reglab/housing_qa huggingface dataset:
30 DE Code § 536. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 536. Accuracy-related penalty.

§ 536. Accuracy-related penalty. (a) If this section applies to any portion of an underpayment of any tax imposed by this title or Title 4 required to be shown on a return, there shall be added to the tax an amount equal to 20% (40% in the case of gross valuation misstatements) of the portion of the underpayment to which this section applies. (b) This section shall apply to the portion of any underpayment which is attributable to 1 or more of the following:  (1) Negligence or disregard of rules and regulations. (2) Any substantial understatement of tax. (3) Any substantial valuation misstatement with regard to any tax imposed by Chapter 11 or Chapter 19 of this title. (4) Any substantial estate or gift tax valuation understatement with respect to any tax imposed by Chapter 15 of this title. (c) For purposes of subsection (b) of this section, the following terms shall have the meanings ascribed to such terms in § 6662 of the Internal Revenue Code (26 U.S.C. § 6662), or successor provisions, except that “$1,500” shall be substituted for “$5,000” and “$3,000” shall be substituted for “$10,000” each place such dollar amounts appear in the said § 6662:  (1) “Negligence”; (2) “Disregard”; (3) “Substantial understatement of income tax”; (4) “Substantial valuation misstatement”; (5) “Substantial estate or gift tax valuation understatement”; and (6) “Gross valuation misstatement.” (d) For purposes of determining under subsection (b) of this section whether a portion of any underpayment is attributable to 1 or more of the items specified in paragraphs (b)(1)-(4) of this section, the provisions of § 6662 of the Internal Revenue Code (26 U.S.C. § 6662), or successor provisions, shall be applied in the same manner as if such provisions were applicable to the taxes imposed by this title or Title 4. (e) For purposes of this section, “underpayment” shall have the meaning ascribed to such term in § 6664(a) of the Internal Revenue Code (26 U.S.C. § 6664(a)), or successor provisions. The penalty prescribed by this section shall apply only in cases where a return of tax is filed. 68 Del. Laws, c. 187, §  1;  71 Del. Laws, c. 353, §  15;  71 Del. Laws, c. 385, §  9;
30 DE Code § 537. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 537. Authority to make credits or refunds.

§ 537. Authority to make credits or refunds. (a) In the case of any overpayment, the Director, within the applicable period of limitations, may credit the amount of such overpayment, including any interest allowed thereon, against any liability in respect of any tax imposed by the tax laws of this State on the person who made the overpayment, and the balance shall be refunded by the Director to such person. (b) If the amount allowable as a credit for tax withheld from the taxpayer exceeds the tax to which the credit relates, the excess shall be considered an overpayment by the taxpayer for purposes of subsection (a) of this section. (c) (1) If more than the correct amount of tax required to be paid under the provisions of § 1154 of this title is paid with respect to any payment of remuneration, proper adjustments, with respect to both the tax and the amount to be deducted, shall be made, without interest, in such manner and at such times as the Director may by regulations prescribe. (2) If more than the correct amount of tax required to be paid under the provisions of § 1154 of this title is paid or deducted with respect to any payment of remuneration and the overpayment cannot be adjusted under paragraph (c)(1) of this section, the amount of the overpayment shall be refunded to the employer, subject to the limitations of paragraph (c)(3) of this section, with interest calculated from the forty-sixth day following the date of the claim for the refund, and in such manner and at such times (subject to the statute of limitations properly applicable thereto) as the Director may by regulations prescribe. (3) In the case of an overpayment of tax required to be deducted and withheld under § 1151 of this title, refund or credit shall be made to the employer only to the extent that the amount of such overpayment was not deducted and withheld by the employer. (d) If any amount of tax is assessed or collected after the expiration of the period of limitations properly applicable thereto, such amount shall be considered an overpayment for purposes of subsection (a) of this section. 68 Del. Laws, c. 187, §  1;  69 Del. Laws, c. 188, §  2;
30 DE Code § 538. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 538. Abatements.

