Title 30 - Chapter 5 - Subchapter III

Examination of Return

Deficiency or Overpayment    Section 521 (a)

Deficiency Tax payer should be notified in writing of the amount of the deficiency proposed to be assessed Over payment the overpayment should be applied against any taxes to which this chapter applies and which are due to the State of Delaware by the tax payer. The tax payer shall be refunded the difference

Examination of Return

No Return filed   

Examination of Return

Notice of proposed Assessment

Examination of Return

Supplemental Notice of Proposed Assessment