Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 366
Appeals
Official textdelcode.delaware.gov
The Secretary of Finance shall have all rights of appeal to the Superior Court as are granted to any taxable under this title.
Amendment history
36 Del. Laws, c. 8, § 12; 57 Del. Laws, c. 741, §§ 3B, 3D
Source: view the official text
In this title (40 sections)
- 30-331 · Appeals from Tax Appeal Board decisions
- 30-332 · Frivolous or dilatory proceedings
- 30-333 · Removal of tax appeals to the Superior Court
- 30-334 · Admission to practice before the Tax Appeal Board
- 30-341 · Bond [Repealed]
- 30-351 · Preservation of returns and destruction of records
- 30-352 · Accounts receivable
- 30-353 · Record of decisions, rules and rulings of Department
- 30-354 · Rules, regulations and enforcement
- 30-355 · Tax return forms
- 30-356 · Mailing tax return forms
- 30-357 · Reports to Governor and General Assembly
- 30-358 · Bonds of Department employees [Repealed]
- 30-359 · Publication of tax information
- 30-360 · List of income tax taxables [Repealed]
- 30-361 · Enforcement of penalties
- 30-362 · Advisory board
- 30-363 · Escheator
- 30-364 · Examinations to ascertain correctness of tax returns or…
- 30-365 · Agents as special constables
- 30-366 · Appeals
- 30-367 · False statements [Repealed]
- 30-368 · Secrecy of returns and information; penalty
- 30-369 · Required employee background checks
- 30-375 · Furnishing of bonds by foreign persons or firms
- 30-376 · Time for performing certain acts postponed by reason of…
- 30-501 · Application of this chapter
- 30-502 · Definitions
- 30-510 · Due date of the return
- 30-511 · Extension of time for filing and payment
- 30-512 · Signing of returns and other documents
- 30-513 · General requirements concerning returns; records and statements
- 30-514 · Report of change in federal tax liability
- 30-515 · Filing frequency and tax computation thresholds
- 30-521 · Examination of return
- 30-522 · Assessment final if no protest
- 30-523 · Protest by taxpayer
- 30-524 · Notice of determination after protest
- 30-525 · Determination of Director final
- 30-526 · Burden of proof