There is a newer version
of
this Section
2020 Delaware Code
Title 30 - State Taxes
Chapter 5. Procedure, Administration and Enforcement
Subchapter III. Procedure and Administration
§ 525 Determination of Director final.
Universal Citation: 30 DE Code § 525. (2020)
§ 525. Determination of Director final.
The determination of the Director under § 524 of this title on the taxpayer's protest shall be final (and such determination shall constitute a final assessment of any amount determined by the Director to be due) upon the expiration of 60 days (30 days in the case of withholding taxes, or, in the case of other taxes imposed by Chapter 11 of this title, 120 days if the taxpayer is outside the United States) from the date when the Director mails notice of the determination to the taxpayer, unless within such period the taxpayer seeks review of the Director's determination pursuant to § 544 of this title.
68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1;
Disclaimer: These codes may not be the most recent version. Delaware may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
