reglab/statecodes huggingface dataset:
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter II. Tax Appeal Board › § 325. Annual report; rules.

§ 325. Annual report; rules.
(a) The Board shall submit an annual report to the Governor, as soon as practicable at the end of the fiscal year. The report shall be a public record, and be available to the public. The report shall summarize in detail the Board's activities since the date of the last report.
(b) The Board may, by proper rules, prescribe the procedures to be followed in hearings and appeals before it.
30 Del. C. 1953, §  325;  57 Del. Laws, c. 718, §  1;  60 Del. Laws, c. 173, §  3;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter II. Tax Appeal Board › § 326. Facilities and services.

§ 326. Facilities and services.
The Secretary of Finance shall provide office space, supplies, services and such other assistance as the Tax Appeal Board may require.
30 Del. C. 1953, §  326;  57 Del. Laws, c. 718, §  1;  69 Del. Laws, c. 64, §  115;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter II. Tax Appeal Board › § 327. Record of decisions; rules and rulings of the Tax Appeal Board.

§ 327. Record of decisions; rules and rulings of the Tax Appeal Board.
The Secretary of Finance shall maintain at the main office of the Department of Finance, and open to the inspection of the public, all decisions, rules and rulings of the Tax Appeal Board. These records shall be deemed published as required by this title. The record for good cause shown may be sealed by the Tax Appeal Board so as not to disclose the identity of the taxable.
30 Del. C. 1953, §  327;  57 Del. Laws, c. 718, §  1;  69 Del. Laws, c. 64, §  115;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter II. Tax Appeal Board › § 328. Reimbursement of expenses.

§ 328. Reimbursement of expenses.
Members of the Tax Appeal Board shall be entitled to receive their actual and necessary expenses while engaged in the performance of their duties.
30 Del. C. 1953, §  328;  57 Del. Laws, c. 718, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter II. Tax Appeal Board › § 329. Hearings and appeals.

§ 329. Hearings and appeals.
The Tax Appeal Board shall hear all appeals from determinations of the Director of all administrative protests including, but not necessarily limited to, determinations under §§ 525, 544 and 561 of this title, and such other statutes granting jurisdiction to the Board as may be hereafter enacted, and the Board may affirm, modify or reverse any such determination.
30 Del. C. 1953, §  329;  57 Del. Laws, c. 718, §  1;  66 Del. Laws, c. 120, §  1;  68 Del. Laws, c. 187, §  26;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter II. Tax Appeal Board › § 330. Subpoenas and attendance of witnesses.

§ 330. Subpoenas and attendance of witnesses.
The Tax Appeal Board, for the purpose of its hearings, may issue subpoenas, compel the attendance of witnesses, administer oaths, take testimony and compel the production of pertinent books, payrolls, accounts, papers, records and documents, and in case any person summoned to testify or to produce any relevant or material evidence refuses to do so without reasonable cause, the Tax Appeal Board may certify the fact of any such refusal to the Superior Court of the county in which such hearing is held and such Superior Court may proceed against the person so refusing for contempt and may punish such person, if found guilty, in such manner as persons are punished for contempt of court.
30 Del. C. 1953, §  330;  57 Del. Laws, c. 718, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter II. Tax Appeal Board › § 331. Appeals from Tax Appeal Board decisions.

§ 331. Appeals from Tax Appeal Board decisions.
(a) From any decision of the Tax Appeal Board, the taxable shall have the right of appeal to the Superior Court of the State in the county in which the hearing has been held; provided, however, that no appeal from such decision shall be received or entertained in the Superior Court unless notice of appeal is duly filed in the office of the Prothonotary thereof within 30 days after the date of the order entered upon such decision. The Tax Appeal Board may, upon good cause shown, extend the foregoing time (1) for an additional 30 days or (2) until disposition of any motion for a rehearing or to revise its decision.
(b) Whenever, at any time prior to the Board's issuance of a final order, the parties (including the Director of Revenue) to any appeal so stipulate, the Board's order shall not be subject to appeal to the Superior Court, notwithstanding subsection (a) of this section.
30 Del. C. 1953, §  331;  57 Del. Laws, c. 718, §  1;  69 Del. Laws, c. 400, §  2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter II. Tax Appeal Board › § 332. Frivolous or dilatory proceedings.

§ 332. Frivolous or dilatory proceedings.
Whenever it appears to the Tax Appeal Board that proceedings before it have been instituted or maintained by a taxpayer primarily for delay or that the taxpayer's position in such proceedings is frivolous or without reasonable basis, damages in an amount not in excess of $5,000 shall be awarded to the State by the Board as part of the Board's decision. Damages so awarded shall be paid upon notice and demand from the Secretary of Finance and shall be collected as part of tax.
66 Del. Laws, c. 101, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter II. Tax Appeal Board › § 334. Admission to practice before the Tax Appeal Board.

