Source: http://delcode.delaware.gov/title30/c005/sc01/index.shtml
Timestamp: 2015-04-28 02:05:58
Document Index: 726379392

Matched Legal Cases: ['§ 501', '§ 502', '§ 1', '§ 3', '§ 5', '§ 1', '§ 502', '§ 521', '§ 3003', '§ 1', '§ 1', '§ 6']

Authenticated PDF § 501 § 502 TITLE 30
68 Del. Laws, c. 187, § 1; 71 Del. Laws, c. 385, § 3; 74 Del. Laws, c. 137, § 5; 79 Del. Laws, c. 142, § 1.; § 502 Definitions.
(1) "Deficiency" means, in the case of any tax imposed by this title or, where applicable, Title 4, the amount by which such tax so imposed exceeds the excess of:
(2) "Director" means the Director of the Division of Revenue or the Secretary of Finance of the State.
(3) "Division of Revenue" means the Division of Revenue of the Department of Finance of the State.
(4) "Internal Revenue Service" means the Internal Revenue Service of the Department of Treasury of the United States.
(5)a. "Last known address," except as provided in paragraph (b)(5)b. of this section, shall mean:
2. A mailing address with respect to such taxpayer provided directly, or indirectly through a service provider, by the United States Postal Service to the Division of Revenue
b. Notwithstanding the provisions of paragraph (b)(5)a. of this section, "last known address" shall mean the address determined under paragraph (b)(5)a.1. whenever the taxpayer shows that the address determined under paragraph (b)(5)a.1. of this section is the taxpayer's actual address and that the address determined under paragraph (b)(5)a.2. of this section is not the taxpayer's actual address, or that mail sent to the address determined under paragraph (b)(5)a.1. of this section is more likely to reach the taxpayer than mail sent to the address under paragraph (b)(5)a.2. of this section.
(6) "Notice of proposed assessment" means a notice sent to a taxpayer by the Director or the Director's delegate pursuant to § 521(c) of this title that tax, interest, penalty, additional amount or addition to the tax is proposed for assessment and is due.
(7) "Person" means and includes an individual, a trust, estate, partnership, association, company or corporation.
(8) "State Tax Commissioner" means the Director of the Division of Revenue.
(9) "State Tax Department" means the Division of Revenue.
(10) "Tax" shall be deemed also to refer to license fees imposed under Part III of this title.
(11) "This title," except when used in reference to specific chapters, sections or other provisions of Title 30, shall mean Title 30 of the Delaware Code, except § 3003 and Chapters 51 and 52.
(12) "Title 4," for purposes of this chapter, shall be deemed to refer only to subchapter VII of Chapter 5 of Title 4.
68 Del. Laws, c. 187, § 1; 70 Del. Laws, c. 186, § 1; 71 Del. Laws, c. 314, § 6.; Site Footer