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Delaware Code

III

Procedure and Administration

521Examination of return 522Assessment final if no protest 523Protest by taxpayer 524Notice of determination after protest 525Determination of Director final 526Burden of proof 527Evidence of related federal determination 528Mathematical error 529Time for performing certain acts postponed by reason of service in combat zone 530Assessment of tax 531Limitations on assessment 532Recovery of erroneous refund 533Interest on underpayment 534Failure to file tax return or to pay tax 535Fraud and other penalties 536Accuracy-related penalty 537Authority to make credits or refunds 538Abatements 539Limitations on credit or refund 540Interest on overpayments 541Form of claims for credit or refund; amendments 542Notice of disallowance; finality 543Claim for credit or refund or protest deemed disallowed 544Review of determinations of Director on protests 545Collection of debts owed to certain State agencies 546Voluntary Tax Compliance Initiative 547Professional and occupational licenses; denial or suspension 548Paid tax preparers; required information on returns and claims for refund 549Suit to enjoin certain paid tax preparers