reglab/housing_qa huggingface dataset:
30 DE Code § 365. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter IV. Secretary of Finance; Powers and Duties|§ 365. Agents as special constables.

§ 365. Agents as special constables. The Secretary of Finance may constitute agents, field agents or other appointees special constables and as such they shall have and possess all the powers that are possessed by county constables under the laws of this State. 36 Del. Laws, c. 8, §  12;  Code 1935, §  155;  30 Del. C. 1953, §  369;  57 Del. Laws, c. 741, §§  3B, 3D;  70 Del. Laws, c. 186, §  1;
30 DE Code § 366. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter IV. Secretary of Finance; Powers and Duties|§ 366. Appeals.

§ 366. Appeals. The Secretary of Finance shall have all rights of appeal to the Superior Court as are granted to any taxable under this title. 36 Del. Laws, c. 8, §  12;  Code 1935, §  155;  30 Del. C. 1953, §  370;  57 Del. Laws, c. 741, §§  3B, 3D;
30 DE Code § 368. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter IV. Secretary of Finance; Powers and Duties|§ 368. Secrecy of returns and information; penalty.

§ 368. Secrecy of returns and information; penalty. (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for any officer or employee of the Department of Finance, or for any other officer or employee of this State who has access to tax returns or information from tax returns under this title (other than Chapters 30 [except §§ 3004 and 3005], 51 and 52) to disclose or make known to any person in any manner the amount of income or any particulars set forth or disclosed in any report or return required under this title (other than Chapters 30 [except §§ 3004 and 3005], 51 and 52) including any copy of any portion of a federal income or estate tax return or report, or any information on a federal return or report which is required to be attached to or included in a state tax return. (b) Nothing in this section shall be construed to prohibit the publication of statistics classified so as to avoid identification of specific taxpayers, or to prohibit the disclosure of the tax return or return information of any taxpayer to such person or persons as the taxpayer may designate in a written request or consent to such disclosure. (c) For purposes of this section, the term “officer or employee” shall include present and former officers and employees, and any person or persons employed or retained by the State on an independent contractor basis, or any subcontractors thereof. The term “return” or “report” shall include reports of the Internal Revenue Service or other competent federal authority containing tax return information. (d) Any violation of this section shall be a misdemeanor, punishable upon conviction by a fine not to exceed $1,000, or imprisonment not to exceed 6 months, or both. The Superior Court shall have exclusive original jurisdiction over such misdemeanor. (e) For purposes of this section, the terms “return” and “return information” shall not be construed to include any information appearing on or to appear on the face of a license required to be displayed under § 2109 of this title or the name or mailing address of the licensee of said license. (f) Refunds. — The Director may disclose taxpayer identity information to the press and other media for the purpose of notifying persons entitled to tax refunds when the Director, after reasonable effort and lapse of time, has been unable to locate such persons. 67 Del. Laws, c. 40, §  1;  73 Del. Laws, c. 123, §  1;  81 Del. Laws, c. 103, § 1;
30 DE Code § 369. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 3. Department of Finance|Subchapter IV. Secretary of Finance; Powers and Duties|§ 369. Required employee background checks.

§ 369. Required employee background checks. (a) All prospective employees, contractors, and any subcontractors thereof, of the Department who will have access to federal tax information shall obtain a background check as provided in subsection (c) of this section in order to be considered for employment to ensure compliance by the Department with § 6103(p)(4) of the Internal Revenue Code of 1986 (26 U.S.C. § 6103(p)(4)) and IRS Publication 1075 and any successor statutory provisions or IRS publications.  (b) All current employees, contractors, and any subcontractors thereof, of the Department who have access to federal tax information shall be required to submit to subsequent background checks as provided in subsection (c) of this section not less frequently than once every 10 years to ensure compliance by the Department with IRS Publication 1075.  (c) A person required to obtain a background check under this chapter shall submit fingerprints and other necessary information to the State Bureau of Identification in order to obtain all of the following:  (1) A report of the person's entire criminal history record from the State Bureau of Identification or a statement that the State Bureau of Identification Central Repository contains no such information relating to that person. (2) A report of the person's entire federal criminal history record from the Federal Bureau of Investigation pursuant to Federal Bureau of Investigation appropriation of Title II of Public Law 92-544 (28 U.S.C. § 534) or a statement that the Federal Bureau of Investigation's records contain no such information relating to that person. (d) The State Bureau of Identification shall be the intermediary for the purpose of subsection (c) of this section and shall forward all information required by subsections (a) and (b) of this section to the Department. (e) The Department may adopt such standards for screening the background checks required by this section as the Department shall determine appropriate.  81 Del. Laws, c. 103, § 2;
30 DE Code § 501. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter I. General Provisions|§ 501. Application of this chapter.

