Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 524
Notice of determination after protest
Official textdelcode.delaware.gov
Written notice of the Director’s determination under § 523 of this title shall be mailed to the taxpayer by certified or registered mail, and such notice shall set forth the Director’s findings of fact and the basis of any determination which is adverse, in whole or in part, to the taxpayer.
Amendment history
68 Del. Laws, c. 187, § 1
Source: view the official text
In this title (40 sections)
- 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- 30-367 · False statements [Repealed]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
- 30-527 · Evidence of related federal determination
- 30-528 · Mathematical error
- 30-529 · Time for performing certain acts postponed by reason of…
- 30-530 · Assessment of tax
- 30-531 · Limitations on assessment
- 30-532 · Recovery of erroneous refund
- 30-533 · Interest on underpayment
- 30-534 · Failure to file tax return or to pay tax
- 30-535 · Fraud and other penalties
- 30-536 · Accuracy-related penalty
- 30-537 · Authority to make credits or refunds
- 30-538 · Abatements
- 30-539 · Limitations on credit or refund
- 30-540 · Interest on overpayments
- 30-541 · Form of claims for credit or refund; amendments
- 30-542 · Notice of disallowance; finality
- 30-543 · Claim for credit or refund or protest deemed disallowed