§ 538. Abatements. (a) The Director is authorized to abate the unpaid portion of the assessment of any tax, interest, penalty, additional amount or addition to the tax, or any liability in respect thereof, which is:  (1) Excessive in amount; (2) Assessed after the expiration of the period of limitations properly applicable thereto; or (3) Erroneously or illegally assessed. (b) The Director is authorized to abate any portion (whether or not theretofore paid) of the assessment of any tax, interest, penalty, additional amount or additions to the tax, or any liability in respect thereof, if the Director determines under uniform rules prescribed by the Director that the administration and collection costs involved would not warrant collection of the amount due. 68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 540. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 540. Interest on overpayments.

§ 540. Interest on overpayments. (a) General. — Subject to the limitations specified in subsection (b) of this section, interest shall be allowed and paid upon any overpayment in respect of any tax imposed by this title or Title 4 at the rate of 0.5% per month, or fraction thereof. (b) Limitations. — (1) No interest shall be allowed or paid on any overpayment of less than $1.00. (2) Interest shall be allowed and paid on any overpayment in respect of any tax from the forty-sixth day (ninety-first day in the case of the tax imposed under Chapter 19 of this title) after the date on which a claim for credit or refund (or an amended return claiming a credit or refund) is filed, to (i) in the case of a refund, the date of the refund, or (ii) in the case of a credit, the due date of the amount against which the credit is taken. (3) [Repealed.] (c) Early returns and advance payments. — For purposes of this section and § 539 of this title:  (1) Any return filed before its due date shall be considered as filed on such due date. (2) Any tax paid by the taxpayer before its due date shall be considered as paid on such due date. (3) For purposes of paragraphs (c)(1) and (2) of this section, the due date for filing a return or paying the tax shall be determined without regard to any extension of time granted the taxpayer. (4) Any income tax actually deducted and withheld from the taxpayer, and any amount paid by the taxpayer as estimated or tentative income tax shall be deemed to have been paid by the taxpayer on the due date of the taxpayer's income tax return (determined without regard to any extension of time for filing) for the taxable year with respect to which such tax constitutes a credit or payment. (d) Refund of income tax caused by carry back. — For purposes of subsection (a) of this section, if any overpayment of tax imposed by Chapter 11 or Chapter 19 of this title results from a carry back of a net operating loss or net capital loss, such overpayment shall be deemed not to have been made prior to the filing date for the taxable year in which such net operating loss or net capital loss arises. 68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;  75 Del. Laws, c. 411, §  4;  77 Del. Laws, c. 79, §§  4-6;
30 DE Code § 541. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 541. Form of claims for credit or refund; amendments.

§ 541. Form of claims for credit or refund; amendments. 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. 68 Del. Laws, c. 187, §  1;
30 DE Code § 542. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 542. Notice of disallowance; finality.

§ 542. Notice of disallowance; finality. If the Director disallows a claim for credit or refund, in whole or in part, the Director shall mail written notice of the disallowance to the taxpayer, and such notice shall set forth the reason for the disallowance. The action of the Director in disallowing all or any part of a claim for credit or refund shall become final 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 on which the Director mailed the notice of disallowance to the taxpayer, unless within such period the taxpayer protests the Director's disallowance pursuant to the provisions of § 523 of this title. 68 Del. Laws, c. 187, §  1;
30 DE Code § 543. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 543. Claim for credit or refund or protest deemed disallowed.

§ 543. Claim for credit or refund or protest deemed disallowed. If the Director fails to mail written notice of the Director's action on any claim for credit or refund, or on any protest under § 523 of this title of a disallowance of a claim for credit or refund, within 6 months after such claim or protest was filed, the taxpayer may thereafter, and prior to notice of action by the Director, consider such claim or protest to have been disallowed by the Director, and the taxpayer may, at any time prior to the expiration of 3 years from the date on which such claim or protest was filed, proceed pursuant to § 542 or § 544 of this title, as the case may be. 68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;
30 DE Code § 544. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 544. Review of determinations of Director on protests.

