CHAPTER 64

RELATING TO ASSESSMENT OF ADDITIONAL INCOME TAXES AND REFUNDS

AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE OF 1953, IN RELATION TO ASSESSMENT OF ADDITIONAL INCOME TAXES AND REFUNDS OF INCOME TAXES.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. § 1181 (b), Title 30, Delaware Code of 1953 is amended to read as follows:

(b) If the Tax Department discovers from the examination of the return or otherwise that tax on the income of any taxable, or any portion thereof, has not been assessed, it may, at any time within three years after the time when the return was due, or if not filed on the due date within three years from the date the return was filed, assess the tax on the same and give notice to the taxable of such assessment and at the termination of 30 days, the additional tax determined by the Tax Department shall be due and payable unless the taxable or his agent or attorney shall have within said 30 days, filed complaint or appeal in writing over his signature from the assessment of the Tax Commissioner and requested a hearing before the Tax Board. The limitation of three years to the assessment of such tax shall not apply to the assessment of additional taxes upon returns which are fraudulent or the income thereon grossly understated or in cases where no return has been filed.

Section 2. § 1182 (a), Title 30, Delaware Code of 1953 is amended to read as follows:

§ 1182. Claims for abatement or refund

(a) A taxable may apply to the Tax Commissioner, Tax Board, and the Superior Court, in order named, as provided, for refund of the taxes imposed by this chapter alleged to have been erroneously or illegally assessed or collected or of any interest or penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected from the taxable at any time within three years from the date such return was originally required to be filed or 30 days from the date of payment of any additional tax.

Section 3. The provisions of this Act shall be given effect in returns of income for the entire taxable year beginning January 1, 1952 and all taxable years thereafter.

Approved May 11, 1953.