§ 334. Admission to practice before the Tax Appeal Board.
The rules of any court of this State to the contrary notwithstanding, the Tax Appeal Board shall admit to practice before the Board the following individuals:
(1) All attorneys admitted to practice by the Supreme Court of the State;
(2) All accountants who have received a certificate as a certified public accountant granted by the Delaware State Board of Accountancy or its successor and all other accountants practicing within the State who are entitled to practice as enrolled agents before the Internal Revenue Service;
(3) Attorneys-at-law and certified public accountants duly admitted to practice their respective professions by the appropriate authorities in other states, or the District of Columbia, or other accountants practicing outside the State who are entitled to practice as enrolled agents before the Internal Revenue Service upon application wherein good cause is shown (in the case of attorneys, in accordance with the Rules of the Delaware Supreme Court) upon admission by the Board pro hac vice for the purpose of representing parties appearing before the Board;
(4) Any employee (including an attorney admitted to practice by the appropriate authority of another state or the District of Columbia) of a corporation that is a party to proceedings before the Board provided such employee is duly appointed by the corporation to undertake such representation and such representation is within the scope of the employee's employment. (In the case of an attorney seeking admission to practice under this paragraph (4), the provisions of paragraph (3) of this section shall not apply);
(5) Any other person who establishes, to the satisfaction of the Board, that the person is a citizen of the United States and of the State of Delaware, of good moral character and repute and possessed of the requisite qualifications to represent others in the preparation and trial of matters before this Board may be admitted to practice before the Board subject to such uniform requirements, interviews or examinations which the Board, by supplemental rule, may adopt; and
(6) Any natural person appearing on that person's own behalf.
69 Del. Laws, c. 400, §  3;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter IV. Secretary of Finance; Powers and Duties › § 351. Preservation of returns and destruction of records.

§ 351. Preservation of returns and destruction of records.
All tax returns or reports received by the Division of Revenue after January 1, 1989, shall be preserved for not less than 3 years, after which time the Secretary of Finance may establish guidelines and standards for retention and, upon the recommendation of the Director of Revenue, may authorize and direct their disposal or destruction.
30 Del. C. 1953, §  351;  59 Del. Laws, c. 147, §  1;  68 Del. Laws, c. 187, §  24;  69 Del. Laws, c. 188, §  3;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter IV. Secretary of Finance; Powers and Duties › § 352. Accounts receivable.

§ 352. Accounts receivable.
The Secretary of Finance may authorize the Director of Revenue to write off and remove from active collection any account receivable arising from the assessment of any tax or addition to tax if it is determined that the account is uncollectible. An account is uncollectible if the Director finds after reasonable investigation that the potential recovery or administrative costs of collection would not warrant further collection efforts and:
(1) The debtor has received a discharge in bankruptcy with respect to the taxable periods in question;
(2) The debtor is deceased and reasonable additional collection measures will not cause the debt to be collected from the assets of the debtor or the debtor's estate;
(3) The taxes are debts of a business that is no longer in business and the Director is unable to find that either the business or any other person responsible for the debts has assets from which the debt may be paid; or
(4) The debt has been outstanding on the records of the Division of Revenue for more than 6 years.
30 Del. C. 1953, §  352;  59 Del. Laws, c. 147, §  1;  74 Del. Laws, c. 159, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter IV. Secretary of Finance; Powers and Duties › § 353. Record of decisions, rules and rulings of Department.

§ 353. Record of decisions, rules and rulings of Department.
The Secretary of Finance shall maintain a permanent public record of all decisions, rules and rulings of the Department of Finance.
36 Del. Laws, c. 8, §  12;  Code 1935, §  155;  30 Del. C. 1953, §  353;  57 Del. Laws, c. 741, §§  3B, 3D;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter IV. Secretary of Finance; Powers and Duties › § 354. Rules, regulations and enforcement.

§ 354. Rules, regulations and enforcement.
The Secretary of Finance shall make rules, regulations and decisions not inconsistent with this title and require such facts and information to be reported as the Secretary deems necessary to enforce any state tax. No rule or regulation adopted pursuant to the authority granted by this section shall extend, modify or conflict with any law of this State, or the reasonable implications thereof.
36 Del. Laws, c. 8, §  12;  Code 1935, §  155;  30 Del. C. 1953, §  355;  57 Del. Laws, c. 741, §  3D;  67 Del. Laws, c. 344, §  9;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter IV. Secretary of Finance; Powers and Duties › § 355. Tax return forms.

§ 355. Tax return forms.
The Secretary of Finance shall prepare and cause to have printed in sufficient numbers all blanks necessary for the making of all returns required by any tax law that is administered by the Department of Finance.
36 Del. Laws, c. 9, §  12;  Code 1935, §  155;  30 Del. C. 1953, §  356;  57 Del. Laws, c. 47, §  1;  57 Del. Laws, c. 741, §§  3B, 3D, 3F;  67 Del. Laws, c. 292, §  2;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter IV. Secretary of Finance; Powers and Duties › § 356. Mailing tax return forms.

