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

30 Del. C. § 538

Abatements

Official textdelcode.delaware.gov

# (a)

The Director is authorized to abate the unpaid portion of the assessment of any tax, interest, penalty, additional amount or addition to the tax, or any liability in respect thereof, which is:

# (1)

Excessive in amount;

# (2)

Assessed after the expiration of the period of limitations properly applicable thereto; or

# (3)

Erroneously or illegally assessed.

# (b)

The Director is authorized to abate any portion (whether or not theretofore paid) of the assessment of any tax, interest, penalty, additional amount or additions to the tax, or any liability in respect thereof, if the Director determines under uniform rules prescribed by the Director that the administration and collection costs involved would not warrant collection of the amount due.

Amendment history

68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1

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In this title (40 sections)
  1. 30-513 · General requirements concerning returns; records and statements
  2. 30-514 · Report of change in federal tax liability
  3. 30-515 · Filing frequency and tax computation thresholds
  4. 30-521 · Examination of return
  5. 30-522 · Assessment final if no protest
  6. 30-523 · Protest by taxpayer
  7. 30-524 · Notice of determination after protest
  8. 30-525 · Determination of Director final
  9. 30-526 · Burden of proof
  10. 30-527 · Evidence of related federal determination
  11. 30-528 · Mathematical error
  12. 30-529 · Time for performing certain acts postponed by reason of…
  13. 30-530 · Assessment of tax
  14. 30-531 · Limitations on assessment
  15. 30-532 · Recovery of erroneous refund
  16. 30-533 · Interest on underpayment
  17. 30-534 · Failure to file tax return or to pay tax
  18. 30-535 · Fraud and other penalties
  19. 30-536 · Accuracy-related penalty
  20. 30-537 · Authority to make credits or refunds
  21. 30-538 · Abatements
  22. 30-539 · Limitations on credit or refund
  23. 30-540 · Interest on overpayments
  24. 30-541 · Form of claims for credit or refund; amendments
  25. 30-542 · Notice of disallowance; finality
  26. 30-543 · Claim for credit or refund or protest deemed disallowed
  27. 30-544 · Review of determinations of Director on protests
  28. 30-545 · Collection of debts owed to certain State agencies
  29. 30-546 · Voluntary Tax Compliance Initiative
  30. 30-547 · Professional and occupational licenses; denial or suspension
  31. 30-548 · Paid tax preparers; required information on returns and claims…
  32. 30-549 · Suit to enjoin certain paid tax preparers
  33. 30-551 · Timely mailing
  34. 30-552 · Collection procedures
  35. 30-553 · Period of collection after assessment; agreement for extension
  36. 30-554 · Obtaining court judgment by filing certificate
  37. 30-555 · Release of lien
  38. 30-556 · Execution of judgments
  39. 30-557 · Nonresident taxpayer
  40. 30-558 · Tax claims of other states
Full table of contents →