The tax appeal process for the State of Delaware is outlined in Chapter 3 and Chapter 5 of Title 30 of the Delaware Code. Listed below is a summary of the appeal process if you or your client receives a proposed assessment or a disallowance of a claim for credit or refund:
Protest by a taxpayer (§ 523):
Within 60 days (30 days in the case of withholding taxes, or, in the case of other taxes imposed by Chapter 11 of this title, 120 days if the taxpayer is outside the United States) after the date of the mailing of a notice of proposed assessment or the date of the mailing of a notice of the disallowance of a claim for credit or refund, the taxpayer may file with the Director a written protest against the proposed assessment or disallowance in which the taxpayer shall set forth the grounds upon which the protest is based. If such a protest is filed, the Director shall reconsider the proposed assessment or disallowance of claim for credit or refund and, if the taxpayer has so requested, shall grant the taxpayer or the taxpayer's authorized representative an oral hearing.
Written protests should be mailed to the following address:
Division of Revenue
State of Delaware
Post Office Box 8714
Wilmington, DE 19899-8714
Notice of determination after protest (§ 524):
Written notice of the Director's determination shall be mailed to the taxpayer by certified or registered mail, and such notice shall set forth the Director's findings of fact and the basis of any determination which is adverse, in whole or in part, to the taxpayer.
Determination of Director final (§ 525):
The determination of the Director on the taxpayer's protest shall be final (and such determination shall constitute a final assessment of any amount determined by the Director to be due) upon the expiration of 60 days (30 days in the case of withholding taxes, or, in the case of other taxes imposed by Chapter 11 of this title, 120 days if the taxpayer is outside the United States) from the date when the Director mails notice of the determination to the taxpayer, unless within such period the taxpayer seeks review of the Director's determination.
Review of determinations of Director on protests (§ 544):
A determination by the Director on a taxpayer's protest 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. The determination of the Tax Appeal Board shall be subject to judicial review as provided in § 331 of this title.
Appeals from Tax Appeal Board decisions (§ 331):
From any decision of the Tax Appeal Board, the taxable shall have the right of appeal to the Superior Court of the State in the county in which the hearing has been held; provided, however, that no appeal from such decision shall be received or entertained in the Superior Court unless notice of appeal is duly filed in the office of the Prothonotary thereof within 30 days after the date of the order entered upon such decision. The Tax Appeal Board may, upon good cause shown, extend the foregoing time (1) for an additional 30 days or (2) until disposition of any motion for a rehearing or to revise its decision.
If you have any additional information please contact John S. McDaniel, Tax Conferee Delaware Division of Revenue via email at email@example.com.