{"data":{"id":"us-de/5-del.-c.-1112","jurisdiction":"us-de","citation":"5 Del. C. § 1112","heading":"Period of limitation on credit or refund.","body":"Claim for a credit or refund of an overpayment of any tax imposed by this chapter shall be filed by the taxpayer with the Commissioner not later than 3 years from the last date prescribed for filing the return (including the time permitted in any agreements for the extension of time) or 2 years from the time the tax was paid, whichever of such periods is later, or if no return was filed by the taxpayer, not later than 2 years from the time the tax was paid.","path":["Title 5. Banking","Banks and Trust Companies","CHAPTER 11. Taxation"],"source_url":"https://delcode.delaware.gov/title5/c011/index.html#1112","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:05Z","sha256":"0952b04b5496c1d541f04367683d81a657126f3b70bf2c56f41a6fa048b82293","source_id":"us-de","stale":true,"prev":"us-de/5-del.-c.-1111","next":"us-de/5-del.-c.-1113"},"notice":"GroundRules: Original legal text. Not legal advice."}