§ 544. Review of determinations of Director on protests. 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. 68 Del. Laws, c. 187, §  1;
30 DE Code § 548. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 548. Paid tax preparers; required information on returns and claims for refund.

§ 548. Paid tax preparers; required information on returns and claims for refund. Any return or claim for refund prepared by a paid tax preparer, as that term is defined under § 502(b) in this title, shall be signed by the paid tax preparer and shall bear the paid tax preparer's tax identification number. 81 Del. Laws, c. 386, § 3;
30 DE Code § 549. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter III. Procedure and Administration|§ 549. Suit to enjoin certain paid tax preparers.

§ 549. Suit to enjoin certain paid tax preparers. (a) In a court of competent jurisdiction, the Director of Revenue may commence suit to enjoin any paid tax preparer, as that term is defined under § 502(b) of this title, from further engaging in any conduct described in subsection (b) of this section or from further acting as a paid tax preparer. If the court issues an injunction under this section, the paid tax preparer shall reimburse the Division of Revenue for all costs and fees incurred in prosecuting such case. (b) In any action under subsection (a) of this section, the court may enjoin the tax preparer from further engaging in any conduct specified in this subsection if the court finds that injunctive relief is appropriate to prevent the recurrence of this conduct. The court may issue an injunction when the paid tax preparer has done any of the following:  (1) Prepared any return or claim for refund that includes an understatement of a taxpayer's liability due to an unreasonable position. (2) Prepared any return or claim for refund that includes an understatement of a taxpayer's liability due to wilful or reckless conduct. (3) Where required, failed to do any of the following:  a. Furnish a copy of a return or claim for refund. b. Sign a return or claim for refund. c. Furnish an identifying number. d. Retain a copy of records. e. File correct information returns. f. Determine eligibility for tax benefits. (4) Negotiated a check issued to a taxpayer by the Division of Revenue without the permission of the taxpayer. (5) Engaged in any conduct subject to any criminal penalty provided in this title. (6) Misrepresented the paid tax preparer's eligibility to practice before the Division of Revenue or otherwise misrepresented the paid tax preparer's experience or education. (7) Guaranteed the payment of any tax refund or the allowance of any tax credit. (8) Engaged in any other fraudulent or deceptive conduct that substantially interferes with the proper administration of the tax laws of this State. (c) If the court finds that a paid tax preparer has continually or repeatedly engaged in any conduct prohibited in subsection (b) of this section and that an injunction prohibiting the conduct would not be sufficient to prevent the person's interference with the proper administration of the tax laws of Delaware, the court may enjoin the person from acting as a paid tax preparer in Delaware. The fact that a person has been enjoined from preparing tax returns or claims for refund for the United States or any other state, in the 5 years preceding the petition for an injunction shall establish a prima facie case for an injunction to be issued pursuant to this section. 81 Del. Laws, c. 386, § 3;
30 DE Code § 551. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter IV. Enforcement|§ 551. Timely mailing.

§ 551. Timely mailing. (a) If any return, declaration of estimated tax, claim, statement, notice, protest or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under the authority of any provision of the revenue laws of this State, other than § 331 of this title, is, after such period or such date, delivered by United States mail to the agency, officer or office with which such document is required to be filed, the date of the United States postmark stamped on the cover in which such document is mailed shall be deemed to be the date of delivery or the date of payment, as the case may be. (b) This section shall apply only if the postmark date falls within the prescribed period, or on or before the prescribed date for the filing of the return, declaration, claim, statement, notice, protest or other document (determined with regard to any extension granted for such filing), or for making the payment (determined with regard to any extension granted for making such payment), and only if such document or payment was deposited in the mail, postage prepaid, properly addressed to the agency, officer or office with which such document is required to be filed or to which such payment is required to be made. (c) If any return, declaration of estimated tax, claim, statement, notice, protest or other document or payment is sent by United States registered mail, such registration shall be prima facie evidence that such document or payment was delivered to the agency, officer or office to which addressed. To the extent that the Director shall prescribe, certified mail may be used in lieu of registered mail under this subsection. (d) When the last day prescribed under the authority of the revenue laws of this State, including any extension of time, for performing any act falls on Saturday, Sunday or a legal holiday in this State, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday in this State. 68 Del. Laws, c. 187, §  1;
30 DE Code § 552. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter IV. Enforcement|§ 552. Collection procedures.

