Delaware § 564 Closing agreements

Delaware Statutes

§ 564 — Closing agreements

Delaware § 564

JurisdictionDelaware

Title30

PartGeneral Provisions; State Tax Agencies; Procedure and Enforcement

Ch. 5PROCEDURE, ADMINISTRATION AND ENFORCEMENT

Subch.Enforcement

This text of Delaware § 564 (Closing agreements) 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, § 564 (2026).

Text

The Director, or any person authorized in writing by the Director, is authorized to enter into an agreement in writing with any person relating to the liability of such person (or of another person for whom such person acts) with respect to any tax that is subject to administration and enforcement by the Department of Finance and imposed under the Delaware Code for any taxable period. Such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance or misrepresentation of a material fact:

(1)The case shall not be reopened as to matters agreed upon or the agreement modified by any officer, employee or agent of this State; and

(2)In any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund or c

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The Director, or any person authorized in writing by the Director, is authorized to enter into an agreement in writing with any person relating to the liability of such person (or of another person for whom such person acts) with respect to any tax that is subject to administration and enforcement by the Department of Finance and imposed under the Delaware Code for any taxable period. Such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance or misrepresentation of a material fact:

(1) The case shall not be reopened as to matters agreed upon or the agreement modified by any officer, employee or agent of this State; and

(2) In any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund or credit made in accordance therewith, shall not be annulled, modified, set aside or disregarded.