Review of determinations of Director on protests.

Del. Code tit. 30, § 544
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title30/c005/sc03/index.htmlFetched: 10/4/2026

Starting a business in Delaware? Delaware LLC guide: costs and requirements