{"data":{"id":"us-de/30-del.-c.-544","jurisdiction":"us-de","citation":"30 Del. C. § 544","heading":"Review of determinations of Director on protests.","body":"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.","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#544","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"7ae81c91d81e5df49f539e989698fa9bb8581c5363633363b2c89ad7b80d593c","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-543","next":"us-de/30-del.-c.-545"},"notice":"GroundRules: Original legal text. Not legal advice."}