Del. Code tit. 30 § 544

Current through 2024 Legislative Session Act Chapter 254

Section 544 - Review of determinations of Director on protests

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.

30 Del. C. § 544

68 Del. Laws, c. 187, §1.;