There is a newer version of the Delaware Code
2016 Delaware Code
Title 30 - State Taxes
CHAPTER 5. PROCEDURE, ADMINISTRATION AND ENFORCEMENT
Subchapter III Procedure and Administration
- § 521. Examination of return.
- § 522. Assessment final if no protest.
- § 523. Protest by taxpayer.
- § 524. Notice of determination after protest.
- § 525. Determination of Director final.
- § 526. Burden of proof.
- § 527. Evidence of related federal determination.
- § 528. Mathematical error.
- § 529. Time for performing certain acts postponed by reason of service in combat zone.
- § 530. Assessment of tax.
- § 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.
- § 538. Abatements.
- § 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.
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