§ 501. Application of this chapter. For tax periods beginning on or after January 1, 1992, except where in conflict with a specific provision within another chapter of this title or, where applicable, a specific provision of Title 4 or Title 16 or a rule of the Delaware Alcoholic Beverage Control Commission, this chapter shall govern the administration, procedures and enforcement of the State revenue laws provided for under Parts II, III, IV (except Chapters 51 and 52), V, and VI of this title; subchapter VII of Chapter 5 of Title 4; and Chapter 101 of Title 16. 68 Del. Laws, c. 187, §  1;  71 Del. Laws, c. 385, §  3;  74 Del. Laws, c. 137, §  5;  79 Del. Laws, c. 142, §  1;
30 DE Code § 510. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter II. Returns and Payment of Tax|§ 510. Due date of the return.

§ 510. Due date of the return. A return prepared in compliance with the provisions of any chapter of this title or, where applicable, Title 4 shall be due on the last day provided for under such provision, or upon such later date as the Director may permit pursuant to any extension of the time to file the return granted in accordance with this chapter. 68 Del. Laws, c. 187, §  1;
30 DE Code § 511. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter II. Returns and Payment of Tax|§ 511. Extension of time for filing and payment.

§ 511. Extension of time for filing and payment. (a) The Director may grant a reasonable extension of time for the payment of any tax or estimated tax imposed by this title or by Title 4, or any installment thereof, or for filing any return, declaration, statement or other document required, on such terms and conditions as the Director may require. (b) If any extension of time is granted for the payment of any amount of tax, the Director may require the taxpayer to furnish a bond, or other security, in an amount not exceeding twice the amount of the tax for which the extension of time for payment is granted, on such terms and conditions as the Director may require. (c) In the case of any return required under Chapter 15 of this title, if a federal extension of time for the filing of a return is granted for federal estate tax purposes, then the time for filing such return required under Chapter 15 of this title shall be automatically extended for a like period; provided, that a copy of the federal extension is furnished to the Director before or with the filing of such return. (d) This section shall not preclude or be administered so as to be in conflict with deferred payments under § 5316(b) of this title. 68 Del. Laws, c. 187, §  1;  71 Del. Laws, c. 353, §  14;  71 Del. Laws, c. 385, §  4;
30 DE Code § 512. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter II. Returns and Payment of Tax|§ 512. Signing of returns and other documents.

§ 512. Signing of returns and other documents. (a) Any return, declaration, statement or other document required to be made pursuant to this title or Title 4 shall be signed in accordance with rules or instructions prescribed by the Director. The fact that an individual's name is signed to a return, declaration, statement or other document shall be prima facie evidence for all purposes that such return, declaration, statement or other document was actually signed by such individual and that the individual signed the return with authority to do so on behalf of the taxpayer. (b) The making or filing of any return, declaration, statement or other document, or copy thereof, required to be made or filed pursuant to this title or Title 4, including a copy of a federal return, shall constitute a certification by the person making or filing such return, declaration, statement or other document, or copy thereof, that the statements contained therein are true and that any copy filed is a true copy. (c) The Director may require that any return or other writing required to be filed with respect to any tax imposed under authority of this title or Title 4 be signed by the maker of such return or writing under oath or affirmation, subject to the penalties of perjury. 68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 513. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter II. Returns and Payment of Tax|§ 513. General requirements concerning returns; records and statements.

§ 513. General requirements concerning returns; records and statements. (a) The Director may prescribe rules or regulations with respect to the keeping of records, and may prescribe the content and form of returns and statements and the filing of copies of federal returns and determinations. The Director may require any person, by regulation or notice served on such person, to make such returns, render such statements or keep such records as the Director may deem sufficient to show whether or not such person is liable under this title or Title 4 for the payment of any tax or for the collection of any tax. The Director may permit or require the filing of returns by electronic means or by magnetic media and, in either case, may specify the form and content of such filing. (b) Notwithstanding any other provision of law, any return, declaration, statement or other document submitted by means of a digital or electronic form stating that the submission is subject to the penalties of perjury shall be treated for all purposes (both civil and criminal, including penalties for perjury) in the same manner as though signed or subscribed. 68 Del. Laws, c. 187, §  1;  68 Del. Laws, c. 344, §  1;  73 Del. Laws, c. 131, §  1;  81 Del. Laws, c. 103, § 3;
30 DE Code § 514. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter II. Returns and Payment of Tax|§ 514. Report of change in federal tax liability.

