Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 544
Review of determinations of Director on protests
Official textdelcode.delaware.gov
A determination by the Director on a taxpayer’s protest pursuant to § 523 of this title shall be subject to review by the taxpayer’s filing a petition with the Tax Appeal Board, in such form as the Tax Appeal Board may prescribe, within the time limits specified in § 525 or § 543 of this title, as the case may be. The determination of the Tax Appeal Board shall be subject to judicial review as provided in § 331 of this title.
Amendment history
68 Del. Laws, c. 187, § 1
Source: view the official text
In this title (40 sections)
- 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
- 30-547 · Professional and occupational licenses; denial or suspension
- 30-548 · Paid tax preparers; required information on returns and claims…
- 30-549 · Suit to enjoin certain paid tax preparers
- 30-551 · Timely mailing
- 30-552 · Collection procedures
- 30-553 · Period of collection after assessment; agreement for extension
- 30-554 · Obtaining court judgment by filing certificate
- 30-555 · Release of lien
- 30-556 · Execution of judgments
- 30-557 · Nonresident taxpayer
- 30-558 · Tax claims of other states
- 30-559 · Order to compel compliance
- 30-560 · Transferees
- 30-561 · Jeopardy assessments
- 30-562 · Bankruptcy or receivership
- 30-563 · General powers of Director of Revenue
- 30-564 · Closing agreements