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U.S. State Codes
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Delaware
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Title 30 - State Taxes
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Chapter 5. Procedure, Admin...
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Subchapter III Procedure and Administration
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.