PocketLaw | Delaware Code | Procedure and Administration

Procedure and Administration

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Examination of return.

Assessment final if no protest.

Protest by taxpayer.

Notice of determination after protest.

Determination of Director final.

Burden of proof.

Evidence of related federal determination.

Mathematical error.

Time for performing certain acts postponed by reason of service in combat zone.

Assessment of tax.

Limitations on assessment.

Recovery of erroneous refund.

Interest on underpayment.

Failure to file tax return or to pay tax.

Fraud and other penalties.

Accuracy-related penalty.

Authority to make credits or refunds.

Abatements.

Limitations on credit or refund.

Interest on overpayments.

Form of claims for credit or refund; amendments.

Notice of disallowance; finality.

Claim for credit or refund or protest deemed disallowed.

Review of determinations of Director on protests.

Collection of debts owed to certain State agencies.

Voluntary Tax Compliance Initiative.

Professional and occupational licenses; denial or suspension.

Paid tax preparers; required information on returns and claims for refund.

Suit to enjoin certain paid tax preparers.