Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 564
Closing agreements
The Director, or any person authorized in writing by the Director, is authorized to enter into an agreement in writing with any person relating to the liability of such person (or of another person for whom such person acts) with respect to any tax that is subject to administration and enforcement by the Department of Finance and imposed under the Delaware Code for any taxable period. Such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance or misrepresentation of a material fact:
# (1)
The case shall not be reopened as to matters agreed upon or the agreement modified by any officer, employee or agent of this State; and
# (2)
In any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund or credit made in accordance therewith, shall not be annulled, modified, set aside or disregarded.
Amendment history
68 Del. Laws, c. 187, § 1; 84 Del. Laws, c. 366, § 2
Source: view the official text
In this title (40 sections)
- 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
- 30-565 · Priorities among requests to intercept or reduce refunds
- 30-571 · Attempt to evade or defeat tax; class E felony
- 30-572 · Failure to collect or pay over tax; class E felony
- 30-573 · Failure to file return, supply information or pay tax; class A…
- 30-574 · Fraud and false statements; class E felony
- 30-575 · Period of limitations on criminal prosecutions: jurisdiction
- 30-576 · Misdemeanors
- 30-581 · Inspection of returns by federal, state and local officials
- 30-582 · Lodging tax collection
- 30-1101 · Meaning of terms
- 30-1102 · Imposition and rate of tax; separate tax on lump-sum…
- 30-1103 · Resident individual defined
- 30-1104 · Nonresident individual defined
- 30-1105 · Taxable income
- 30-1106 · Modifications [For application of this section, see 83 Del.…
- 30-1107 · Deductions
- 30-1108 · Standard deduction
- 30-1109 · Itemized deductions [For application of this section, see 66…
- 30-1110 · Personal exemptions and credits