Del. Code tit. 4 § 583
Current through 2024 Legislative Session Act Chapter 531
Except to the extent inconsistent with specific provisions of this title, the provisions of Chapter 5 of Title 30 shall govern the assessment, collection, review and appeal of deficiencies of tax imposed by this title, and any interest and penalties thereon, and claims for refund of overpayment of taxes imposed by this title.
4 Del. C. § 583