§ 525. Determination of Director final.
§ 525. Determination of Director final. The determination of the Director under § 524 of this title on the taxpayer’s protest shall be final (and such determination shall constitute a final assessment of any amount determined by the Director to be due) upon the expiration of 60 days (30 days in the case of withholding […]
§ 541. Form of claims for credit or refund; amendments.
§ 541. Form of claims for credit or refund; amendments. A claim for credit or refund shall be filed with the Director in writing and shall state the specific grounds upon which it is founded. The Director may by regulations prescribe the information to be included in a claim. A claim may not be amended […]
§ 526. Burden of proof.
§ 526. Burden of proof. (a) In any proceeding before the Director under this chapter, the burden of proof shall be on the taxpayer, except with respect to the following issues, as to which the burden of proof shall be on the Director: (1) Whether the taxpayer has been guilty of fraud; (2) Whether the […]
§ 527. Evidence of related federal determination.
§ 527. Evidence of related federal determination. A federal administrative determination of issues raised in a proceeding under § 523 or § 544 of this title shall be admissible as presumptive evidence in such proceeding, but such determination shall not be conclusive. 68 Del. Laws, c. 187, § 1;
§ 528. Mathematical error.
§ 528. Mathematical error. (a) If the amount of tax shown on the taxpayer’s return is understated due to a mathematical or clerical error, the Director shall notify the taxpayer in writing that an amount of tax in excess of that shown on the return is due and has been assessed. Each notice under this […]
§ 529. Time for performing certain acts postponed by reason of service in combat zone.
§ 529. Time for performing certain acts postponed by reason of service in combat zone. (a) In the case of an individual serving in the armed forces of the United States, or serving in support of such armed forces, in an area designated by the President of the United States by Executive Order as a […]
§ 530. Assessment of tax.
§ 530. Assessment of tax. (a) The amount of tax which is shown to be due on any return (including any additional amount subject to notice under § 528(a) of this title as a result of a mathematical or clerical error) shall be deemed to be assessed on the date of filing such return, and […]
§ 531. Limitations on assessment.
§ 531. Limitations on assessment. (a) Except as otherwise provided in this section, a notice of proposed assessment under § 521(c) of this title shall be mailed to the taxpayer within 3 years after the return was filed (whether or not such return was filed on or after the date prescribed). No deficiency shall be […]
§ 532. Recovery of erroneous refund.
§ 532. Recovery of erroneous refund. (a) An erroneous refund shall be considered an underpayment of tax on the date such refund was made, and a notice of proposed assessment under § 521(c) of this title with respect to such refund may be mailed to the taxpayer at any time within the later of: (1) […]
§ 533. Interest on underpayment.
§ 533. Interest on underpayment. (a) If any amount of tax, including tax required to be withheld by an employer, and including penalties, additional amounts and additions to the tax, imposed by this title or Title 4 is not paid on or before the last date prescribed for payment, interest on such amount at the […]