§ 514. Report of change in federal tax liability. If the amount of the taxpayer's federal income or estate tax liability reported on the federal tax return for any taxable period is changed or corrected by the Internal Revenue Service, or other competent authority, the taxpayer shall report to the Director such change or correction in federal tax liability within 90 days after the final determination of such change or correction and shall concede the accuracy of such determination, or state wherein it is erroneous. Any taxpayer filing an amended federal income, estate or gift tax return shall also file, within 90 days thereafter, the appropriate amended tax return under this title and shall provide to the Director such additional information as the Director may require. 68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 385, §  5;
30 DE Code § 522. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 522. Assessment final if no protest.

§ 522. Assessment final if no protest. Sixty days after the date on which it was mailed (30 days in the case of a proposed assessment of withholding taxes, or, in the case of other taxes imposed by Chapter 11 of this title, 120 days if the taxpayer is outside the United States), a notice of proposed assessment under § 521(c) of this title shall constitute a final assessment of the amount of tax, interest, penalties, additional amounts and additions to the tax specified in such notice, excepting only those amounts as to which the taxpayer has filed a timely protest with the Director under § 523 of this title. 68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 523. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 523. Protest by taxpayer.

§ 523. Protest by taxpayer. Within 60 days (30 days in the case of withholding taxes, or, in the case of other taxes imposed by Chapter 11 of this title, 120 days if the taxpayer is outside the United States) after the date of the mailing of a notice of proposed assessment under § 521(c) of this title or the date of the mailing of a notice of the disallowance of a claim for credit or refund under § 542 of this title, the taxpayer may file with the Director a written protest against the proposed assessment or disallowance in which the taxpayer shall set forth the grounds upon which the protest is based. If such a protest is filed, the Director shall reconsider the proposed assessment or disallowance of claim for credit or refund and, if the taxpayer has so requested, shall grant the taxpayer or the taxpayer's authorized representative an oral hearing. 68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 524. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 524. Notice of determination after protest.

§ 524. Notice of determination after protest. Written notice of the Director's determination under § 523 of this title shall be mailed to the taxpayer by certified or registered mail, and such notice shall set forth the Director's findings of fact and the basis of any determination which is adverse, in whole or in part, to the taxpayer. 68 Del. Laws, c. 187, §  1;
30 DE Code § 525. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 525. Determination of Director final.

§ 525. Determination of Director final. The determination of the Director under § 524 of this title on the taxpayer's protest shall be final (and such determination shall constitute a final assessment of any amount determined by the Director to be due) upon the expiration of 60 days (30 days in the case of withholding taxes, or, in the case of other taxes imposed by Chapter 11 of this title, 120 days if the taxpayer is outside the United States) from the date when the Director mails notice of the determination to the taxpayer, unless within such period the taxpayer seeks review of the Director's determination pursuant to § 544 of this title. 68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 526. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 526. Burden of proof.

§ 526. Burden of proof. (a) In any proceeding before the Director under this chapter, the burden of proof shall be on the taxpayer, except with respect to the following issues, as to which the burden of proof shall be on the Director:  (1) Whether the taxpayer has been guilty of fraud; (2) Whether the petitioner is liable as the transferee (within the meaning of § 560 of this title) of property of a taxpayer (but not to show that the taxpayer was liable for the tax); and (3) Whether the taxpayer is liable for any increase in a deficiency where such increase is asserted initially after the notice of proposed assessment under § 521(c) of this title was mailed and a protest under § 523 of this title was filed, unless such increase in deficiency is the result of a change or correction of federal tax liability required to be reported under § 514 of this title and of which change or correction the Director had no notice at the time the Director mailed the notice of proposed assessment. (b) In any proceeding before the Tax Appeal Board under this chapter, the burden of proof shall be upon the taxpayer, except with respect to the issues described in paragraphs (a)(1) and (2) of this section, as to which the burden of proof shall be on the Director. 68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 527. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 527. Evidence of related federal determination.

