Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 527
Evidence of related federal determination
Official textdelcode.delaware.gov
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.
Amendment history
68 Del. Laws, c. 187, § 1
Source: view the official text
In this title (40 sections)
- 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- 30-367 · False statements [Repealed]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
- 30-544 · Review of determinations of Director on protests
- 30-545 · Collection of debts owed to certain State agencies
- 30-546 · Voluntary Tax Compliance Initiative