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- 29 Del. C. §§ 11101-11105 · Formation of Council; jurisdiction; membership; officers; compensation; meetings; bylaws; rules and regulations; duties and responsibilities; gifts and grants; clerical personnel and consultants funding [Repealed].
- 30 Del. C. § 101 · Definitions.
- 30 Del. C. § 102 · Limitation upon tax levy; personal property.
- 30 Del. C. § 103 · Bonds of City of Wilmington exempt.
- 30 Del. C. § 104 · Reciprocal collection of taxes; recognition of laws of other states; official to bring action; meaning of taxes.
- 30 Del. C. § 105 · Sunset repeal of tax preferences [Repealed].
- 30 Del. C. § 301 · General powers of Department.
- 30 Del. C. § 302 · Preparation of blanks and forms.
- 30 Del. C. § 303 · Payment of receipts.
- 30 Del. C. § 304 · Expenses of Department personnel.
- 30 Del. C. § 305 · Notice by Division of Accounting of payments to business associations.
- 30 Del. C. § 306 · Taxpayer identification number.
- 30 Del. C. § 321 · Composition; appointment; term; qualifications.
- 30 Del. C. § 322 · Salary.
- 30 Del. C. § 323 · Secretary; quorum.
- 30 Del. C. § 324 · Alternate attorney member.
- 30 Del. C. § 325 · Annual report; rules.
- 30 Del. C. § 326 · Facilities and services.
- 30 Del. C. § 327 · Record of decisions; rules and rulings of the Tax Appeal Board.
- 30 Del. C. § 328 · Reimbursement of expenses.
- 30 Del. C. § 329 · Hearings and appeals.
- 30 Del. C. § 330 · Subpoenas and attendance of witnesses.
- 30 Del. C. § 331 · Appeals from Tax Appeal Board decisions.
- 30 Del. C. § 332 · Frivolous or dilatory proceedings.
- 30 Del. C. § 333 · Removal of tax appeals to the Superior Court.
- 30 Del. C. § 334 · Admission to practice before the Tax Appeal Board.
- 30 Del. C. § 341 · Bond [Repealed].
- 30 Del. C. § 351 · Preservation of returns and destruction of records.
- 30 Del. C. § 352 · Accounts receivable.
- 30 Del. C. § 353 · Record of decisions, rules and rulings of Department.
- 30 Del. C. § 354 · Rules, regulations and enforcement.
- 30 Del. C. § 355 · Tax return forms.
- 30 Del. C. § 356 · Mailing tax return forms.
- 30 Del. C. § 357 · Reports to Governor and General Assembly.
- 30 Del. C. § 358 · Bonds of Department employees [Repealed].
- 30 Del. C. § 359 · Publication of tax information.
- 30 Del. C. § 360 · List of income tax taxables [Repealed].
- 30 Del. C. § 361 · Enforcement of penalties.
- 30 Del. C. § 362 · Advisory board.
- 30 Del. C. § 363 · Escheator.
- 30 Del. C. § 364 · Examinations to ascertain correctness of tax returns or taxable income.
- 30 Del. C. § 365 · Agents as special constables.
- 30 Del. C. § 366 · Appeals.
- 30 Del. C. § 367 · False statements [Repealed].
- 30 Del. C. § 368 · Secrecy of returns and information; penalty.
- 30 Del. C. § 369 · Required employee background checks.
- 30 Del. C. § 375 · Furnishing of bonds by foreign persons or firms.
- 30 Del. C. § 376 · Time for performing certain acts postponed by reason of service in combat zone.
- 30 Del. C. § 501 · Application of this chapter.
- 30 Del. C. § 502 · Definitions.
- 30 Del. C. § 510 · Due date of the return.
- 30 Del. C. § 511 · Extension of time for filing and payment.
- 30 Del. C. § 512 · Signing of returns and other documents.
- 30 Del. C. § 513 · General requirements concerning returns; records and statements.
- 30 Del. C. § 514 · Report of change in federal tax liability.
- 30 Del. C. § 515 · Filing frequency and tax computation thresholds.
- 30 Del. C. § 521 · Examination of return.
- 30 Del. C. § 522 · Assessment final if no protest.
- 30 Del. C. § 523 · Protest by taxpayer.
- 30 Del. C. § 524 · Notice of determination after protest.
- 30 Del. C. § 525 · Determination of Director final.
- 30 Del. C. § 526 · Burden of proof.
- 30 Del. C. § 527 · Evidence of related federal determination.
- 30 Del. C. § 528 · Mathematical error.
- 30 Del. C. § 529 · Time for performing certain acts postponed by reason of service in combat zone.
- 30 Del. C. § 530 · Assessment of tax.
- 30 Del. C. § 531 · Limitations on assessment.
- 30 Del. C. § 532 · Recovery of erroneous refund.
- 30 Del. C. § 533 · Interest on underpayment.
- 30 Del. C. § 534 · Failure to file tax return or to pay tax.
- 30 Del. C. § 535 · Fraud and other penalties.
- 30 Del. C. § 536 · Accuracy-related penalty.
- 30 Del. C. § 537 · Authority to make credits or refunds.
- 30 Del. C. § 538 · Abatements.
- 30 Del. C. § 539 · Limitations on credit or refund.
- 30 Del. C. § 540 · Interest on overpayments.
- 30 Del. C. § 541 · Form of claims for credit or refund; amendments.
- 30 Del. C. § 542 · Notice of disallowance; finality.
- 30 Del. C. § 543 · Claim for credit or refund or protest deemed disallowed.
- 30 Del. C. § 544 · Review of determinations of Director on protests.
- 30 Del. C. § 545 · Collection of debts owed to certain State agencies.
- 30 Del. C. § 546 · Voluntary Tax Compliance Initiative.
- 30 Del. C. § 547 · Professional and occupational licenses; denial or suspension.
- 30 Del. C. § 548 · Paid tax preparers; required information on returns and claims for refund.
- 30 Del. C. § 549 · Suit to enjoin certain paid tax preparers.
- 30 Del. C. § 551 · Timely mailing.
- 30 Del. C. § 552 · Collection procedures.
- 30 Del. C. § 553 · Period of collection after assessment; agreement for extension.
- 30 Del. C. § 554 · Obtaining court judgment by filing certificate.
- 30 Del. C. § 555 · Release of lien.
- 30 Del. C. § 556 · Execution of judgments.
- 30 Del. C. § 557 · Nonresident taxpayer.
- 30 Del. C. § 558 · Tax claims of other states.
- 30 Del. C. § 559 · Order to compel compliance.
- 30 Del. C. § 560 · Transferees.
- 30 Del. C. § 561 · Jeopardy assessments.
- 30 Del. C. § 562 · Bankruptcy or receivership.
- 30 Del. C. § 563 · General powers of Director of Revenue.
- 30 Del. C. § 564 · Closing agreements.
- 30 Del. C. § 565 · Priorities among requests to intercept or reduce refunds.