Subchapter

Procedure and Administration

Del. Code tit. 30, § 521— Examination of return
Del. Code tit. 30, § 522— Assessment final if no protest
Del. Code tit. 30, § 523— Protest by taxpayer
Del. Code tit. 30, § 524— Notice of determination after protest
Del. Code tit. 30, § 525— Determination of Director final
Del. Code tit. 30, § 526— Burden of proof
Del. Code tit. 30, § 527— Evidence of related federal determination
Del. Code tit. 30, § 528— Mathematical error
Del. Code tit. 30, § 529— Time for performing certain acts postponed by reason of service in combat zone
Del. Code tit. 30, § 530— Assessment of tax
Del. Code tit. 30, § 531— Limitations on assessment
Del. Code tit. 30, § 532— Recovery of erroneous refund
Del. Code tit. 30, § 533— Interest on underpayment
Del. Code tit. 30, § 534— Failure to file tax return or to pay tax
Del. Code tit. 30, § 535— Fraud and other penalties
Del. Code tit. 30, § 536— Accuracy-related penalty
Del. Code tit. 30, § 537— Authority to make credits or refunds
Del. Code tit. 30, § 538— Abatements
Del. Code tit. 30, § 539— Limitations on credit or refund
Del. Code tit. 30, § 540— Interest on overpayments
Del. Code tit. 30, § 541— Form of claims for credit or refund; amendments
Del. Code tit. 30, § 542— Notice of disallowance; finality
Del. Code tit. 30, § 543— Claim for credit or refund or protest deemed disallowed
Del. Code tit. 30, § 544— Review of determinations of Director on protests
Del. Code tit. 30, § 545— Collection of debts owed to certain State agencies
Del. Code tit. 30, § 546— Voluntary Tax Compliance Initiative
Del. Code tit. 30, § 547— Professional and occupational licenses; denial or suspension
Del. Code tit. 30, § 548— Paid tax preparers; required information on returns and claims for refund
Del. Code tit. 30, § 549— Suit to enjoin certain paid tax preparers