§ 527. Evidence of related federal determination. A federal administrative determination of issues raised in a proceeding under § 523 or § 544 of this title shall be admissible as presumptive evidence in such proceeding, but such determination shall not be conclusive. 68 Del. Laws, c. 187, §  1;
30 DE Code § 528. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 528. Mathematical error.

§ 528. Mathematical error. (a) If the amount of tax shown on the taxpayer's return is understated due to a mathematical or clerical error, the Director shall notify the taxpayer in writing that an amount of tax in excess of that shown on the return is due and has been assessed. Each notice under this subsection shall expressly state the error alleged. Such additional tax and any interest thereon shall, subject to the right of protest under subsection (b) of this section, be deemed assessed on the date of filing or the due date of the return, whichever is later. (b) Notwithstanding the provision for immediate assessment under subsection (a) of this section, a taxpayer may file with the Director, within 60 days after notice of the assessment is sent, a written protest of the assessment under the provisions of § 523 of this title. In the taxpayer's protest, the taxpayer shall set forth the reasons the taxpayer believes there was no mathematical or clerical error made in the preparation of the return or calculation of the tax due. 68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 530. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 530. Assessment of tax.

§ 530. Assessment of tax. (a) The amount of tax which is shown to be due on any return (including any additional amount subject to notice under § 528(a) of this title as a result of a mathematical or clerical error) shall be deemed to be assessed on the date of filing such return, and an increase in such tax which is shown on an amended return shall be deemed to be assessed on the date of filing such amended return. In the case of a return filed without the computation of the tax, the tax computed by the Director shall be deemed to be assessed on the date when payment of such tax is due. If a notice of proposed assessment has been mailed pursuant to § 521(c) of this title, the amount of the proposed assessment shall be deemed to be assessed, if no protest under § 523 of this title is timely filed, on the date provided in § 522 of this title, or, if such a protest is timely filed, on the date when the determination of the Director becomes final pursuant to § 525 of this title; provided, however, that, if the taxpayer seeks review of the Director's determination pursuant to § 544 of this title, the amount of the proposed assessment shall not be deemed to be assessed until the expiration of 60 days (30 days in the case of withholding taxes, or, in the case of other taxes imposed by Chapter 11 of this title, 120 days if the taxpayer is outside the United States) from the first date when (i) the determination of the Tax Appeal Board under § 544 of this title becomes final and not subject to judicial review under § 331 of this title, or (ii) if the taxpayer appeals from the Tax Appeal Board determination pursuant to § 331 of this title, an order of the Superior Court of the State or the Supreme Court of the State entered upon the decision on such appeal becomes final and not subject to appeal. If an amended return or report filed pursuant to § 514 of this title concedes the accuracy of a federal change or correction, any deficiency in tax under this title resulting therefrom shall be deemed to be assessed on the date of filing such amended return or report, and such assessment shall be deemed timely notwithstanding any other provisions of this chapter. Any amount paid as a tax, or in respect of a tax, other than amounts withheld at the source or paid as estimated income tax, shall be deemed to be assessed upon the date of the Director's receipt of payment, notwithstanding any other provision of this title. (b) If the mode or time for the assessment of any tax under this title or Title 4, including interest, penalties, additional amounts and additions to the tax, is not otherwise provided for, the Director may establish the same by regulations. (c) The Director may, at any time within the period prescribed for assessment, make a supplemental assessment, subject to the provisions of § 521 of this title where applicable, whenever it is found that any assessment is imperfect or incomplete in any material respect. 68 Del. Laws, c. 187, §  1;
30 DE Code § 532. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 532. Recovery of erroneous refund.

§ 532. Recovery of erroneous refund. (a) An erroneous refund shall be considered an underpayment of tax on the date such refund was made, and a notice of proposed assessment under § 521(c) of this title with respect to such refund may be mailed to the taxpayer at any time within the later of:  (1) Two years from the making of such refund; or (2) The limitation period provided by § 531 of this title. (b) As to any part of an erroneous refund that was induced by fraud or by the intentional misrepresentation of a material fact, a notice of proposed assessment under § 521(c) of this title with respect to such refund may be mailed to the taxpayer at any time. 68 Del. Laws, c. 187, §  1;