§ 356. Mailing tax return forms.
(a) The Director of Revenue shall, on or before January 15 of each year, make available on an internet site the blank, downloadable returns required to be filed under Chapter 11 or 16 of this title that may be used by each person, fiduciary, partnership, or other entity for the purpose of filing such tax returns as may be due for that tax year.
(b) The Director of Revenue shall mail a blank return to any individual taxpayer who filed a tax return under Chapter 11 of this title in the preceding year, unless 1 of the following applies to the tax return:
(1) It was prepared by a paid tax preparer.
(2) It was prepared with a 2-D bar code or other electronic preparation media.
(3) It was filed in a manner other than by submission of a paper return.
36 Del. Laws, c. 8, §  12;  Code 1935, §  155;  30 Del. C. 1953, §  357;  57 Del. Laws, c. 47, §  2;  57 Del. Laws, c. 741, §  3D;  67 Del. Laws, c. 292, §  1;  70 Del. Laws, c. 186, §  1;  72 Del. Laws, c. 113, §  1;  74 Del. Laws, c. 158, §  1;  75 Del. Laws, c. 386, §  1;  81 Del. Laws, c. 292, § 1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter IV. Secretary of Finance; Powers and Duties › § 357. Reports to Governor and General Assembly.

§ 357. Reports to Governor and General Assembly.
(a) The Secretary of Finance shall submit to the Governor and to the General Assembly an annual report covering the fiscal year ending June 30, including such recommendations concerning state taxes as are deemed necessary.
(b) The Secretary of Finance shall submit annually to the Governor, on or before September 1, an estimate of revenues to be received during the current fiscal year from the income tax and the franchise tax and shall submit biennially to the Governor, on or before September 1, an itemized estimate of the sums required for the maintenance of the Department of Finance.
36 Del. Laws, c. 8, §  12;  37 Del. Laws, c. 9, §  2;  Code 1935, §  155;  45 Del. Laws, c. 10, §  9;  30 Del. C. 1953, §  360;  57 Del. Laws, c. 741, §§  3B, 3D;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter IV. Secretary of Finance; Powers and Duties › § 358. Bonds of Department employees.

§ 358. Bonds of Department employees.
The Secretary of Finance shall require such of the officers, agents or employees of the Department of Revenue as the Secretary designates to give bond for the faithful performance of their duties, in such sum and with such security as the Secretary determines. All premiums on such bonds shall be paid by the Department of Revenue out of moneys appropriated for that purpose.
36 Del. Laws, c. 8, §  12;  Code 1935, §  155;  30 Del. C. 1953, §  361;  57 Del. Laws, c. 741, §§  3B, 3D;  70 Del. Laws, c. 186, §  1;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter IV. Secretary of Finance; Powers and Duties › § 361. Enforcement of penalties.

§ 361. Enforcement of penalties.
The Secretary of Finance shall take all necessary steps to enforce the penalties provided by any state tax law administered by the Department of Finance.
36 Del. Laws, c. 8, §  12;  Code 1935, §  155;  30 Del. C. 1953, §  364;  57 Del. Laws, c. 741, §§  3B, 3D;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter IV. Secretary of Finance; Powers and Duties › § 362. Advisory board.

§ 362. Advisory board.
The Secretary of Finance may appoint an unpaid advisory board of not more than 10 lawyers and tax experts to make recommendations concerning the rules, regulations and decisions of the Department and concerning changes in the state tax laws.
36 Del. Laws, c. 8, §  12;  Code 1935, §  155;  30 Del. C. 1953, §  365;  57 Del. Laws, c. 741, §§  3B, 3D;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter IV. Secretary of Finance; Powers and Duties › § 363. Escheator.

§ 363. Escheator.
The Secretary of Finance shall act as Escheator of the State under the provisions of Chapter 11 of Title 12.
Code 1852, §  1588;  Code 1915, §  124;  Code 1935, §  113;  42 Del. Laws, c. 57;  30 Del. C. 1953, §  366;  57 Del. Laws, c. 741, §§  3B, 3D;
2023 Delaware Code › Title 30 - State Taxes › Chapter 3. DEPARTMENT OF FINANCE › Subchapter IV. Secretary of Finance; Powers and Duties › § 364. Examinations to ascertain correctness of tax returns or taxable income.

§ 364. Examinations to ascertain correctness of tax returns or taxable income.
For the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxable, the Secretary of Finance may examine or cause to be examined, by any agent or designated representative, any books, papers, records or memoranda bearing upon the matters required to be included in a return and may by summons require the attendance of the taxable or of any other person having knowledge in the premises and may take testimony and require proof material for the investigation, with power to administer oaths to such person or persons. All banks, trust companies and brokers, when required by the Secretary, shall allow a representative of the Department of Finance to verify all accounts and records pertaining to the income of any taxable.
36 Del. Laws, c. 8, §  12;  Code 1935, §  155;  30 Del. C. 1953, §  368;  57 Del. Laws, c. 741, §§  3B, 3D;
2023 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;
2023 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;
2023 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;
2023 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 5 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;  83 Del. Laws, c. 323, § 3;
2023 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 or the Marijuana Commissioner, 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 and subchapter VII of Chapter 13 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;  84 Del. Laws, c. 24, § 10;
2023 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;
2023 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 [repealed], 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 [repealed] 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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:
(1) 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
(2) 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;
2023 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;
2023 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 [repealed].
(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;
2023 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;
2023 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;