{"data":{"id":"us-de/30-del.-c.-532","jurisdiction":"us-de","citation":"30 Del. C. § 532","heading":"Recovery of erroneous refund.","body":"(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:\n(1) Two years from the making of such refund; or\n(2) The limitation period provided by § 531 of this title.\n(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.","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#532","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"a1fe7f9f25543bf34eb39922f8c0061feb2a8fcb044260be3d53176a08476f86","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-531","next":"us-de/30-del.-c.-533"},"notice":"GroundRules: Original legal text. Not legal advice."}