Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 540 — Interest on overpayments
(a)
General. — Subject to the limitations specified in subsection (b) of this section, interest shall be allowed and paid upon any overpayment in respect of any tax imposed by this title or Title 4 at the rate of 0.5% per month, or fraction thereof.
(b)
Limitations. — (1) No interest shall be allowed or paid on any overpayment of less than $1.00.
(c)
Early returns and advance payments. — For purposes of this section and § 539 of this title:
(d)
Refund of income tax caused by carry back. — For purposes of subsection (a) of this section, if any overpayment of tax imposed by Chapter 11 or Chapter 19 of this title results from a carry back of a net operating loss or net capital loss, such overpayment shall be deemed not to have been made prior to the filing date for the taxable year in which such net operating loss or net capital loss arises.
Source: official text