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2020 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.
- § 548 Paid tax preparers; required information on returns and claims for refund.
- § 549 Suit to enjoin certain paid tax preparers.
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