Delaware · Delaware Division of Revenue
Division of Revenue proposed assessment
Notice of Proposed Assessment · Notice of Assessment · Notice of Deficiency
- What it is
- The Division proposes additional income, withholding or gross receipts tax. A written protest within the statutory period keeps the assessment from becoming final; the Director's determination on the protest is appealed to the Tax Appeal Board.
- The clock it starts
- Protest in writing within 60 days of the notice date or the proposed assessment becomes final. Petition the Tax Appeal Board within the period stated in the Director's determination. Refund claims run three years from the due date or two years from payment.
- What a response has to establish
- A protest that states the grounds and the facts, the sourcing or residency analysis where that is the issue, and a reasonable-cause showing against the failure-to-file and failure-to-pay additions.
- Authority
- 30 Del. C. §523
- 30 Del. C. §522
- 30 Del. C. §544
- 30 Del. C. §534
- 30 Del. C. §539
What CitedTax drafts for this notice
A protest letter on the proposed assessment, each ground cited to Title 30, the Division's technical information memoranda and the Tax Appeal Board opinions in the index.
One credit. Upload the notice, state the firm's position and the facts, and the draft comes back in about thirty minutes with every claim graded against the cited text.
Other Delaware notices
- Annual Franchise Tax Report notice Division of Corporations franchise tax notice
For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.