Period of limitation on credit or refund.

Del. Code tit. 5, § 1112
in effect
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Claim for a credit or refund of an overpayment of any tax imposed by this chapter shall be filed by the taxpayer with the Commissioner not later than 3 years from the last date prescribed for filing the return (including the time permitted in any agreements for the extension of time) or 2 years from the time the tax was paid, whichever of such periods is later, or if no return was filed by the taxpayer, not later than 2 years from the time the tax was paid.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title5/c011/index.htmlFetched: 6/28/2026

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