Delaware § 544 Review of determinations of Director on protests

Delaware Statutes

§ 544 — Review of determinations of Director on protests

Delaware § 544

JurisdictionDelaware

Title30

PartGeneral Provisions; State Tax Agencies; Procedure and Enforcement

Ch. 5PROCEDURE, ADMINISTRATION AND ENFORCEMENT

Subch.Procedure and Administration

This text of Delaware § 544 (Review of determinations of Director on protests) 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, § 544 (2026).

Text

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.

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

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.