30 Del. C. § 532
This is the official text of 30 Del. C. § 532, part of Delaware’s Del. C — part of the compiled statutory law of Delaware, published by the state as "Del. C." Browse the sections below, each linked to its official government source.
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§ Â 532. Recovery of erroneous refund.
Official statutory text
(a) An erroneous refund shall be considered an underpayment of tax on the date such refund was made, and a notice of proposed assessment under § 521(c) of this title with respect to such refund may be mailed to the taxpayer at any time within the later of:
(1) Two years from the making of such refund; or
(2) The limitation period provided by § 531 of this title.
(b) As to any part of an erroneous refund that was induced by fraud or by the intentional misrepresentation of a material fact, a notice of proposed assessment under § 521(c) of this title with respect to such refund may be mailed to the taxpayer at any time.
(1) Two years from the making of such refund; or
(2) The limitation period provided by § 531 of this title.
(b) As to any part of an erroneous refund that was induced by fraud or by the intentional misrepresentation of a material fact, a notice of proposed assessment under § 521(c) of this title with respect to such refund may be mailed to the taxpayer at any time.
Status: in_force · Read it on the official government site
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