Delaware § 543 Claim for credit or refund or protest deemed disallowed

Delaware Statutes

§ 543 — Claim for credit or refund or protest deemed disallowed

Delaware § 543

JurisdictionDelaware

Title30

PartGeneral Provisions; State Tax Agencies; Procedure and Enforcement

Ch. 5PROCEDURE, ADMINISTRATION AND ENFORCEMENT

Subch.Procedure and Administration

This text of Delaware § 543 (Claim for credit or refund or protest deemed disallowed) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Del. Code tit. 30, § 543 (2026).

Text

If the Director fails to mail written notice of the Director’s action on any claim for credit or refund, or on any protest under § 523 of this title of a disallowance of a claim for credit or refund, within 6 months after such claim or protest was filed, the taxpayer may thereafter, and prior to notice of action by the Director, consider such claim or protest to have been disallowed by the Director, and the taxpayer may, at any time prior to the expiration of 3 years from the date on which such claim or protest was filed, proceed pursuant to § 542 or § 544 of this title, as the case may be.

Free access — add to your briefcase to read the full text and ask questions with AI

If the Director fails to mail written notice of the Director’s action on any claim for credit or refund, or on any protest under § 523 of this title of a disallowance of a claim for credit or refund, within 6 months after such claim or protest was filed, the taxpayer may thereafter, and prior to notice of action by the Director, consider such claim or protest to have been disallowed by the Director, and the taxpayer may, at any time prior to the expiration of 3 years from the date on which such claim or protest was filed, proceed pursuant to § 542 or § 544 of this title, as the case may be.