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