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

30 Del. C. § 541

Form of claims for credit or refund; amendments

Official textdelcode.delaware.gov

A claim for credit or refund shall be filed with the Director in writing and shall state the specific grounds upon which it is founded. The Director may by regulations prescribe the information to be included in a claim. A claim may not be amended after the last date prescribed by § 539 of this title for filing a claim for credit or refund if the net effect of the amendment would be an increase in the amount of the overpayment.

Amendment history

68 Del. Laws, c. 187, § 1

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In this title (40 sections)
  1. 30-521 · Examination of return
  2. 30-522 · Assessment final if no protest
  3. 30-523 · Protest by taxpayer
  4. 30-524 · Notice of determination after protest
  5. 30-525 · Determination of Director final
  6. 30-526 · Burden of proof
  7. 30-527 · Evidence of related federal determination
  8. 30-528 · Mathematical error
  9. 30-529 · Time for performing certain acts postponed by reason of…
  10. 30-530 · Assessment of tax
  11. 30-531 · Limitations on assessment
  12. 30-532 · Recovery of erroneous refund
  13. 30-533 · Interest on underpayment
  14. 30-534 · Failure to file tax return or to pay tax
  15. 30-535 · Fraud and other penalties
  16. 30-536 · Accuracy-related penalty
  17. 30-537 · Authority to make credits or refunds
  18. 30-538 · Abatements
  19. 30-539 · Limitations on credit or refund
  20. 30-540 · Interest on overpayments
  21. 30-541 · Form of claims for credit or refund; amendments
  22. 30-542 · Notice of disallowance; finality
  23. 30-543 · Claim for credit or refund or protest deemed disallowed
  24. 30-544 · Review of determinations of Director on protests
  25. 30-545 · Collection of debts owed to certain State agencies
  26. 30-546 · Voluntary Tax Compliance Initiative
  27. 30-547 · Professional and occupational licenses; denial or suspension
  28. 30-548 · Paid tax preparers; required information on returns and claims…
  29. 30-549 · Suit to enjoin certain paid tax preparers
  30. 30-551 · Timely mailing
  31. 30-552 · Collection procedures
  32. 30-553 · Period of collection after assessment; agreement for extension
  33. 30-554 · Obtaining court judgment by filing certificate
  34. 30-555 · Release of lien
  35. 30-556 · Execution of judgments
  36. 30-557 · Nonresident taxpayer
  37. 30-558 · Tax claims of other states
  38. 30-559 · Order to compel compliance
  39. 30-560 · Transferees
  40. 30-561 · Jeopardy assessments
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