Delaware § 544 Review of determinations of Director on protests

Delaware Statutes

§ 544 — Review of determinations of Director on protests

Delaware·Title 30·Part General Provisions; State Tax Agencies; Procedure and Enforcement·Ch. 5 PROCEDURE, ADMINISTRATION AND ENFORCEMENT·Subch. Procedure and Administration

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.

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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.

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