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Delaware Code (Titles 8, 9, 25, 30)

30 Del. C. § 532

Recovery of erroneous refund

Official textdelcode.delaware.gov

# (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)

Two years from the making of such refund; or

# (2)

The limitation period provided by § 531 of this title.

# (b)

As to any part of an erroneous refund that was induced by fraud or by the intentional misrepresentation of a material fact, 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.

Amendment history

68 Del. Laws, c. 187, § 1

Source: view the official text

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In this title (40 sections)
  1. 30-376 · Time for performing certain acts postponed by reason of…
  2. 30-501 · Application of this chapter
  3. 30-502 · Definitions
  4. 30-510 · Due date of the return
  5. 30-511 · Extension of time for filing and payment
  6. 30-512 · Signing of returns and other documents
  7. 30-513 · General requirements concerning returns; records and statements
  8. 30-514 · Report of change in federal tax liability
  9. 30-515 · Filing frequency and tax computation thresholds
  10. 30-521 · Examination of return
  11. 30-522 · Assessment final if no protest
  12. 30-523 · Protest by taxpayer
  13. 30-524 · Notice of determination after protest
  14. 30-525 · Determination of Director final
  15. 30-526 · Burden of proof
  16. 30-527 · Evidence of related federal determination
  17. 30-528 · Mathematical error
  18. 30-529 · Time for performing certain acts postponed by reason of…
  19. 30-530 · Assessment of tax
  20. 30-531 · Limitations on assessment
  21. 30-532 · Recovery of erroneous refund
  22. 30-533 · Interest on underpayment
  23. 30-534 · Failure to file tax return or to pay tax
  24. 30-535 · Fraud and other penalties
  25. 30-536 · Accuracy-related penalty
  26. 30-537 · Authority to make credits or refunds
  27. 30-538 · Abatements
  28. 30-539 · Limitations on credit or refund
  29. 30-540 · Interest on overpayments
  30. 30-541 · Form of claims for credit or refund; amendments
  31. 30-542 · Notice of disallowance; finality
  32. 30-543 · Claim for credit or refund or protest deemed disallowed
  33. 30-544 · Review of determinations of Director on protests
  34. 30-545 · Collection of debts owed to certain State agencies
  35. 30-546 · Voluntary Tax Compliance Initiative
  36. 30-547 · Professional and occupational licenses; denial or suspension
  37. 30-548 · Paid tax preparers; required information on returns and claims…
  38. 30-549 · Suit to enjoin certain paid tax preparers
  39. 30-551 · Timely mailing
  40. 30-552 · Collection procedures
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