Delaware Statutes

§ 1103 — Review of tax

Delaware § 1103
JurisdictionDelaware
Title5
PartBanks and Trust Companies
Ch. 11TAXATION

This text of Delaware § 1103 (Review of tax) 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. 5, § 1103 (2026).

Text

The assessment of tax under this chapter shall be reviewed and corrected by the State Bank Commissioner upon application by any party interested, prior to the first day of May in the year in which the tax is levied, if, upon such application, good cause be shown for correction.

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Legislative History

32 Del. Laws, c. 104, § 6 ; Code 1935, § 2320; 44 Del. Laws, c. 132, § 3 ; 5 Del. C. 1953, § 1105; 59 Del. Laws, c. 434, § 1 ; 61 Del. Laws, c. 82, §§ 2, 3 ; 64 Del. Laws, c. 160, § 3 ; 65 Del. Laws, c. 444, § 4 ; 66 Del. Laws, c. 23, § 3 ; 66 Del. Laws, c. 378, § 1 ; 70 Del. Laws, c. 327, § 33

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Bluebook (online)
Delaware § 1103, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/5/1103.