2025 Delaware Code
Title 5 - Banking
Chapter 11. TAXATION
§ 1103. Review of tax.

Universal Citation:
5 DE Code § 1103 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
§ 1103. Review of tax.

The assessment of tax under this chapter shall be reviewed and corrected by the State Bank Commissioner upon application by any party interested, prior to the first day of May in the year in which the tax is levied, if, upon such application, good cause be shown for correction.

32 Del. Laws, c. 104, § 6;  Code 1935, § 2320;  44 Del. Laws, c. 132, § 3;  5 Del. C. 1953, § 1105;  59 Del. Laws, c. 434, § 1;  61 Del. Laws, c. 82, §§ 2, 3;  64 Del. Laws, c. 160, § 3;  65 Del. Laws, c. 444, § 4;  66 Del. Laws, c. 23, § 3;  66 Del. Laws, c. 378, § 1;  70 Del. Laws, c. 327, § 33; 
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