taxpayer, not later than 2 years from the time the tax was paid.
70 Del. Laws, c. 112, § 64.;
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