{"data":{"id":"us-de/30-del.-c.-524","jurisdiction":"us-de","citation":"30 Del. C. § 524","heading":"Notice of determination after protest.","body":"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.","path":["Title 30. State Taxes","General Provisions; State Tax Agencies; Procedure and Enforcement","CHAPTER 5. Procedure, Administration and Enforcement","Subchapter III. Procedure and Administration"],"source_url":"https://delcode.delaware.gov/title30/c005/sc03/index.html#524","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"201eb1312ab22c03bb4f4ad60b9e8519e24ed1a6b0bcdc9d0509fe037b149ce7","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-523","next":"us-de/30-del.-c.-525"},"notice":"GroundRules: Original legal text. Not legal advice."}