§ 552. Collection procedures. (a) Any tax imposed by this title or Title 4 shall be collected by the Director, and the Director may establish the mode or time for the collection of any amount due under this title or Title 4 including setoff of such amount as a debt owed to a claimant agency pursuant to § 545(a) of this title, if not otherwise specified. The Director shall, on request, give a receipt for any amount collected under this title or Title 4. The Director may authorize incorporated banks or trust companies to receive any tax imposed under this title or Title 4, in such manner, at such times and under such conditions as the Director may prescribe, and the Director shall prescribe the manner, times and conditions under which the receipt of tax by any such bank or trust company is to be treated as a payment of tax to the Director. (b) The Director shall, as soon as practicable after an assessment of tax, interest, penalty, additional amount or addition to the tax becomes final pursuant to § 522 or § 530 of this title, give written notice to each person liable for the payment of the assessed amount, stating the amount so assessed and demanding payment thereof within 10 days of the date of such notice. Such notice shall be sent by mail to such person at the last known address. If the amount assessed exceeds the applicable threshold of $1,000, such notice shall be sent by certified or registered mail. (The applicable threshold in this subsection is subject to annual adjustment as more fully set forth in § 515 of this title.) Except where the Director determines that collection would be jeopardized by delay, if any amount is assessed prior to the last date, including any date fixed by extension, prescribed for payment of such amount, payment of such amount shall not be demanded under this subsection until after such date. 68 Del. Laws, c. 187, §  1;  69 Del. Laws, c. 402, §  5;  70 Del. Laws, c. 186, §  1;  80 Del. Laws, c. 195, § 4;
30 DE Code § 553. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter IV. Enforcement|§ 553. Period of collection after assessment; agreement for extension.

§ 553. Period of collection after assessment; agreement for extension. (a) Where the assessment of any amount of tax, interest, penalty, additional amount or addition to the tax imposed by this title or Title 4 has been made within the period of limitation properly applicable thereto, such amount may be collected by a proceeding in court under § 554 of this title, but only if such proceeding is begun:  (1) Within 10 years after the assessment of such amount has become final; or (2) Prior to the expiration of any period for collection agreed upon in writing by the Director and the taxpayer before the expiration of such 10-year period. (b) The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (c) The provisions of subsection (a) of this section shall not affect collection by setoff against tax refunds due to the taxpayer, which setoff may occur whenever there exists an unpaid assessment of tax, interest, penalties, additional amounts or additions to the tax. (d) The provisions of subsection (a) of this section shall not shorten the period during which a judgment for any amount entered in a court may be collected by execution upon such judgment. (e) The running of the period of limitations on collections provided for in this section shall, in a case under Title 11 of the United States Code, be suspended for the period during which the Director is prohibited from collecting by reason of such case plus 6 months thereafter. 68 Del. Laws, c. 187, §  1;  71 Del. Laws, c. 144, §  2;
30 DE Code § 555. (2021)
2021 Delaware Code|Title 30 - State Taxes|Chapter 5. Procedure, Administration and Enforcement|Subchapter IV. Enforcement|§ 555. Release of lien.

§ 555. Release of lien. The Director may at any time release all, or any portion of, the property subject to any lien arising under this chapter or subordinate such lien to other judgments, liens or security interests if the Director determines that the amount secured by such lien is sufficiently secured by an encumbrance on other property of the taxpayer or that the release or subordination of such lien will not endanger or jeopardize the collection of such amount. 68 Del. Laws, c. 187, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 353, §  16;